Instructions
Please review the instructions below before completing the application and if you have any questions,
contact Business Tax Registration.
1. Missouri Tax I.D. Number: If you have ever been issued a Missouri Tax I.D. Number by the Missouri Department of Revenue, enter it here.
If you do not have one, leave this field blank.
2. You may be required to submit a Federal Employer Iden ti fi ca tion Number (FEIN) to complete your business registration. The FEIN is issued
by the Internal Revenue Service (IRS). The FEIN is used to identify taxpayers that are required to file various business tax returns. Em ployers,
corporations, partnerships, limited liability companies, trusts and estates, and other business entities are required to have a FEIN. For more
information regarding FEINs or to obtain a number online, please contact the IRS at (800) 829-4933 or visit their website at irs.gov.
5. Ownership Type: Check the appropriate ownership type for your business. Be sure to include your charter number, certificate of
authority number, limited partnership number, limited liability partnership number, or limited liability number issued by the Secretary of State.
If you are a non-Missouri corporation, in clude the state of incorporation and date issued.
6. Previous Owner: If a business was previously operated at this location or you purchased any portion of the business from a previous owner,
You must complete this section. Protect yourself by obtaining a copy of a “No Tax Due” statement from the previous owner of the
business. The Department only issues this statement if requested by the previous owner and all sales or use taxes are paid in full. See page
ii for Business Buyer Beware.
7. Business Mailing Address: The Department mails reporting forms as well as confidential and non-confidential correspondence to the business
address listed on #4. If you want us to direct your mail to an address other than the business address for any of your taxes, enter that
address here and check the appropriate boxes. If this address is for a different company, please indicate that companies name.
9. Officers, Partners, and Mem bers: Identify all officers, partners, and members of your business who are responsible for the collection and
remittance of tax. If you are a sole owner and you completed the “Owner Information” on #19, you do not have to complete this section. If the
business is a partnership or limited liability partnership, enter all partners. If it is a limited partnership, include only the general partners.
If the business is owned by another corporation or LLC, please include that entity in the list of officers or members including the FEIN of that
corporation or LLC. Complete all information for each officer, partner, and member, including social security number and date of birth. Your
registration will not be complete unless we receive all requested information. Attach a list of officers, partners, and members if you cannot fit
them all on this page.
10. Authorized Representatives: Identify all persons who are not a partner, member (L.L.C), or officer of the business that have direct
supervision or control over tax matters whom you authorize the Department to discuss your tax matters. All other persons must obtain
a Missouri Power of Attorney (Form 2827). Complete all information for authorized representative(s), including social security number
and date of birth. Your registration will not be complete unless we receive all requested information. Attach a list if needed.
11-14. Sales or Use Tax: Complete this section if you are going to make retail sales subject to sales, vendor’s use, or consumer’s use tax.
Consumer’s Use Tax: Unlike sales tax, which requires a sale at retail in Missouri, use tax is imposed directly upon the person who stores,
uses, or consumes tangible personal property in Missouri. Use tax does not apply if the purchase is from a Missouri retailer and
subject to Missouri sales tax. A seller not engaged in business is not required to collect Missouri tax but the purchaser in these
instances is responsible for remitting use tax to Missouri. 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 required to file a use tax return if the cumulative purchases
subject to use tax exceed $2,000 in a calendar year.
Effective July 30, 2021, all businesses reporting sales or use tax from 3 or more locations, are required to file sales and use tax return(s)
electronically. Returns can be conveniently filed electronically through the secure MyTax Missouri Portal at, mytax.mo.gov.
Vendor’s Use Tax: If an out-of-state vendor makes sales of goods to a final consumer located in Missouri and the vendor has substantial
nexus with Missouri, the vendor is required to collect and remit Missouri vendor’s use tax.
11. Retail Sales Tax License cannot be issued without a taxable begin date. If you are a seasonal business, check the months in which you
will make sales. We will only require you to file a return in the months you check.
14. Filing Frequency: Your filing fre quency is determined by the amount of state sales tax due. Multiply your anticipated month ly taxable sales
by 4 percent to arrive at your estimated monthly liability.
15. Business Name and Phys i cal Location: Enter all information regarding the physical location of your business, including your business name.
Do not use a PO Box or Rural Route Number for this address. If you make retail sales, this is the address we will print on your license. If you
have more than one location, attach a sheet listing the additional locations.
16. If sales will be made from various temporary locations, (for example, craft shows and food trucks), provide the list of these locations.
If you do not know where your next location will be, a general location will be used for registration purposes. As soon as you know the
location where your sales will take place, please notify the Department at
[email protected] or call (573) 751-5860.
17-19. City Limits or District(s): Determine whether you are inside a city’s limits or a district(s). If you are registering for sales tax, this will ensure
we register you to collect and remit the correct tax rate.
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