Fillable Form 4340 - Missouri Department Of Revenue - Individual Consumer'S Use Tax Return printable pdf download

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TAX PERIOD

DUE DATE

FORM

Jan. – Dec. 11

MISSOURI DEPARTMENT OF REVENUE

04/17/2012

4340

2011 INDIVIDUAL CONSUMER’S

(201112)

USE TAX RETURN

REV. (12-2011)

LAST NAME

FIRST NAME

INITIAL

SOCIAL SECURITY NO.

SPOUSE’S LAST NAME

FIRST NAME

INITIAL

SPOUSE’S SOCIAL SECURITY NO.

TAXABLE PURCHASES

TAX RATE

CONSUMER’S USE TAX

ADDRESS

CITY

STATE

ZIP CODE

4.225%

__ __ __ __ __

I have direct control, supervision, or responsibility for filing this return and payment of the tax

Total Individual Consumer’s

due. Under penalties of perjury, I declare that this is a true, accurate, and complete return.

Use Tax Due (U.S. funds only) ...........

SIGNATURE(S)

DATE

DAYTIME TELEPHONE

DOR

ONLY

_ _ / _ _ / _ _ _ _

(__ __ __) __ __ __ - __ __ __ __

MAKE CHECK PAYABLE TO: MISSOURI DEPARTMENT OF REVENUE. MAIL TO MISSOURI DEPARTMENT OF REVENUE, PO BOX 840, JEFFERSON

CITY, MO 65105-0840. 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.

(12-2011)

This form is not intended for use by businesses. Businesses

that have a use tax liability should contact the Department of

MISSOURI DEPARTMENT OF REVENUE

Revenue. See the address and phone number below.

INDIVIDUAL CONSUMER’S USE TAX INSTRUCTIONS

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

HOW TO FILE

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

Compile a list of purchases made during 2011 for which you have not previously paid

use tax on tangible personal property stored, used, or consumed in Missouri unless

Missouri sales or use tax. This information is available from invoices, bills, credit card

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

statements, cancelled checks, etc. The total of all purchases during the year that

were not previously taxed must be used in computing the amount of use tax due on

What is Taxable? If an out‑of‑state seller does not collect use tax from the

the above 2011 Individual Consumer’s Use Tax Return. The due date for filing the

purchaser, the purchaser is responsible for remitting the use tax to Missouri(unless

return is April 17, 2012.

the property is purchased for resale or otherwise exempt by statute). Also, a seller

TAXABLE PURCHASES/TAX RATE

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. A purchaser is

The tax rate you must use to figure your consumer’s use tax due is determined by

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

the use tax rate in effect where you reside. The use tax rate for Missouri is 4.225

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

percent unless the city or county for your residential location has enacted a local

Example:

option use tax, which will increase the tax rate. The correct use tax rate can be found

at: Use the “USE RATE” column.

Mr. Smith, located in Unionville, Missouri, purchases cleaning supplies from two

companies, Company X and Company Y. Company X and Company Y are both

If the use tax rate is greater than 4.225 percent, enter your taxable purchases on

located in Des Moines, Iowa, and do all their business in Missouri strictly by mail

Line A and the applicable tax rate.

order. During October 2011, Mr. Smith purchased $4,000 worth of merchandise

If the use tax rate is 4.225 percent, enter your taxable purchases on Line B and

from each company. Company X is registered with the Department of Revenue and

compute the amount due at the state use tax rate of 4.225 percent. You may be

collects the use tax on Mr. Smith’s purchases. Company Y is not registered, does not

required to use both Lines A and B if you resided in different locations during 2011.

collect the tax, and does not file a return with the state of Missouri.

CONSUMER’S USE TAX

Mr. Smith must file a consumer’s use tax return indicating the amount of

Multiply taxable purchases (Line(s) A and B) by the appropriate tax rate and enter

pur chases ($4,000) from Company Y and pay the use tax on those purchases

the amount on Line(s) 1 and 2.

applicable for Unionville, MO ($4,000 x 4.225 percent = $169). He must send his

use tax return, along with a check, to the Missouri Department of Revenue.

TOTAL INDIVIDUAL CONSUMER’S USE TAX DUE

Add Lines 1 and 2 and enter the amount on Line 3.

Purchases which may be subject to use tax include:

Make your remittance payable to Missouri Department of Revenue (U.S. funds only).

• Catalog purchases

Do not combine your use tax liability with your individual income tax liability or mail

• Magazine subscriptions

it with your individual income tax return. Do not send cash. You may not use your

• Cross-border purchases of goods

individual income tax refund to pay your use tax liability.

• TV marketing purchases

Sign and date the return.

• Computer software and hardware

• Mail-order supply purchases

MAIL TO: Department of Revenue

• Furniture and equipment purchases from out-of-state sellers

P.O. Box 840

• Purchases of goods bought over the Internet

Jefferson City, MO 65105‑0840

• Purchases of goods bought over the telephone

For questions regarding the Missouri consumer’s use tax, please e‑mail

Why am I required to file? When you make purchases on which the seller is not

salesuse@dor.mo.gov or call (573) 751‑2836. Speech and hearing impaired

required to collect the tax you must pay the tax directly to the state of Missouri.

may use TDD (800) 735‑2966 or fax (573) 526‑1881.

The use tax rates may be found on the internet at Use the “USE RATE” column to ensure correct rates.

(12-2011)

Form 4340 - Missouri Department Of Revenue - Individual Consumer'S Use Tax Return

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