Form 53-C - Detailed Instructions For Department Preprinted Consumer'S Use Tax Return Page 2
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2Line 2 - Interest for Late Payment: If the tax due is not paid by the due date, multiply Line 1 by the daily interest rate. Then multiply
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this amount by the number of days late. See the example below:
Note: Number of days late is counted from due date to postmark date. For example, if the due date is May 20, and the postmark
date is May 25, the payment is 5 days late.
Example: If interest rate is 3% and Line 3 is $500.00
(a) Divide the annual interest rate by 365* to get a daily rate.
(.03 / 365 - .0000822)
(b) Multiply Line 3 by the daily rate.
($500 x .0000822 = .041)
(c) Multiply the result by the number of days late.
(.041 x 5 days late = $.21)
$.21 is interest for late payment
*Use 366 for leap years.
Access
to help you calculate the appropriate interest.
The annual interest rate is subject to change each year. You can access the annual interest rate on the Department’s website at
Line 3 - Additions to Tax: For failure to pay use tax on or before the due date, 5 percent of Line 3. For failure to file use tax on or
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before the due date, 5 percent of Line 3 for each month late up to a maximum of 25 percent (5 months late in filing = 25 percent).
Note: If additions to tax for failure to file applies, do not pay additions to tax for failure to pay.
For example, if a return due May 20 is filed
any time between May 21 – June 20, the
Missouri Department of Revenue
Form
rate would be 5 percent; if filed any time
53-C
Consumer’s Use Tax Return
RETE
between June 21 – July 20, the rate would
be 10 percent; and so on, up to a maximum
Missouri Tax Identification Number
Federal Employer Identification Number (FEIN)
Select one if:
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Amended Return
Additional Return
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of 25 percent.
Owner Name
Business Name
Reporting Period
Example: Return is due May 20, but is filed
Mailing Address
City
State
Zip Code
(postmarked) June 10
Business Phone Number
Due Date
Office Use Only
Line 3 is $500.00
(
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___ ___ ___
___ ___ ___
___ ___ ___ ___
___ ___ / ___ ___ / ___ ___ ___ ___
$500.00 x 5% = $25.00
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Address Correction:
Mailing Address
Reporting Location
$25.00 is the additions to tax
This return must be filed for the reporting period indicated even if you have no taxable purchases to report.
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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.
Access
Business Location
Code
Amount of Taxable Purchases
Rate (%)
Amount of Tax
to help you calculate the appropriate
additions.
Line 4 - Approved Credit:
Enter on Line
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4 any approved use tax credit for which
the Director of Revenue issued you an
approved credit. Note: The Director may at
anytime, without prior notice, apply the
approved credit amount toward a delinquency.
Line 5 - Pay This Amount: Enter total amount
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due (Line 1 + Line 2 + Line 3 = Line 4).
Send payment for the total amount. Make
Page 1 Totals .............................................................................
check, draft, or money order payable to
Page
--
Totals ............................................................
Totals (All Pages) .......................................................................
Director of Revenue (U.S. funds only). Do
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not send cash or stamps. You may also pay
Add: Interest for late payments
Instructions are updated annually and are provided on our website
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(See Line 2 of Instructions).............
at dor.mo.gov/forms/.
electronically by accessing our website at
3.
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Final Return: If this is your final return, enter the close date below and
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Add: Additions to tax. . ........................
check the reason for closing your account. Missouri law requires any person
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selling or discontinuing business to make a final use tax return within fifteen
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Subtract: Approved Credit..............
(15) days of the sale or closing.
Pay this amount
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Date Business Closed:.___ ___ / ___ ___ / ___ ___ ___ ___
(U.S.Funds only). . .........................
5.
Sign and Date Return:
Taxpayer or
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Out of Business.
Sold Business......
Leased Business
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Office Use Only
taxpayer’s authorized agent must sign
Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct. I have direct control,
return.
Mail to:
Missouri Department of
supervision, or responsibility for filing this return and payment of the tax due.
Revenue, P.O. Box 840, Jefferson City, MO
Taxpayer or Authorized Agent’s Signature
Title
Date (MM/DD/YYYY)
__ __ /__ __ /__ __ __ __
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65105-0840.
Printed Name
Tax Period (MM/DD/YYYY) though (MM/DD/YYYY)
__ __ /__ __ /__ __ __ __
through
__ __ /__ __ /__ __ __ __
Form 53-C (Revised 07-2013)
Mail to:
Taxation Division
Phone: (573) 751-2836
Visit
P.O. Box 840
TDD: (800) 735-2966
for additional information.
Jefferson City, MO 65105-0840
Fax: (573) 751-7273
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.
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