Form Mo-1040 - Individual Income Tax Return - Long Form

Missouri Department of Revenue

Department Use Only

2014 Individual Consumer’s

(MM/DD/YY)

Form

4340

Use Tax Return

Reporting Period

1 2

1 4

Due Date: 04/15/2015

(MM/YY)

Missouri Tax I.D.

Number

2. Last Name

First Name

M.I.

SSN

Street Address

City

State

Zip

3. Spouse’s Last Name

First Name

M.I.

Spouse SSN

Street Address

City

State

Zip

5. Inside

6. City/County

7. Taxable

8. Tax

9. Amount of

4. Street Address

City

Zip

City Limits

Purchases

Rate

Tax

Code(s)

Yes

11. Total Due

15. Provide a description of purchases you made

10. Total Purchases

12.

Interest For

Late Payment

13.



16.

One time purchase

I expect to make future taxable purchases. (See instructions)

Additions To Tax

14.

I have direct control, supervision, or responsibility for filing this return and payment of the tax due. Under penalties of perjury, I declare

Pay This Amount

(U.S. Funds Only)

that this is a true, accurate, and complete return.

17. Signature(s)

Date (MM/DD/YYYY)

Daytime Telephone

DOR ONLY

__ __ /__ __ /__ __ __ __

(__ __ __)__ __ __–__ __ __ __

Make check payable to the address listed below. Do not send cash. You may not use your individual income tax refund to pay your use tax liability. Do not send with individual

income tax return. If you pay by check, you authorize the department of revenue to process the check electronically. Any check returned unpaid may be presented again electronically.

This form is not intended for use by businesses. Businesses that have a use tax liability should contact the Department of Revenue.

See the address and phone number below.

What is Consumer’s Use Tax? - Use tax is imposed on the storage, use, or

6. Enter the city and county code for your address. These codes can be found at

consumption of tangible personal property in this state. You must pay

consumer’s use tax on tangible personal property stored, used, or consumed

7. Enter the taxable purchases for each reporting location during the tax period.

in Missouri unless you paid tax to the seller or the property is exempt from tax.

Enter zero if you made no taxable purchases at a location during the tax period.

8. Enter the tax rate found at Select the

If an out-of-state seller does not collect use tax from the purchaser, the

purchaser is responsible for remitting the use tax to Missouri. A purchaser is

use tax rate where you reside unless you are storing, using, or consuming tangible

required to file a use tax return if the cumulative purchases subject to use

personal property at a different location. For qualifying food purchases you will

tax exceed $2,000 in a calendar year. Use tax is computed on the purchase

use the food use tax rate. For aircraft purchases the tax rate is calculated based

price of the goods. Please refer to the Department’s website for additional

on where the aircraft is hangared.

information:

9. Enter the amount of tax by multiplying taxable purchases times the tax rate.

10. Enter total taxable purchases.

Taxable Purchases - Compile a list of all purchases you made during the

11. Enter total tax due.

calendar year and didn’t previously pay Missouri sales or use tax. You can find

12. Enter interest for late payment. The interest rate is subject to change each

this information from invoices, bills, credit card statements, and cancelled

year. Refer to the Department’s website

checks. Examples are purchases you made from the Internet, catalogues,

to calculate the amount of interest due.

food purchases, TV or telephone marketing, goods from foreign countries, and

13. Enter the amount of additions to tax. The rate is 5% per month of total tax due,

aircraft. The total of all purchases during the year that were not previously taxed

not to exceed 25%. Refer to the Department’s website at

must be used in computing the amount of use tax due.

calculators/interest/ to calculate the amount of additions due.

Due Date - The due date each year is April 15. When the due date falls on a

14. Enter the sum of Lines 11 through 13.

Saturday, Sunday, or a legal holiday, the return and payment are considered

15. Enter a description of the purchases you made subject to use tax.

timely if made on the next business day.

16. Check one of the blanks. If you indicate one time purchase, you will be issued a

Line by Line Instructions

Missouri Tax ID number to process your return, but you will not be required to

1. Enter your Missouri Tax ID Number. If you do not have a number, leave blank.

to make future taxable purchases, the Department will issue a Missouri Tax ID

2. Enter your full name, Social Security Number, and complete address.

number and request you complete a Missouri Tax Registration Application

3. Enter your spouse’s full name, Social Security Number, and complete address.

4. List each address in which you made purchases subject to Missouri

(Form 2643). Following the registration process you will receive a preprinted

consumer’s use tax. Typically, this is your home address.

Consumer’s Use Tax Return (Form 53-C) to complete each year by April 15,

5. Check the box “Yes” if your address is inside the city limits. This

unless you indicate a different filing frequency on your registration application.

17. Sign, date, and enter your daytime telephone number.

information is used to determine the correct tax rate.

The use tax rates may be found on the internet at: business/sales/rates/2014/.

Form 4340 (Revised 12-2014)

Mail to: Taxation Division

Phone: (573) 751-2836

Fax: (573) 526-1881

P.O. Box 840

*14021010001*

TDD: (800) 735-2966

Jefferson City, MO 65105-0840

E-mail: salesuse@dor.mo.gov

14021010001

Form Mo-1040 - Individual Income Tax Return - Long Form - 2014 Page 39

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