Business Tax - General
- Can I be set up on a pay agreement to satisfy my tax delinquencies; and if so, what are the requirements?
- What identifying information is needed when I write in with a question on my state tax return?
- How do I obtain a tax clearance?
- How do I obtain a certificate of no tax due?
- When is a tax lien filed?
- How do I pay sales/use tax under protest?
- What if I do not receive my pre-printed voucher before my return is due?
Can I be set up on a pay agreement to satisfy my tax delinquencies; and if so, what are the requirements?
It is generally the Department's policy to discourage this type of arrangement. We continually stress the importance of obtaining financing elsewhere since the Department is not a lending institution. However, taxpayers may end up in financial situations where they wish to make periodic payments to resolve delinquent tax debts. In these exceptional cases where it is in the best interest of both the taxpayer and the Department, we will grant a request to enter into a delinquent tax payment agreement. Payment agreements are not offered to reinstate a revoked license or to obtain a No Tax Due statement.
Key Criteria for qualification include:
- Written request showing need and a proposal for payments
- All tax areas with delinquencies will be included
- Taxpayer must remain current in filing all returns
- Minimum down payment of 25% with maximum payoff time of 12 months
- Interest will continue to accrue
- If lien is filed it will remain until delinquency is paid in full
To expedite your inquiry, the following information should be included in your correspondence:
- Your tax identification number or social security number (copy of notice if one was received)
- Specify the "tax type" in question
- Include your current mailing address
- Include a daytime telephone number
- Submit a detailed explanation of your inquiry
Complete Form 943, Request For Tax Clearance, and submit it to the Missouri Department of Revenue, Tax Clearance Unit, PO Box 3666, Jefferson City, MO 65105-3666. Click here for more information regarding tax clearance.
A certificate of no tax due can be obtained from the Missouri Department of Revenue for sales/use, withholding, individual income and/or corporation income taxes or any combination of these taxes.
A sales/use tax certificate of no tax due is currently required to renew a liquor license, obtain a fireworks permit or renew a business license in cities, counties and for state agencies if that business sells goods at retail.
Also, Sections 144.150 and 143.241 require that before a business contracts to sell all or substantially all of a business, the seller shall request from the Director of Revenue a certificate of no tax due to present to the purchaser prior to the consummation of the sale. Failure to comply shall result in the seller being liable for an additional penalty equal to 25% of the seller's delinquency at the time of sale.
Until a certificate of no tax due is presented the purchaser is required to withhold an amount of the purchase money sufficient to cover the taxes, interest, additions to tax or penalties due and unpaid. If the purchaser fails to withhold the purchase money and remit at the time of purchase all amount so withheld to the director to pay all unpaid taxes, interest, additions to tax and penalties due from the former owner, the purchaser shall be personally liable for the unpaid amounts of the former owner of the business.
A lien may be filed in any case in which an assessment of tax, interest, additions to tax or penalty imposed under Sections 144.010 to 144.510 and 143.005 to 143.998 has been made and has become final. The lien may be filed for record in the recorder's office of the county in which the person resides, has a place of business or owns property. The lien attaches to real or personal property or interest in real or personal property owned by the person or acquired by the person after the filing of the certificate of lien.
Any notice issued by the department or any tax imposed that a taxpayer disagrees with may be paid under protest. The department must receive payment in full of the delinquency or disputed tax and the check must be clearly marked "Paid Under Protest". Upon receipt of the payment, a Protest Affidavit will be mailed to the taxpayer and must be returned within thirty days after the payment is received.
Before contacting the Department of Revenue regarding the receipt of your preprinted voucher book, please visit our website specifically dedicated to voucher books. This website will explain about voucher books, including the anticipated mail dates for the preprinted voucher book, on all tax types.
You may also obtain generic forms by visiting our tax forms page or by calling (800) 877-6881 to have the form(s) sent to you by mail.
Can't find an answer to your question(s)? Email us! We look forward to hearing from you!