Form 4340 Draft - Individual Consumer'S Use Tax Return - 2009

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TAX PERIOD
DUE DATE
FORM
Jan. – Dec. 09
MISSOURI DEPARTMENT OF REVENUE
4340
04/15/2010
2009 INDIVIDUAL CONSUMER’S
(200912)
USE TAX RETURN
REV. 09-2009
LAST NAME
FIRST NAME
INITIAL
SOCIAL SECURITY NO.
SPOUSE’S LAST NAME
FIRST NAME
INITIAL
SPOUSE’S SOCIAL SECURITY NO.
ADDRESS
TAXABLE PURCHASES
TAX RATE
CONSUMER’S USE TAX
A.
1.
CITY
STATE
ZIP CODE
4.225%
__ __ __ __ __
B.
2.
I have direct control, supervision, or responsibility for filing this return and payment of the tax
Total Individual Consumer’s
due. Under penalties of perjury, I declare that this is a true, accurate, and complete return.
Use Tax Due (U.S. funds only) . . . . .
3.
SIGNATURE(S)
DATE
DAYTIME TELEPHONE
DOR
ONLY
_ _ / _ _ / _ _ _ _
(__ __ __) __ __ __ - __ __ __ __
MAKE CHECK PAYABLE TO: MISSOURI DIRECTOR 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.
MO 860-2442 (09-2009)
This form is not intended for use by businesses. Businesses
that have a use tax liability should contact the Department of
MISSOURI DEPARTMENT OF REVENUE
Revenue. See the address and phone number below.
INDIVIDUAL CONSUMER’S USE TAX INSTRUCTIONS
What is Consumer’s Use Tax? Use tax is imposed on the storage, use, or
HOW TO FILE
consumption of tangible personal property in this state. You must pay consumer’s
Compile a list of purchases made during 2009 for which you have not previously paid
use tax on tangible personal property stored, used, or consumed in Missouri unless
Missouri sales or use tax. This information is available from invoices, bills, credit card
you paid tax to the seller or the property is exempt from tax.
statements, cancelled checks, etc. The total of all purchases during the year that
were not previously taxed must be used in computing the amount of use tax due on
What is Taxable? If an out-of-state seller does not collect use tax from the
the above 2009 Individual Consumer’s Use Tax Return. The due date for filing the
purchaser, the purchaser is responsible for remitting the use tax to Missouri(unless
return is April 15, 2010.
the property is purchased for resale or otherwise exempt by statute). Also, a seller
not engaged in business is not required to collect Missouri tax but the purchaser in
TAXABLE PURCHASES/TAX RATE
these instances is responsible for remitting use tax to Missouri. A purchaser is
The tax rate you must use to figure your consumer’s use tax due is determined by
required to file a use tax return if the cumulative purchases subject to use tax exceed
the use tax rate in effect where you reside. The use tax rate for Missouri is 4.225%
$2,000 in a calendar year. Use tax is computed on the purchase price of the goods.
unless the city and/or county for your residential location has enacted a local option
Example:
use tax, which will increase the tax rate. The correct use tax rate can be found at:
Use the “USE RATE” column.
Mr. Smith, located in Unionville, Missouri, purchases cleaning supplies from two
companies, Company X and Company Y. Company X and Company Y are both
If the use tax rate is greater than 4.225%, enter your taxable purchases on Line A
located in Des Moines, Iowa, and do all their business in Missouri strictly by mail
and the applicable tax rate.
order. During October 2009, Mr. Smith purchased $4,000 worth of merchandise from
If the use tax rate is 4.225%, enter your taxable purchases on Line B and compute
each company. Company X is registered with the Department of Revenue and
the amount due at the state use tax rate of 4.225%. You may be required to use both
collects the use tax on Mr. Smith’s purchases. Company Y is not registered, does not
Lines A and B if you resided in different locations during 2009.
collect the tax, and does not file a return with the state of Missouri.
CONSUMER’S USE TAX
Mr. Smith must file a consumer’s use tax return indicating the amount of pur-
Multiply taxable purchases (Line(s) A and/or B) by the appropriate tax rate and enter
chases ($4,000) from Company Y and pay the use tax on those purchases
the amount on Line(s) 1 and/or 2.
applicable for Unionville, MO ($4,000 x 4.225% = $169). He must send his use
tax return, along with a check, to the Missouri Department of Revenue.
TOTAL INDIVIDUAL CONSUMER’S USE TAX DUE
Add Lines 1 and 2 and enter the amount on Line 3.
Purchases which may be subject to use tax include:
Make your remittance payable to Missouri Department of Revenue (U.S. funds only).
• Catalog purchases
Do not combine your use tax liability with your individual income tax liability or mail it
• Magazine subscriptions
with your individual income tax return. Do not send cash. You may not use your
• Cross-border purchases of goods
individual income tax refund to pay your use tax liability.
• TV marketing purchases
• Computer software and hardware
Sign and date the return.
• Mail-order supply purchases
MAIL TO: Department of Revenue
• Furniture and equipment purchases from out-of-state sellers
P.O. Box 840
• Purchases of goods bought over the Internet
Jefferson City, MO 65105-0840
• Purchases of goods bought over the telephone
For questions regarding the Missouri consumer’s use tax, please e-mail
Why am I required to file? When you make purchases on which the seller is not
salesuse@dor.mo.gov or call (573) 751-2836. Speech and hearing impaired
required to collect the tax you must pay the tax directly to the state of Missouri.
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.
MO 860-2442 (09-2009)
For Privacy Notice, see instructions.

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