20. Retail Sales of Certain Items.
r Food Tax: Food or food products for home consumption. http://dor.mo.gov/business/sales/foodtax.php.
r Section 144.049, RSMo, exempts certain back-to-school purchases, such as clothing, school supplies, computers, and other items as defined
by the statute, during a period from 12:01 a.m. the first Friday in August and ending at midnight on the Sunday following.
rBeginning in calendar year 2009, Section 144.526, RSMo, exempts up to $1,500 for certain Energy Star certified appliance purchases, such
as furnaces, clothes washers and dryers, water heaters, trash compactors, dishwashers, conventional ovens, ranges, stoves, air conditioners,
refrigerators and freezers and other items as defined by the statue, during a period from 12:01 a.m. on April 19th and ending at midnight
on April 25th.
rA fifty cent (.50) tire fee applies to the retail sale of all new tires designed for use on trailers and self-propelled vehicles not operated
exclusively on tracks. A fifty cent (.50) battery fee applies to the retail sale of batteries that contain lead and sulfuric acid with a nominal
voltage of at least six volts and are intended for use in motor vehicles and watercraft.
rSection 144.054.2 exempts from state sales tax, state use tax and local use taxes (local sales taxes still apply) electricity, gas, whether
natural, artificial, or propane, water, coal, and energy sources, chemicals, machinery, equipment, and materials used or consumed in the
manufacturing, processing, compounding, mining, or production of any product; used or consumed in processing recovered materials;
or used or consumed in research and development related to manufacturing.
23. Motor Vehicle Leasing Sales Tax: Indicate whether or not your company will lease motor vehicles that were purchased tax exempt
because the exemption for motor vehicles purchased for leasing was claimed. Your company will be responsible for charging the
retail sales rate of tax where the lessee is located. (This includes leases that are completed between a Missouri dealer, as your agent, and
a Missouri customer, even if your out of state company is carrying the lease).
Motor Vehicle Leases from Out of State: Indicate if your company is an out of state company that leases motor vehicles to a Missouri
resident where the lease is entered into outside Missouri and the motor vehicle is delivered to the lessee outside Missouri. Your company
will be responsible for charging the highway sales tax rate where the lessee is located. You will need to provide a list of the lessee’s locations
in Missouri.
24-28. Out-of-State Businesses: Only out-of-state businesses need to complete this section. It helps us determine whether you should report
sales tax, use tax, or withholding tax.
29-31. Corporate Income or Franchise Tax: Businesses taxed as a corporation by the Internal Revenue Service must complete this section.
32-35. Withholding Tax: The withholding tax filing frequency is based upon the amount of withholding tax you will be remitting to the De partment.
If you will be remitting over $9,000 in withholding tax per month, you are required to pay quarter-monthly (weekly). Your payment(s) should
be sent to the De part ment electronically. Currently, there are two methods available for electronic filing and payment:
1.) ACH credit through the Department’s TXP bank project; and
2.) Internet filing through a MyTax Missouri portal account, or business tax guest filing.
For information on electronic filing through ACH credit, visit http://dor.mo.gov/business/electronic.php, send an e-mail to elecfile@dor.mo.gov,
or call (573) 751-3900. For information on electronic filing through the Internet, visit https://mytax.mo.gov.
36. Courtesy Mailing Address: We will mail certain duplicate withholding notices to an address other than your mailing address (for example,
owner address).
37. Transient Employer: If de fined as a transient em ployer pursuant to Title XVIII, Chapter 285.230, RMSo, please calculate the amount of your
bond. If you are unsure if you qualify as a transient employer or require transient employer bond forms, please contact the Taxation Division,
P.O. Box 357, Jef fer son City, MO 65105-0357 or call (573) 751-0459 (TTY (800) 735-2966).
Signature: An owner, officer, partner, member or responsible party must sign the application and be listed as an owner. If a power of attorney
signs the application, you must include a Power of Attorney (Form 2827) signed by an owner listed on the application.
Confidentiality: To ensure your tax records are protected and confidential, the De part ment will not release tax information to anyone who is
not listed in our records as an owner, partner, member, or officer for your business. If your partners, members, or officers change, you must
update your registration with the Department by completing Registration or Exemption Change Request (Form 126), before we can release
tax information to those new partners, members, or officers. If you would like the Department to release tax information to an accountant,
tax preparer, or another individual who is not listed on your account, please complete a Power of Attorney Form. (Visit our website at
http://dor.mo.gov/forms/ to obtain Power of Attorney (Form 2827).
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