Fillable Form 2038 - Nonprotested Use Tax Payment Report (Page 2 of 3) in pdf

PAGE 2

INSTRUCTIONS

IMPORTANT: This report must be filed in lieu of the Missouri Use Tax Return to report all nonprotested amounts of taxes in a

period for which you filed a protest payment affidavit. Report only nonprotested payments on this report. Protest payments

must be reported on the Use Tax Protest Payment Affidavit (DOR‑2041).

BUSINESS IDENTIFICATION: Enter Missouri Integrated Tax System (MITS) Account Number, reporting period, owner’s name, business

name, mailing address, and phone number in the spaces provided on the front of this report.

BUSINESS LOCATION: Enter the address of each business location for which you have the responsibility of reporting tax. Attach addi-

tional copies of this form in order to report multiple locations.

TAX TYPE: The state, conservation, education and parks/soil taxes are preprinted in this column. Enter each city and/or county tax type

which is not being protested.

GROSS RECEIPTS: Enter all nonprotested gross receipts by each specific tax type for each business location.

ADJUSTMENTS: Enter authorized adjustments. Be sure to indicate plus or minus for each adjustment.

TAXABLE SALES: Compute taxable sales for each entry.

GROSS RECEIPTS (+) or (–) ADJUSTMENTS = TAXABLE SALES

TAX RATE: The state, conservation, education and parks/soil use tax rates are preprinted in this column. If you are subject to city and/or

county taxes, enter the local use tax rate for each city and/or county tax type.

AMOUNT OF TAX: Multiply taxable sales by the tax rate of each specific tax type.

LINE 1 — TOTAL AMOUNT OF TAX: Compute total amount of taxes shown in the amount of tax column.

LINE 2 — TIMELY PAYMENT ALLOWANCE: If you file and pay on or before the due date, enter 2% of the amount shown on Line 1.

LINE 3 — VENDOR’S USE TAX DUE: Subtract Line 2 from Line 1 and enter remainder.

CONSUMER’S USE TAX: You must pay consumer’s use tax on tangible personal property stored, used, or consumed in Missouri unless

you paid tax to the seller or the property is exempt from tax. A purchaser is required to file a use tax return if the cumulative purchases

subject to use tax exceed two thousand dollars in a calendar year.

TAXABLE PURCHASES: Enter nonprotested amount of taxable purchases by each specific tax type for each business location.

TAX RATE: The state, conservation, education and parks/soil use tax rates are preprinted in this column. If you are subject to city and/or

county taxes, enter the local use tax rate for each city and/or county tax type.

AMOUNT OF TAX: Multiply taxable purchases by the tax rate of each specific tax type.

LINE 4 — TOTAL AMOUNT OF TAX: Compute total amount of taxes shown in the amount of tax column.

LINE 5 — Follow instructions shown on front of form.

LINE 6 — INTEREST FOR LATE PAYMENT: If tax is not paid by the due date, multiply Line 5 by the annual percentage rate and then

multiply this amount by the number of days late divided by 365 (or 366 in a leap year). The annual percentage rate is subject to change

each year. The annual percentage rate can be obtained from our web site at:

LINES 7–9 — Follow instructions shown on front of form.

DOR-2038 (03-2012)

Form 2038 - Nonprotested Use Tax Payment Report Page 2