Form 4340 - Individual Consumer'S Use Tax Return - 2013
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11. MISSOURI TAX ID NUMBER
TAX PERIOD
FORM
DUE DATE
(LEAVE BLANK IF YOU DO NOT HAVE ONE)
Jan. – Dec. 13
MISSOURI DEPARTMENT OF REVENUE
4340
04/15/2014
2013 INDIVIDUAL CONSUMER’S USE
__ __ __ __ __ __ __ __
REV. (12-2013)
(201312)
TAX RETURN
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
6. CITY/COUNTY
7. TAXABLE
8. TAX
9. AMOUNT OF
4. STREET ADDRESS
ZIP
CITY
5. INSIDE CITY LIMITS
CODE(S)
PURCHASES
RATE
TAX
Yes
Yes
Yes
Yes
15. PROVIDE A DESCRIPTION OF PURCHASES YOU MADE
10.
11.
TOTAL
TOTAL TAXABLE
TAX DUE
PURCHASES
12.
INTEREST FOR LATE
PAYMENT
16. ONE TIME PURCHASE
13.
ADDITIONS TO TAX
I EXPECT TO MAKE FUTURE TAXABLE PURCHASES. (SEE INSTRUCTIONS)
14.
PAY THIS AMOUNT
I have direct control, supervision, or responsibility for filing this return and payment of the tax due.
Under penalties of perjury, I declare that this is a true, accurate, and complete return.
(U.S. funds only)
17. SIGNATURE(S)
DATE (MMDDYYYY)
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.
This form is not intended for use by businesses. Businesses
MISSOURI DEPARTMENT OF REVENUE
that have a use tax liability should contact the Department of
INDIVIDUAL CONSUMER’S USE TAX INSTRUCTIONS
Revenue. See the address and phone number below.
Individual Consumer’s Use Tax Return (Form 4340)
consuming tangible personal property at a different location.
For qualifying food purchases you will use the food use tax rate. For aircraft
WHAT IS CONSUMER’S USE TAX?
purchases the tax rate is calculated based on where the aircraft is hangared.
Use tax is imposed on the storage, use, or consumption of tangible personal
9. Enter the amount of tax by multiplying taxable purchases times the tax rate.
property in this state. You must pay consumer’s use tax on tangible personal
10. Enter total taxable purchases.
property stored, used, or consumed in Missouri unless you paid tax to the seller
11. Enter total tax due.
or the property is exempt from tax. If an out-of-state seller does not collect use
12. Enter interest for late payment. The interest rate is subject to change each year.
tax from the purchaser, the purchaser is responsible for remitting the use
Refer to the Department’s website to
tax to Missouri. A purchaser is required to file a use tax return if the cumulative
calculate the amount of interest due.
purchases subject to use tax exceed $2,000 in a calendar year. Use tax is computed
13. Enter the amount of additions to tax. The rate is 5% per month of total tax due, not to
on the purchase price of the goods. Please refer to the Department’s website for
exceed 25%. Refer to the Department’s website at
additional information:
interest/ to calculate the amount of additions due.
TAXABLE PURCHASES
14. Enter the sum of Lines 11 through 13.
Compile a list of all purchases you made during the calendar year and didn’t
15. Enter a description of the purchases you made subject to use tax.
previously pay Missouri sales or use tax. You can find this information from invoices, bills,
16. Check one of the blanks. If you indicate one time purchase, you will be issued a
credit card statements, and cancelled checks. Examples are purchases you made from
Missouri Tax ID number to process your return, but you will not be required to
the Internet, catalogues, food purchases, TV or telephone marketing, goods from foreign
register with the Department unless you have ongoing purchases.
countries, and aircraft. The total of all purchases during the year that were not previously
If you expect to make future taxable purchases, the Department will issue a
taxed must be used in computing the amount of use tax due.
Missouri Tax ID number and request you complete a Missouri Tax Registration
DUE DATE
Application (Form 2643). Following the registration process you will receive
The due date each year is April 15. When the due date falls on a Saturday, Sunday, or a legal
a preprinted Consumer’s Use Tax Return (Form 53-C) to complete each year by
holiday, the return and payment are considered timely if made on the next business day.
April 15, unless you indicate a different filing frequency on your registration
LINE BY LINE INSTRUCTIONS
application.
1. Enter your Missouri Tax ID Number. If you do not have a number, leave blank.
17. Sign, date, and enter your daytime telephone number.
2. Enter your full name, Social Security Number, and complete address.
Do not send cash. You may not use your individual income tax refund to pay your use tax
3. Enter your spouse’s full name, Social Security Number, and complete address.
liability.
4. List each address in which you made purchases subject to Missouri consumer’s
use tax. Typically, this is your home address.
If you pay by check, you authorize the Department of Revenue to process the check
5. Check the box “Yes” if your address is inside the city limits. This information
electronically. Any returned check may be presented again electronically.
is used to determine the correct tax rate.
MAIL TO:
Missouri Department of Revenue
6. Enter the city and county code for your address. These codes can be found
PO Box 840
at
Jefferson City, MO 65105-0840
7. Enter the taxable purchases for each reporting location during the tax period.
Enter zero if you made no taxable purchases at a location during the tax period.
If you require additional information regarding consumer’s use tax, please e-mail salesuse@dor.
8. Enter the tax rate found at
mo.gov or call (573) 751-2836. Speech and hearing impaired may use TDD (800) 735-2966 or
Select the use tax rate where you reside unless you are storing, using, 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.
(12-2013)
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