Form 53-V - Detailed Instructions For Department Preprinted Vendor'S Use Tax Return (Page 4 of 5) in pdf

VENDOR’S USE TAX RETURN -- UNREGISTERED LOCATIONS

If there are fewer than five blank lines on either form 53-V or the Vendor’s Use Tax Return--Registered Locations pages, this

page will be provided for you to add any additional jurisdictions in which you have made sales to customers subject to vendor’s

use tax that are not listed on the return.

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

and telephone number are preprinted at the top of the return. Correct any wrong information and add any information that is

missing.

Business Location: Enter the city and county that imposes a local option use tax in the Business Location that you need to

add to the return. Certain community improvement districts (CID) also impose a local use tax. If you make sales into the CID,

contact Business Registration at 573-751-5860 to add a CID location to your account. Make certain that you made sales into the

CID before contacting the Department. Incorrectly including the community improvement district could result in an overpayment

on your account or in the Department distributing local use tax to a community improvement district that it is not entitled to. Do

not enter a new location if it does not impose a local option use tax. Instead, include the receipts, adjustments and taxable sales

in the first “state only” location on the first page at the rate of 4.225%.

Code: This code is the combination of the city code and county code for each location into which you makes sales subject to

vendor’s Use tax. The codes are listed on the Vendor’s Use Tax -- Local Tax Rates page. The city and county codes are located

on the rate chart provided at for your information .

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

location. To determine this amount,

use the following formula:

Example: Gross receipts (+) or (-)

Adjustments must equal taxable sales.

Rate:

The percentage rate indicat-

ed in this column must represent the

combined

state,

education,

conservation, parks and soils and

local option use tax for this “reporting

location”.

Vendors are responsible

for collecting the correct local tax

(where applicable) based on where

the Missouri purchaser stores, uses, or

consumes the tangible personal prop-

erty. Use the Vendor’s Use Tax Local

Tax Rates page to determine the rate.

You can access the following web

site:

rates/ or contact the Department of

Revenue, Taxation Division, at (573)

751-2836. Certain community improve-

ment districts also impose a local use

tax and the rate can be found on our

web site. Make certain that you made

sales into the community improvement

district before adding the district to the

rate. If you make sales into a CID,

contact Business Registration at 573-

751-5860 to add a CID location to your

account. Incorrectly including the community improvement district in the rate could result in an overpayment on your account

or in the Department distributing local use tax to a community improvement district that it is not entitled to.

53-V INS (12-2010)

Form 53-V - Detailed Instructions For Department Preprinted Vendor'S Use Tax Return Page 4

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