Form 4340 - Individual Consumer'S Use Tax Return - 2015

Missouri Department of Revenue

Department Use Only

(MM/DD/YY)

Form

2015 Individual Consumer’s

4340

Use Tax Return

Reporting Period

1 2

1 5

Due Date: 04/15/2016

(MM/YY)

Missouri Tax I.D.

Number

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

Purchases

Rate

Tax

City Limits

Code(s)

Yes

Yes

Yes

11. Total Due

15. Provide a description of purchases you made

10. Total Purchases

12.

Interest For

Late Payment

13.

r

r

16.

One time purchase

I expect to make future taxable purchases. (See instructions)

Additions To Tax

14.

I have direct control, supervision, or responsibility for filing this return and payment of the tax due. Under penalties of perjury, I declare

Pay This Amount

(U.S. Funds Only)

that this is a true, accurate, and complete return.

17. Signature(s)

Date (MM/DD/YYYY)

Daytime Telephone

DOR ONLY

__ __ /__ __ /__ __ __ __

(__ __ __)__ __ __–__ __ __ __

Make check payable to the address listed below. Do not send cash. You may not use your individual income tax refund to pay your use tax liability. 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 that have a use tax liability should contact the Department of Revenue.

See the address and phone number below.

What is Consumer’s Use Tax? - Use tax is imposed on the storage, use, or

5. Check the box “Yes” if your address is inside the city limits. This

consumption of tangible personal property in this state. You must pay

information is used to determine the correct tax rate.

consumer’s use tax on tangible personal property stored, used, or consumed

6. Enter the city and county code for your address. These codes can be found at

in Missouri unless you paid tax to the seller or the property is exempt from tax.

If an out-of-state seller does not collect use tax from the purchaser, the

7. Enter the taxable purchases for each reporting location during the tax period.

purchaser is responsible for remitting the use tax to Missouri. A purchaser is

Enter zero if you made no taxable purchases at a location during the tax period.

required to file a use tax return if the cumulative purchases subject to use

8. Enter the tax rate found at Select the

tax exceed $2,000 in a calendar year. Use tax is computed on the purchase

use tax rate where you reside unless you are storing, using, or consuming tangible

price of the goods. Please refer to the Department’s website for additional

personal property at a different location. For qualifying food purchases you will

information:

use the food use tax rate. For aircraft purchases the tax rate is calculated based

on where the aircraft is hangared.

Taxable Purchases - Compile a list of all purchases you made during the

9. Enter the amount of tax by multiplying taxable purchases times the tax rate.

calendar year and didn’t previously pay Missouri sales or use tax. You can find

10. Enter total taxable purchases.

this information from invoices, bills, credit card statements, and cancelled

11. Enter total tax due.

checks. Examples are purchases you made from the Internet, catalogues,

12. Enter interest for late payment. The interest rate is subject to change each

food purchases, TV or telephone marketing, goods from foreign countries, and

year. Refer to the Department’s website

aircraft. The total of all purchases during the year that were not previously taxed

to calculate the amount of interest due.

must be used in computing the amount of use tax due.

13. Enter the amount of additions to tax. The rate is 5% per month of total tax due,

Due Date - The due date each year is April 15. When the due date falls on a

not to exceed 25%. Refer to the Department’s website at

Saturday, Sunday, or a legal holiday, the return and payment are considered

calculators/interest/ to calculate the amount of additions due.

timely if made on the next business day.

14. Enter the sum of Lines 11 through 13.

15. Enter a description of the purchases you made subject to use tax.

16. Check one of the blanks. You will be issued a Missouri Tax ID number to

Line by Line Instructions

process your return, but you will not be required to register with the

1. Enter your Missouri Tax ID Number. If you do not have a number, leave blank.

Department. If you have ongoing purchases, you will receive a preprinted

2. Enter your full name, Social Security Number, and complete address.

Consumer’s Use Tax Return (Form 53-C) to complete each year by April 15,

3. Enter your spouse’s full name, Social Security Number, and complete address.

unless you request a different filing frequency.

4. List each address where the property purchased is stored, used,

17. Sign, date, and enter your daytime telephone number.

or consumed.

The use tax rates may be found on the internet at: business/sales/rates/2015/.

Form 4340 (Revised 12-2015)

Mail to: Taxation Division

Phone: (573) 751-2836

P.O. Box 840

Fax: (573) 526-1881

*15021010001*

Jefferson City, MO 65105-0840

TTY: (800) 735-2966

15021010001

E-mail: salesuse@dor.mo.gov