On-Line License No Tax Due Information
Beginning January 1, 2009, according to Missouri law, cities, counties and state agencies must require a statement of no tax due from the Department of Revenue before issuing or renewing any city or county occupation license or any state license required for conducting any business where goods are sold at retail. The statement of no tax due will verify that the retail business has filed and paid all of its sales and withholding tax obligations. Please remember that if a business does not make retail sales, it is not required to present a statement of no tax due in order to issue a license.
The Department is committed to making this new requirement as easy as possible for political subdivisions, state agencies and taxpayers. Our goal is a process requiring as little paper as possible in order to comply with the new law. As a result, we have developed an On-line License No Tax Due system that will allow political subdivisions, state agencies, and business owners to access our website to quickly determine if a business has "no tax due" without requiring that piece of paper to be issued by the Department.
Here's how it works:
Political Subdivisions and State Agencies
- An employee of a political subdivision or state agency can enter the business owner's Missouri Tax Identification Number.
- On-Line License No Tax Due will access our tax system, determine whether the business is in compliance and provide a message back instantly that documents.
- A business is in compliance and the license can be issued, or;
- The business must contact the Department of Revenue before a statement of no tax due can be issued.
Enroll Now!!!
If you are a city or county and want to have access to the system, please complete and mail Form 4379A
. A state agency wanting access to the system can complete Form 4379B. We will e-mail login IDs and passwords to your employees.
Business Owners/Taxpayers
- A business owner can enter their Missouri Tax Identification Number and PIN (The Department of Revenue has already assigned the PIN number and it can be found on the front of your return or voucher book. See Below)
- On-Line License No Tax Due will access our tax system, determine whether the taxpayer is in compliance and provide instantly:
- A Statement of No Tax Due. The business owner can print their own Statement of No Tax Due to provide to the political subdivision or state agency, or;
- If, through the On-line system, a Statement of No Tax Due cannot be issued because a business is not in full compliance, directs the business owner to contact the Department of Revenue to obtain one.
If you have any questions, please contact:
Missouri Department of RevenueTaxation Division
P.O. Box 3666
Jefferson City, MO 65105-3666
Fax: (573) 522-1265
Telephone: (573) 751-9268
E-mail: taxclearance@dor.mo.gov