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Instructions for Completing the Consumer’s Use Tax Return

Taxpayers who have questions or problems which are not covered in these

Page 1 Totals: Enter total consumer’s use tax due for Page 1.

instructions may obtain assistance by writing to the Taxation Division, P.O.

Totals (Additional pages): Enter total consumer’s use tax for additional

Box 358, Jefferson City, MO 65105-0358; e-mailing salesuse@dor.mo.gov;

pages (if applicable).

calling (573) 751-2836; or faxing (573) 751-7273. TDD (800) 735-2966

Line 1 — Totals (All Pages): Enter the total amount of consumer’s use

Important

tax due for all pages on Line 1.

This return must be filed for the reporting period even if you have no tax

to report. Return only the front page and any other pages on which you

Line 2 — Interest for Late Payment: If tax is not paid by the due date,

have re ported information. If you are filing an amended or an additional

multiply Line 1 by the daily interest rate*. Then multiply this amount by

return, check the appropriate box. (Indicate the tax period for the return

the number of days late. See example below.

you are filing.) If typing your return information, please use a minimum

Note: Number of days late is counted from the due date to the postmark

of 10 point type.

date. For example, if the due date is March 20, and the postmark date is

Registration and Mailing Address Information

April 9, the payment is 20 days late. The example below is based on an

If you have questions regarding tax rates or registration changes, or

annual interest rate of 3% and a daily rate of .0000822.

2643),

need to obtain a Missouri Tax Registration Application

(Form

Example: Line 1 is $480

contact the Taxation Division, P.O. Box 3300, Jefferson City, MO 65105-

(A) $480 x .0000822 = .03945

3300 or call (573) 751-5860, TDD (800) 735-2966.

(B) .03945 x 20 days late = .80

Consumer’s Use Tax

$.80 is the interest for late payment

You must pay consumer’s use tax on tangible personal property stored,

*The annual interest rate is subject to change each year. You can access

used, or consumed in Missouri unless you paid tax to the seller or the

the annual interest rate on our website at: dor.mo.gov/tax/intrates.htm.

property is exempt from tax. A purchaser is required to file a use tax

return if the cumulative purchases subject to use tax exceed $2,000

Access

dor.mo.gov/calculators/interest/

to help you calculate the

in a calendar year. If you do not have $2,000 in cumulative taxable

appropriate interest.

pur chases this calendar year, mark the box located near the top of the

front page.

Line 3 — Additions to Tax: For failure to pay use tax on or before the

due date, 5% of Line 1. For failure to file a use tax return on or before

Instructions

the date, 5% of Line 1 for each month late up to a maximum of 25% (5

Business Location

months late in filing = 25%).

List each reporting location in which you made purchases subject to

Note: If additions to tax for failure to file applies, do not pay additions to

Missouri use tax for the tax period.

tax for failure to pay.

Code

For example, if a return due March 20 is filed any time between March

Enter the city and county code of your location. The codes can be found

21– April 20, the rate would be 5%; if filed any time between April 21–

on our rate table at dor.mo.gov/business/sales/rates/.

May 20, the rate would be 10%; and so on, up to a maximum of 25%.

Amount of Taxable Purchases

Example: Return is due March 20, but is filed (postmarked) April 10

Enter the dollar amount of taxable purchases for each “reporting location”

Line 1 is $480

during this reporting period. Enter “0” if no taxable purchases were made

$480 x 5% = $24

at a location during this reporting period.

$24 is the additions to tax

Rate

Example: Return is due March 20, but is filed (postmarked) April 21

The tax rate percentage indicated in this column is the combined

state, conservation, parks, soils, and local option use tax rate for this

Line 1 is $480

reporting period. Tax rates for city “reporting locations” include

$480 x 10% = $48

any applicable county local option use tax.

$48 is the additions to tax

• Food Purchases - If you purchased qualifying food items subject to

Access

dor.mo.gov/calculators/interest/

to help you calculate the

consumer’s use tax, the purchases are subject to consumer’s use tax

appropriate additions.

at the reduced rate. The rate of tax to be used when calculating the

tax due on food items is your current use tax rate minus three

Line 4 — Approved Credit: Enter on Line 4, any approved use tax credit

percent (3%). You may report these purchases by adding a line

for which the Department of Revenue issued you an approved credit.

directly under the last location listed on your consumer’s use tax

Line 5 — Pay This Amount: Enter total amount due (Line 1 “plus” Line 2

return.

“plus” Line 3 “minus” Line 4). Send a check for the total amount. Make

Amount of Tax

check payable to Missouri Use Tax (U.S. Funds Only). Do not send cash

Multiply the amount of taxable purchases by the combined use tax rate

or stamps. You may also pay electronically by accessing our website at

percent.

dor.mo.gov/business/payonline.php.

A timely payment allowance is not allowed when reporting consumer’s use tax.

Taxpayer Assistance Numbers

Jefferson City — (573) 751-7191

Cape Girardeau — (573) 290-5850

St. Louis — (314) 877-0177

For taxability or exemption questions,

contact:—

salesuse@dor.mo.gov

Kansas City — (816) 889-2944

Springfield — (417) 895-6474

St. Joseph — (816) 387-2230

For changes to your business account,

contact: —

Toll Free Number for Forms

Website

Joplin — (417) 629-3070

businesstaxregister@dor.mo.gov

(800) 877-6881

dor.mo.gov

Individuals with speech or hearing impairments may call TDD (800) 735-2966 or fax (573) 526-1881.

Form 53-C Ins - Detailed Instructions For Department Preprinted Consumer'S Use Tax Return - State Of Missouri

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