About the Missouri Department of Revenue

Vision

To provide every customer the best experience every time.

Mission

To enhance the lives of Missourians by anticipating their tax, motor vehicle, and driver licensing needs.

  • We deliver exceptional customer service.
  • We are good stewards of the people's money.
  • We make data-driven decisions.
  • We foster a positive work environment.

Values

  • Integrity
  • Service
  • Respect
  • Community

Organization

The Missouri Department of Revenue was created in 1945 by the Missouri Constitution to serve as the central collection agency for all state revenue. The primary duties of the Department are to collect taxes, title and register motor vehicles, and license drivers.

In 2009, the Department began the process of offering for bid all license offices, eliminating the era of license office patronage in Missouri. The Department also improved the functionality of the online vehicle registration system.

The Department of Revenue consists of four divisions and the director’s office.

Meet the Director

Wayne Wallingford currently serves as Director of the Department of Revenue. Learn more about Director Wallingford.

Director’s Office

The Director’s Office includes the director, chief operating officer, and key administrative staff responsible for the overall guidance and direction of the Department.

  • The Strategy and Communications Office develops and maintains positive media and public relations for the Department. This office also handles graphic design, video and social media for the Department.
  • The Legislative Office serves as the Department’s liaison to the General Assembly. The office provides technical assistance and develops fiscal and revenue estimates on proposed legislation and monitors progress of bills through the legislature.

Motor Vehicle and Driver Licensing Division

The Motor Vehicle and Driver Licensing Division administers Missouri’s laws that relate to titling and registration of motor vehicles, trailers, all-terrain vehicles, manufactured homes, and marine craft, and licensing drivers. This division consists of three bureaus.

  • The Motor Vehicle Bureau issues titles and registers motor vehicles, trailers, all-terrain vehicles, manufactured homes, and marine craft. The bureau also issues registration certificates to motor vehicle and salvage dealers and leasing companies.
  • The Driver License Bureau issues, renews, suspends, revokes, and reinstates driver and nondriver licenses and driving permits. The bureau processes and maintains records relating to license issuance, traffic violation point assessments, and failure to appear in court for traffic violations, and also administers administrative alcohol and abuse and lose laws for alcohol/drug offenders.
  • The License Offices Bureau manages contract compliance for 174 contracted license offices throughout the state. These local offices provide driver licensing and motor vehicle services to Missourians and are operated by individuals or businesses approved through the state of Missouri bid process.

Taxation Division

The Taxation Division administers Missouri’s tax laws. It processes and administers forms and reports for the collection of revenue due the state and local taxing jurisdictions. This division has five bureaus.

  • The Processing Bureau processes returns and payments for Individual Income, Corporate Income, Property Tax Credit Sales, Use, Employer Withholding, Insurance, Financial Institution Tax, and Tire and Lead-Acid Battery Fees. This Bureau also processes business tax registration applications, business tax account updates, MyTax portal communications, and handle tax-related cashiering functions.
  • The Income Tax Bureau administers Individual, Corporate, Property Tax Credit, Fiduciary, and Partnership taxes. This Bureau’s functions include manually reviewing exceptions, processing incoming correspondence, returned refunds and returned mail, answering correspondence, responding to protests, and identification of non-filers and under-reporters for income tax. Income Tax is also responsible for the administration of several tax credit programs and the redemption of tax credits claimed by individual and corporate taxpayers. Lastly, this Bureau also identifies and works to prevent individual income tax fraud.
  • The Business Tax Bureau administers Motor Fuel, Cigarette and Other Tobacco Products, Financial Institutions, Sales/Use, and Employer Withholding taxes, along with multiple county, and tire and battery fees. Administrative functions include answering correspondence, processing Sales/Use Tax exemptions, responding to protests, and distribution of funds to both state and local jurisdictions.
  • The Collections and Taxpayer Assistance Bureau provides tax assistance to individuals and businesses and follows procedures for unpaid tax liabilities. This Bureau is comprised of three main areas of focus: Call Center, Taxpayer Assistance, and Collections Enforcement. The overall focus is account resolution and customer assistance.
  • The Field Compliance Bureau (FCB) conducts audits to help educate Missouri businesses on their Sales, Consumer Use, Vendor Use, Employer Withholding, and Corporate Income taxes, in addition to Tire and Battery Fee obligations. The FCB also conducts audits of certain large Sales/Use Tax refund claims. The Nexus section within the FCB identifies taxpayers who have not complied with the business tax laws of Missouri and works with those taxpayers to become compliant. The Electronic Services section within the FCB maintains the electronic interfaces between Missouri taxpayers, taxpayer representatives, and software developers. The Electronic Services team also handles the system administration functions for several internal and contracted applications.

Administration Division

The Administration Division provides administrative support to all other areas of the Department. This division includes two bureaus:

  • Human Resources and Total Rewards is responsible for the Department's personnel matters, process improvements, and training.
  • The Financial and General Services Bureau is responsible for all accounting, procurement, banking, and general service matters. This bureau also coordinates space and location needs, telecommunications, safety issues, maintenance, and improvement of the work environment within the Department.
  • The Technical Communications Office develops and maintains Department forms, policies, and procedures. The office also maintains the public and internal website.

General Counsel's Office Division

The General Counsel's Office Division ensures the Department’s compliance with law and internal policies.

  • The General Counsel’s Office Division advises the director and divisions on legal matters relative to the Department, and represents the Department in courts and administrative tribunals.
  • The Criminal Tax Investigation Bureau investigates and develops information leading to local prosecution of individuals and businesses suspected of violating state statutes related to sales, withholding, and income tax.
  • The Compliance and Investigation Bureau (CIB) conducts investigations involving allegations of fraud relating to motor vehicle sales tax, titling and registration, odometer, and motor fuel sales tax as well as cigarette tax fraud, driver’s license fraud and license plate fraud. CIB also ensures the compliance of motor vehicle dealers, salvage businesses, and marine dealers with statutes and licensure regulations. In addition to external investigations, CIB conducts internal audits and investigations of the Department of Revenue and license offices.