Form 4340 - Individual Consumer'S Use Tax Return - 2012

Download a blank fillable Form 4340 - Individual Consumer'S Use Tax Return - 2012 in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Form 4340 - Individual Consumer'S Use Tax Return - 2012 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

ADVERTISEMENT

Reset Form
Print Form
TAX PERIOD
1. MISSOURI TAX ID NUMBER
DUE DATE
FORM
MISSOURI DEPARTMENT OF REVENUE
(LEAVE BLANK IF YOU DO NOT HAVE ONE)
Jan. – Dec. 12
4340
2012 INDIVIDUAL CONSUMER’S USE
04/15/2013
TAX RETURN
__ __ __ __ __ __ __ __
REV. (02-2013)
(201212)
2. LAST NAME
FIRST NAME
M.I.
SSN
STREET ADDRESS
CITY
STATE
ZIP
3. SPOUSE’S LAST NAME
FIRST NAME
M.I.
SPOUSE SSN
STREET ADDRESS
CITY
STATE
ZIP
5. INSIDE
6. CITY/COUNTY
7. TAXABLE
8. TAX
9. AMOUNT OF
4. STREET ADDRESS
CITY
ZIP
CITY
CODE(S)
PURCHASES
RATE
TAX
LIMITS
Yes
Yes
Yes
Yes
15. PROVIDE A DESCRIPTION OF PURCHASES YOU MADE
10.
11.
TOTAL
TOTAL TAXABLE
TAX DUE
PURCHASES
12.
INTEREST FOR LATE
16. ONE TIME PURCHASE
PAYMENT
I EXPECT TO MAKE FUTURE TAXABLE PURCHASES.
(SEE INSTRUCTIONS)
13.
I have direct control, supervision, or responsibility for filing this return and payment of the tax due.
ADDITIONS TO TAX
Under penalties of perjury, I declare that this is a true, accurate, and complete return.
17. SIGNATURE(S)
14.
PAY THIS AMOUNT
(U.S. funds only)
DAYTIME TELEPHONE
DATE(MMDDYYYY)
DOR ONLY
__ __ /__ __ /__ __ __ __
(__ __ __) __ __ __ - __ __ __ __
MAKE CHECK PAYABLE TO: MISSOURI DEPARTMENT OF REVENUE. MAIL TO MISSOURI DEPARTMENT OF REVENUE, PO BOX 840, JEFFERSON CITY, MO 65105-0840. DO NOT SEND WITH
INDIVIDUAL INCOME TAX RETURN. If you pay by check, you authorize the Department of Revenue to process the check electronically. Any check returned unpaid may be presented again electronically.
This form is not intended for use by businesses. Businesses
MISSOURI DEPARTMENT OF REVENUE
that have a use tax liability should contact the Department
INDIVIDUAL CONSUMER’S USE TAX INSTRUCTIONS
of Revenue. See the address and phone number below.
Individual Consumer’s Use Tax Return (Form 4340)
8. Enter the tax rate found at Select the use tax
rate where you reside unless you are storing, using, or consuming tangible personal
WHAT IS CONSUMER’S USE TAX?
property at a different location. For qualifying food purchases you will use the food use
Use tax is imposed on the storage, use, or consumption of tangible personal property
tax rate. For aircraft purchases the tax rate is calculated based on where the aircraft
in this state. You must pay consumer’s use tax on tangible personal property stored,
is hangared.
used, or consumed in Missouri unless you paid tax to the seller or the property
9. Enter the amount of tax by multiplying taxable purchases times the tax rate.
is exempt from tax. If an out-of-state seller does not collect use tax from the
10. Enter total taxable purchases.
purchaser, the purchaser is responsible for remitting the use tax to Missouri. A
11. Enter total tax due.
purchaser is required to file a use tax return if the cumulative purchases subject to
12. Enter interest for late payment. The interest rate is subject to change each year.
use tax exceed $2,000 in a calendar year. Use tax is computed on the purchase price of
Refer to the Department’s web site to calculate
the goods. Please refer to the Department’s web site for additional information:
the amount of interest due.
13. Enter the amount of additions to tax. The rate is 5% per month of total tax due, not to
TAXABLE PURCHASES
exceed 25%. Refer to the Department’s web site at
Compile a list of all purchases you made during the calendar year and didn’t
interest/ to calculate the amount of additions due.
previously pay Missouri sales or use tax. You can find this information from invoices, bills,
14. Enter the sum of Lines 11 through 13.
credit card statements, and cancelled checks. Examples are purchases you made from
15. Enter a description of the purchases you made subject to use tax.
the Internet, catalogues, food purchases, TV or telephone marketing, goods from foreign
16. Check one of the blanks. If you indicate one time purchase, you will be issued a Missouri
countries, and aircraft. The total of all purchases during the year that were not previously
Tax ID number to process your return, but you will not be required to register with the
taxed must be used in computing the amount of use tax due.
Department unless you have ongoing purchases.
DUE DATE
If you expect to make future taxable purchases, the Department will issue a Missouri
The due date each year is April 15. When the due date falls on a Saturday, Sunday, or a legal
Tax ID number and request you complete a Missouri Tax Registration Application
holiday, the return and payment are considered timely if made on the next business day.
(Form 2643). Following the registration process you will receive a preprinted
Consumer’s Use Tax Return (Form 53-C) to complete each year by April 15, unless you
LINE BY LINE INSTRUCTIONS
indicate a different filing frequency on your registration application.
1. Enter your Missouri Tax ID Number. If you do not have a number, leave blank.
17. Sign, date, and enter your daytime telephone number.
2. Enter your full name, Social Security Number, and complete address.
3. Enter your spouse’s full name, Social Security Number, and complete address.
Do not send cash. You may not use your individual income tax refund to pay your use tax liability.
4. List each address in which you made purchases subject to Missouri consumer’s
If you pay by check, you authorize the Department of Revenue to process the check
use tax. Typically, this is your home address.
electronically. Any returned check may be presented again electronically.
5. Check the box “Yes” if your address is inside the city limits. This information is
MAIL TO:
Missouri Department of Revenue
used to determine the correct tax rate.
PO Box 840
6. Enter the city and county code for your address. These codes can be found at
Jefferson City MO 65105-0840
7. Enter the taxable purchases for each reporting location during the tax period.
If you require additional information regarding consumer’s use tax, please e-mail
Enter zero if you made no taxable purchases at a location during the tax period.
salesuse@dor.mo.gov or call (573) 751-2836. Speech and hearing impaired may use TDD
(800) 735-2966 or fax (573) 526-1881.
The use tax rates may be found on the internet at Use the “USE RATE” column to ensure correct rates.
(REV. 02-2013)

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Go