Form 53-C - Detailed Instructions For Department Preprinted Consumer'S Use Tax Return

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Detailed Instructions for Department Preprinted Consumer’s Use Tax Return Form 53-C
Business Identification: Please use the return which has the Missouri Tax I.D. Number, owner’s name, business name, mailing
A
address, reporting period, and telephone number preprinted at the top of the return. Correct any incorrect information.
Address
Correction:
Check
the
B
appropriate box for the address you are
correcting. If mailing address is checked,
Missouri Department of Revenue
Form
53-C
enter the correct address in the preprinted
Consumer’s Use Tax Return
RETE
business identification area.
If the
Missouri Tax Identification Number
Federal Employer Identification Number (FEIN)
Select one if:
reporting location is checked, enter
r
r
Amended Return
Additional Return
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the correct address for the reporting
Owner Name
Business Name
Reporting Period
A
location(s) being corrected in the
Mailing Address
City
State
Zip Code
BUSINESS LOCATION column.
If
Business Phone Number
Due Date
mailing address and business address
Office Use Only
(
)
-
___ ___ ___
___ ___ ___
___ ___ ___ ___
___ ___ / ___ ___ / ___ ___ ___ ___
are the same, please make both
r
r
B
Address Correction:
Mailing Address
Reporting Location
corrections.
This return must be filed for the reporting period indicated even if you have no taxable purchases to report.
r
I do not have cumulative taxable purchases totaling more than $2,000 this calendar year and do not owe consumer’s use tax at this time.
C
Cumulative Taxable Purchases: If you do
C
Business Location
Code
Amount of Taxable Purchases
Rate (%)
Amount of Tax
not have $2,000 in cumulative taxable
E
F
G
D
H
purchases, indicate this in the box
located at the top of the front page.
Business Location: This page lists up
D
to thirteen registered locations in which
you have a history of making purchases
subject to use tax.
If you make purchases from more than
thirteen locations, they will be listed on
additional pages. If you make purchases
subject to use tax at a Missouri location
I
Page 1 Totals .............................................................................
not listed on your return, add it to the
J
Page
--
Totals ............................................................
return.
K
Totals (All Pages) .......................................................................
1.
Code: This code is the combination of the
2.
L
E
Add: Interest for late payments
Instructions are updated annually and are provided on our website
+
(See Line 2 of Instructions).............
city code, county code and site code of
at dor.mo.gov/forms/.
3.
.
M
Final Return: If this is your final return, enter the close date below and
.
each location you make purchases subject
+
Add: Additions to tax. . ........................
check the reason for closing your account. Missouri law requires any person
4.
to consumer’s use tax. The codes are
selling or discontinuing business to make a final use tax return within fifteen
N
-
(15) days of the sale or closing.
Subtract: Approved Credit..............
already preprinted in this column.
Pay this amount
O
Date Business Closed:.___ ___ / ___ ___ / ___ ___ ___ ___
(U.S.Funds only). . .........................
5.
r
r
r
.......
Out of Business.
Sold Business......
Leased Business
Taxable Purchases:
Once you have
Office Use Only
F
made cumulative taxable purchases of
Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct. I have direct control,
supervision, or responsibility for filing this return and payment of the tax due.
$2,000 or more during the calendar year
Taxpayer or Authorized Agent’s Signature
Title
Date (MM/DD/YYYY)
subject to consumer’s use tax, you must
__ __ /__ __ /__ __ __ __
P
Printed Name
Tax Period (MM/DD/YYYY) though (MM/DD/YYYY)
remit consumer’s use tax on all of your
__ __ /__ __ /__ __ __ __
through __ __ /__ __ /__ __ __ __
purchases, including the first $2,000.
Form 53-C (Revised 07-2013)
Mail to:
Taxation Division
Phone: (573) 751-2836
Visit
Enter the dollar amount of your taxable
P.O. Box 840
TDD: (800) 735-2966
for additional information.
Jefferson City, MO 65105-0840
Fax: (573) 751-7273
purchases for each location.
E-mail: salesuse@dor.mo.gov
Visit dor.mo.gov/tax/business//creditinquiry to determine if you have a credit for which you may be entitled to a refund.
Rate: The percentage rate indicated in
G
this column represents the combined state, education, conservation, parks and soils, and local option use tax for this “reporting
location”. Tax rates for city reporting locations include the applicable county use tax rate.
If you do not know the correct tax rate, access the following web site:
or contact the
Department of Revenue, Taxation Division, at (573) 751-2836. Certain community improvement districts also impose a local use
tax and can be found on our web site.
Amount of Tax: Multiply the taxable purchases times the rate to arrive at the Amount of Tax for each location. Compute totals for
H
each column on each page of the return.
I
Consumer’s Totals (Page 1): Enter total purchases and consumer’s use tax due for Page 1.
J
Consumer’s Total (Additional Pages): Enter total purchases and consumer’s use tax for additional pages (if applicable).
Line 1 - Consumer’s Total (All Pages): Enter total purchases and consumer’s use tax due for all pages.
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1
53-C INS (Revised 06-2013)

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