Business Tax - General FAQs
Can I be set up on a pay agreement to satisfy my tax delinquencies; and if so, what are the requirements?
The Department encourages taxpayers to pay any balance due in full to avoid late penalties and interest. For those businesses unable to immediately resolve a debt, an installment agreement may be a reasonable payment option. You may request an internet installment agreement or call (573) 751-7200 for assistance.
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.
If you still have questions, please check out other Business Tax FAQs.
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