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


Missouri Department of Revenue
Department Use Only
2015 Individual Consumer’s
Use Tax Return
Reporting Period
1 2
1 5
Due Date: 04/15/2016
Missouri Tax I.D.
2. Last Name
First Name
Street Address
3. Spouse’s Last Name
First Name
Spouse SSN
Street Address
5. Inside
6. City/County
7. Taxable
8. Tax
9. Amount of
4. Street Address
City Limits
11. Total Due
15. Provide a description of purchases you made
10. Total Purchases
Interest For
Late Payment
One time purchase
I expect to make future taxable purchases. (See instructions)
Additions To Tax
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)
Daytime Telephone
__ __ /__ __ /__ __ __ __
(__ __ __)__ __ __–__ __ __ __
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
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
Jefferson City, MO 65105-0840
TTY: (800) 735-2966


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