Form 53-V - Detailed Instructions For Department Preprinted Vendor'S Use Tax Return (Page 3 of 5) in pdf

VENDOR’S USE TAX RETURN -- REGISTERED LOCATIONS

This page(s) lists all additional jurisdictions in which you have a history of reporting sales, if applicable. These

locations are currently registered on your vendor’s use tax account.

Business Identification Area: The Missouri Tax I.D. Number, owner’s name, business name, mailing address and reporting

period are preprinted at the top of the

return and should be identical to the

information listed on Form 53-V.

Business Location: This page lists

registered locations in which you have

a history of making sales. If you make

sales to a Missouri city or county that

imposes a local option use tax not

listed on your return, add them to the

return.

Code: This code is the combination

of the city code, county code and a site

code for each location into which you

makes sales subject to vendor’s Use

tax. The codes are already printed in

this column.

Gross Receipts: Enter gross receipts

from all sales of tangible personal

property shipped from out-of-state into

Missouri that were made during the

period for each reporting location. If

none, enter “0” (zero).

Adjustments: Make authorized

adjustments for each location for which

you are reporting sales. Indicate the

“+’ or “-” for the total adjustment

claimed.

Taxable Sales: Enter the amount of

taxable sales for each reporting loca-

tion. To determine this amount, use

the following formula:

Example:

Gross receipts (+) or (-)

Adjustments must equal taxable sales.

Rate: The percentage rate indicated in

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.

Vendors are responsible for collecting

the correct local tax (where applicable)

based on where the Missouri purchaser stores, uses, or consumes the tangible personal property.

Amount of Tax: Multiply the taxable sales of each location by the tax rate indicated for that location and enter AMOUNT OF TAX

due for each reporting location. Compute totals for each column on each page of the return.

Page Totals: Enter total gross receipts, adjustments, taxable sales and vendor’s use tax due for the page and carry all totals to

form 53-V.

53-V INS (12-2010)

Form 53-V - Detailed Instructions For Department Preprinted Vendor'S Use Tax Return Page 3

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