ATTENTION - All Sales and Use Tax Filers
The Missouri Department of Revenue is implementing a new integrated tax system. The new system will provide the Department the ability to scan and capture information on most paper returns. For this to work properly, returns must be uniform in appearance and format.
You will notice several formatting changes on the returns the Department prints and mails to you. In addition to the formatting changes, the Department has modified the codes we use to identify the specific location of your business. Because many sales and use tax filers generate their own returns instead of utilizing the preprinted returns the Department provides, those filers need to be aware of the changes.
The newly designed returns are available for downloading on our website at /forms/. The form numbers have not changed:
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.
If you currently generate your own returns, you must modify them to meet the new standards for use after September 1, 2017. Additionally, you will need to receive prior approval from the department before your computer-generated form will be accepted. These returns must not only contain all the information that appears on the preprinted return the Department mails you, they must meet all formatting standards as well, including column width and row height. Modifying your self-generated return to the new format will facilitate accurate and timely processing. Learn more about how to obtain approval at https://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. The format for these codes has changed slightly, so it is important that you use the codes listed on the preprinted returns the Department generates, or you may obtain the codes for new locations on the Department’s website at /taxation/business/tax-types/sales-use/rate-tables/.
The current return’s location code contains a city code, a county code, and a site code. The location codes on the return do not account for special taxing districts. The new returns expand the city and county code into a ‘jurisdiction code’ to be 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 changes the code structure as follows:
123 Main St
|Business Location||Jurisdiction Code||Item Code||Site Code|
123 Main St
123 Main St
The jurisdiction codes for every city/county/district combination will be listed on our website’s rate chart at /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 qualifying sales tax holiday items. The current return lists these “item taxes” on a separate line and includes a four digit alpha-numeric code to distinguish them from sales imposed at the regular sales tax rate. All item taxes in the new system will be listed on a separate line represented by a special numeric item code. The chart below contains the special item taxes by the current code, the new code, and the description moving forward.
|New Item Code||Previous Item Code||Description|
|1001||FD01 - FD07||FOOD TAX|
|1501||RS01||LAMAR HEIGHTS FOOD TAX|
|3001||BT01||BATTERY MANUFACTURING EXEMPT|
|7001||TR01||BRANSON TOURISM DISTRICT HOTEL EXEMPTION|
|8001||SH02||BACK TO SCHOOL SALES TAX HOLIDAY|
|8002||SH03||SHOW ME GREEN SALES TAX HOLIDAY|
Other location types such as the sale of domestic utilities and jet fuel will now also have a separate item code. On the new return these will continue to display on a separate line, but will also include a numeric item code. The chart below lists these items and their respective codes:
|New Item Code||Description|
|2100||MOTOR VEHICLE LEASING|
|2101||OUT OF STATE MOTOR VEHICLE LEASING|
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 and is vital to accurate automated return processing and ensures local taxes are properly designated to the correct Missouri political subdivisions.
The Department of Revenue recently enhanced our Online File and Pay Features and implemented a new portal service called MyTax Missouri. This new portal will provide the ability to file and pay your business taxes online as well as update 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 at https://mytax.mo.gov.
If you have questions or would like additional information, feel free to contact the Taxation Division, P. O. Box 840, Jefferson City, MO 65105-0840, e-mail Businesstaxregister@dor.mo.gov or call 573-751-2836.