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

Form 53-V - Detailed Instructions For Department Preprinted Vendor'S Use Tax Return Page 5

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.

VENDOR’S USE TAX -- LOCAL TAX RATES

Use this page to determine the proper rate when adding a location that is not listed on your return. Only cities and counties that

impose a local option use tax are listed. If you make sales subject to vendor’s use tax to a Missouri purchaser that is not located

in a city or county that imposes a local option use tax, use the “Sales No Local Use” or “State Only” line at 4.225%.

Location: This column lists the city and/or county that has imposed a local use tax. If a city and/or county is not listed, the city

and/or county has not imposed a local use tax. Sales subject to vendor’s use tax to customers located in a city and/or county that

is not listed must be reported on the State Only Line at 4.225%.

Code: This column lists the city and county code to be placed in the “Code” Section of the return for the city/county

combination you are adding to the

return. The first code is the city code.

The second code is the county code.

the

location

unincorporated area of the county, the

city code will be “00000”.

Rate: The percentage rate indicated

in this column represents the com-

bined state, education, conservation,

parks and soils and local option use

tax for this “reporting location:”. Tax

rates for the city reporting locations

include the applicable county use tax

rate. Vendors are responsible for col-

lecting the correct local tax based on

where the Missouri purchaser stores,

uses or consumes the tangible personal

property.

53-V INS (12-2010)

Form 53-V - Detailed Instructions For Department Preprinted Vendor'S Use Tax Return Page 5