ATTENTION - All Sales and Use Tax Filers

Sales and use tax returns are available for downloading from our website at dor.mo.gov/forms/.

The form numbers are:
Sales Tax, Form 53-1
Consumer’s Use Tax, Form 53-C
Vendor’s Use Tax, Form 53-V

As an alternative, the Department will accept an Excel file formatted with the business’ same location and rate data as the Department’s version.

Form 53-1
Form 53-C
Form 53-V

If you generate your own returns, they must meet the Department’s standards. Additionally, you will need to receive prior approval from the Department before your computer-generated form will be accepted. These returns must meet all formatting standards, including column width and row height. Modifying your self-generated return to this format will facilitate accurate and timely processing. Learn more about how to obtain approval at dor.mo.gov/software-vendors/early-release-forms.

To ensure the proper rate is utilized, you must always include the applicable jurisdiction code, item code, and site code for each location. It is important that you use the appropriate codes. You may obtain the codes for new locations on the Department’s website at dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/.

Jurisdiction Codes

A jurisdiction code is a unique code, encompassing a city, county, and any applicable districts.

For example, a location in Branson, Taney County that is also located in the Taney County Ambulance District, Historic Downtown Branson Community Improvement District, and the Branson Lakes Area Tourism Community Enhancement District would display the below code structure:

The jurisdiction codes for every city/county/district combination is listed on our website’s rate chart at dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/.

Special Item Tax Rates

Missouri and some local tax statutes impose special tax rates for the sale of certain items, such as food and text books. All item taxes will be listed on a separate line on the return and are represented by a special numeric item code. The chart below contains the special item taxes by the code and the description.

Other location types such as the sale of domestic utilities and jet fuel have a separate item code. On the return these should be reported on a separate line and should include a numeric item code. The chart below lists these items and their respective codes.

If you are a marketplace facilitator and your business already files a Missouri vendor’s use tax return for sales made into the state per Section 144.752, RSMo, and you are now also required to collect and report sales made as a marketplace facilitator, you will need to report the sales made on two separate lines of your return. After January 1, 2023, any sales made as a marketplace facilitator should be reported on a separate line of your vendor’s use tax return with the item code 0010. If you have other item taxes that apply to the sales made as a marketplace facilitator, please refer to the chart below to obtain the applicable codes.

Site Code

The Department-generated site code is uniquely assigned to each reporting location. It is imperative that the site code is included on your return. It ties the reporting location to the specific taxpayer within the integrated system, is vital to accurate automated return processing, and ensures local taxes are properly designated to the correct Missouri political subdivisions.

The Department of Revenue enhanced its Online File and Pay Features and implemented a portal service called MyTax Missouri. This portal provides the ability to file and pay your business taxes online, as well as update your registration information and view the status of your account. To register your business for MyTax Missouri or to delegate others to handle your taxes, please visit mytax.mo.gov.

If you have questions or would like additional information, feel free to contact the Taxation Division, PO Box 840, Jefferson City, MO 65105-0840, email Businesstaxregister@dor.mo.gov or call 573-751-2836.