Fillable Form 53-V - Vendor'S Use Tax Return

Instructions for completing the Vendor’s Tax return

Taxpayers who have questions or problems which are not covered in these

Line 4 — Interest For Late Payment: If tax is not paid by the due date, multiply

instructions may obtain assistance by writing to Missouri Department of Revenue,

Line 3 by the daily interest rate*. Then multiply this amount by number of days

Taxation Division, P.O. Box 358, Jefferson City, MO 65105-0358; e-mailing

late. See example below.

salesuse@dor.mo.gov; phoning (573) 751-2836; or faxing (573) 751-9409. TTY

Note: Number of days late is counted from due date to postmark date. For

(800) 735-2966.

example, if the due date is March 20 and the postmark date is April 9, the

Important: This return must be filed for the reporting period even though

payment is 20 days late. The following example is based on an annual interest

you have no tax to report. Return only the front page and any other pages

rate of 4% and daily rate of .0001096.

on which you have reported information. If you are filing an amended

Example: Line 3 is $480

or an additional return, check the appropriate box. (Indicate the tax period

(A) $480 x .0001096 = .05261

for the return you are filing.) If typing your return information, please use a

(B) .05261 x 20 days late = $1.05

minimum of 10 point type.

$1.05 is the interest for late payment

*The annual interest rate is subject to change each year. You can access the

Registration Information: To close a “reporting location”, draw a line through

annual interest rate on our website at:

the location and indicate the close date. New locations can be added in

the blank lines following your preprinted “reporting location(s)”. To open a

Access

to help you calculate the

“reporting location”, enter the city (if inside a city’s limits) or county of the new

appropriate interest.

“reporting location”. Add only reporting locations of cities or counties that

Line 5 — Additions To Tax: For failure to pay sales tax on or before the due

have imposed a local option use tax. Sales to Missouri purchasers located

date, 5% of Line 3. For failure to file a sales tax return on or before the date,

in a city or county that has not imposed a local use tax must be reported

5% of Line 3 for each month late up to a maximum of 25% (5 months late in

on the State Only line at 4.225%. If you have questions regarding tax rates

filing = 25%).

or registration changes, or need to obtain a Missouri Tax Registration

Note: If additions to tax for failure to file applies, do not pay additions to tax for

Application

(Form

2643), contact the Taxation Division, P.O. Box 3300,

failure to pay.

Jefferson City, MO 65105-3300 or call (573) 751-5860, TTY (800) 735-2966.

For example, if a return due March 20 is filed any time between March 21– April

Vendor’s Use Tax Locations: Vendors whose sales to Missouri purchasers

20, the rate would be 5%; if filed any time between April 21–May 20, the rate

are not subject to sales tax are subject to use tax. Report your sales to

would be 10%; and so on, up to a maximum of 25%.

customers located in every city, county, or district that has enacted a local use

Example: Return is due March 20, but is filed (postmarked) April 10

tax on a separate location on your use tax return. Report sales to customers

Line 3 is $480

that are not located within a city, county, or district that has enacted a local

$480 x 5% = $24

use tax on a “State Only” line on your return at a rate of 4.225%. Report item

$24 is the additions to tax

taxes, such as the qualifying food tax, on a second line for each location.

Example: Return is due March 20, but is filed (postmarked) April 21

Clearly write the word “food” on that second line.

Line 3 is $480

Code: Enter the city and county code of the location in which you made sales

$480 x 10% = $48

to purchasers subject to Missouri vendor’s use tax. The rates can be found on

$48 is the additions to tax

our rate tables at

Access

to help you calculate the

Gross Receipts: Enter gross receipts from all sales of tangible personal

appropriate additions.

property and taxable services made during the reporting period for each

Line 6 — Approved Credit: Enter on Line 6, any sales tax credit for which the

business location. If none, enter “zero” (0).

Director of Revenue issued you an approved credit. You can access the Online

Adjustments: Add any qualifying adjustments or subtract nontaxable receipts

Credit Inquiry System to determine if an overpayment exists on your Missouri

for each location for which you are reporting. Indicate “plus” or “minus” for

sales tax account at

each adjustment. Note: Instructions are updated periodically and provided on

Line 7 — Pay This Amount: Enter the total amount due and payable. (Line 3

The Vendor’s and Consumer’s Use Tax Detailed Instructions and Information

“plus” Line 4 “plus” Line 5 “minus” Line 6). Send a check for the total amount.

(Form

4789U).

Make check, draft, or money order payable to Director of Revenue (U.S.

Taxable Sales: Enter the amount of taxable sales for each business location.

funds only). Do not send cash or stamps. You may also pay electronically by

Gross receipts (+) or (–) Adjustments = Taxable sales.

accessing our website at

Rate: The rate percentage must include the com bined state,

If you report a portion of your tax on a cash basis (you report tax at the time

conservation, parks and soils, and local option use tax rate for this “reporting

pay ment is received) and you do not receive payment for a transaction until

location”. Tax rates for city “reporting locations” include any applicable county

after a rate change occurs, you will need to report this sale differently from

local option use tax. Vendors are responsible for collecting the correct local

your other sales.

tax (where applicable) based on where the Missouri purchaser stores, uses, or

This type of transaction is considered a “time sale”. To report “time sales”:

consumes the tangible personal property.

1) Fill out a separate return indicating on the return the filing period in which

Page 1 Totals: Enter the total gross receipts, adjustments, taxable sales and

the sales were actually made. 2) Write “Time Sales” on the face of the return.

vendor’s use tax due for page 1.

(If “time sales” is not written on the return there is a possibility that the return

Page - Totals: Enter the total gross receipts, adjustments, taxable sales and

could be processed as a late filed additional return.) 3) Calculate the tax due

vendor’s use tax due for other pages, if applicable.

using the rate that was in effect at the time of the sale and include that rate on

the return.

Line 1 — Vendor’s Totals: (All pages) Enter the total gross receipts,

adjustments, taxable sales and vendor’s use tax due for all pages.

Line 2 — Timely Payment Allowance: If you file your return and pay ment on

time, enter two percent (2%) of the amount shown on Line 1. If not paid by

the due date or Line 1 is not greater than “zero”, enter “0” or leave blank.

Line 3 — Vendor’s Use Tax Due: Enter total vendor’s use tax due. (Line 1

“minus” Line 2.)

For changes to your business account,

Website

For taxability or exemption questions,

Toll Free Number for Forms

contact: —

contact:—

salesuse@dor.mo.gov

(800) 877-6881

businesstaxregister@dor.mo.gov

Individuals with speech or hearing impairments may call TTY (800) 735-2966 or fax (573) 526-8747.

Form 53-V (Revised 01-2017)

Form 53-V - Vendor'S Use Tax Return - 2017 Page 3

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