Fillable Form 53-1 Sales Tax Return

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Form 53-1 Sales Tax Return

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The Form 53-1 Sales Tax Return form is 2 pages long and contains:

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  • 21 check-boxes
  • 252 other fields

Country of origin: US
File type: PDF

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Form
53-1
Missouri Department of Revenue
Sales Tax Return
Department Use Only
(MM/DD/YY)
Reporting Period
(MM/YY)
Missouri Tax
I.D. Number
Federal Employer
I.D. Number
Owner
Business
Name
Name
Taxable Sales Amount of Tax
1. Totals (All Pages) ...........................................................................
Adjustments
2. Subtract: 2% timely payment allowance (if applicable) ......... -
3. Subtract quarter-monthly payments submitted (if applicable) -
4. Subtract: Approved credit ...................................................... -
5. Balance Due .......................................................................... =
6. Add: Interest for late payments (See Line 6 instructions) ...... +
7. Add: Additions to tax.............................................................. +
8. Pay this amount (U.S. funds only) ......................................... =
Taxpayer or
Authorized Agent’s
Signature
Form 53-1 (Revised 07-2017)
Mail to: Taxation Division Phone: (573) 751-2836
P.O. Box 840 TDD: (800) 735-2966
Jefferson City, MO 65105-0840 Fax: (573) 526-8747
E-mail: salesuse@dor.mo.gov
*14001010001*
14001010001
Visit https://dors.mo.gov/tax/busefile/login.jsp
Final Return
Date Closed
(MM/DD/YY)
Out of Business Sold Business
By signing this return I am authorizing the Department of Revenue to issue any potential refund(s). Under penalties of perjury, I declare that the
above information and any attached supplement is true, complete, and correct. I have direct control, supervision, or responsibility for filing this return
TitleName
Date Signed
(MM/DD/YY)
You must provide a breakdown of tax, by location and item, on page two. If a breakdown is not
provided your filing will be considered incomplete and may be subject to penalties and interest.
Attach additional pages if necessary.
If this is your final return, enter the close date below and check the reason for closing your account.
to file your sales tax return electronically.
Address City State Code
or a reporting location changed, please complete the
Provide Tax Breakdown Starting With Page Two
Select this box if you have added new locations
Totals For This Return
(Indicate + or -)
Gross
Receipts
Printed
E-mail
Address
. . . .
.
.
.
.
.
.
.
ZIP
and payment of the tax due. I attest that I have no gross receipts to report for locations left blank.
Department
Use Only
.
Select this box if return is amended
Registration Change Request (Form 126) and submit with your return.
PIN
Telephone
Number
Filing
Frequency
Due Date
(MM/DD/YY)
In the event your mailing address, primary business location,
Reset Form
Print Form
(Street Address and City)
Page of
*14001020001*
14001020001
Jurisdiction Code
Page -- Totals .................................
Missouri Tax I.D.
Number
Reporting Period
(MM/YY)
Close (City, County, and District)
Item
Code
Site
Code
Business Location
Gross
Receipts
Adjustments
(Indicate + or -) Taxable Sales
Tax Rate (Do not
Amount of Tax
- -
.. . . .
. . . .
include % symbol)
- -
.. . . .
- -
.. . . .
- -
.. . . .
- -
.. . . .
- -
.. . . .
- -
.. . . .
- -
.. . . .
- -
.. . . .
- -
.. . . .
- -
.. . . .
- -
.. . . .
Important: This return must be led for the reporting period even though you have no tax to report.
Amended Return Check Box - This box should be checked to correct a previously led return to show an increase or decrease in the amount of tax liability. A separate return must be
led for each period being amended. If the return and payment are being submitted after the period(s) due date, interest and penalty will apply to the additional amount being reported.
Please note if an overpayment has been authorized, the overpayment is subject to be used as an offset towards any debt. In addition, to receive a refund of the overpayment attach
a Seller’s Claim for Sales or Use Tax Refund or Credit (Form 472S).
Filing Frequency – This is the frequency in which you are required to le your returns. Not a required eld. If unknown leave blank.
PIN – This is a unique four digit number that is issued to you by the Department of Revenue. Not a required eld. If unknown leave blank.
Due Date – Visit http://dor.mo.gov/taxcalendar/ for a list of due dates.
Missouri Tax I.D. Number – This is an eight digit number issued by the Missouri Department of Revenue to identify your business. If you have not registered with the Department,
complete the Missouri Tax Registration Application (Form 2643) or complete your registration online by going to https://dors.mo.gov/tax/coreg/index.jsp. If you have misplaced
your Missouri Tax I.D Number, you can call (573) 751-5860.
Federal Employer I.D. Number – This is a nine digit identication number issued by the Internal Revenue Service to identify your business.
Reporting Period – This is the tax period you are required to le based on your ling frequency.
Owner and Business Name, Address, City, State and ZIP Code – Enter the name, address, city, state and ZIP code. Note: In the event your mailing address, primary business location,
or a reporting location has changed you will need to complete the Missouri Registration Change Request (Form 126) and submit it with your return.
Line 1- Totals (All Pages) – Enter the total gross receipts, adjustments, taxable sales, and tax due for all pages.
Each page must have a breakdown per business location identifying the item code, site code, gross receipts, adjustment, taxable sales, and amount of tax. See the page two
instructions for more information. If a breakdown is not provided, your ling will be considered incomplete and may be subject to penalties and interest. Attach additional pages if
necessary.
Adding New Locations – This box should be checked when adding a new business location(s). The location information (street address and city) on page two or subsequent pages
must be completed when this box is checked. A breakdown per location which identies the item code, gross receipts, adjustments, taxable sales, and amount of tax must also be
provided. See page two instructions for more information.
Final Return – If this is your nal return, enter the close date and check the reason for closing your account. Missouri law requires any person selling or discontinuing business to make
a nal sales tax return within 15 days of the sale or closing.
Line 2 – Subtract: 2% Timely Payment Allowance – Multiply total amount of tax by 2% and enter the amount on this line. If the return is late the discount is not allowed.
Line 3 – Subtract: Quarter-Monthly Payments Submitted – If you are a quarter-monthly ler and have made payment(s) on the period, enter amount of payment(s) that have been made.
If you are a registered user of the Missouri Portal you can access the amount of payments made under your tax account.
Line 4 – Subtract: Approved Credit – This is a credit that has been approved by the Department of Revenue.
Line 5 – Balance Due – Amount of Tax from line 1 minus line 2, 3 and 4 (if applicable).
Line 6 – Add Interest for Late Payments – If tax is not paid by the due date, (A) multiply Line 5 by the daily interest rate*. Then (B) multiply this amount by the number of days late. See
example below. Note: The number of days late is counted from the due date to the postmark date.
For example, if the due date is March 20, and the postmark date is April 9, the payment is 20 days late. The example below is based on an annual interest rate of 4% and a daily rate
of .0001096.
Example: Line 5 is $480
(A) $480 x .0001096 = .05261
(B) . 05261 x 20 days late = 1.05
1.05 is the interest for late payment
Sales Tax Return (Form 53-1) Instructions
*14000000001*
14000000001
*The annual interest rate is subject to change each year. Visit http://dor.mo.gov/intrates.php to access the annual interest rate. Visit http://dor.mo.gov/calculators/interest/ for
assistance calculating the appropriate interest.
Lines 7 – Add Additions to Tax – For failure to pay sales tax on or before the due date, calculate 5% of Line 5. For failure to le a sales tax return on or before the due date, calculate
5% of Line 5 for each month late up to a maximum of 25% (5 months late in ling = 25%). Note: If additions to tax for failure to le apply, do not pay additions to tax for failure to pay.
For example, if a return due March 20 is led any time between March 21–April 20, the rate would be 5%; if led any time between April 21–May 20, the rate would be 10%; and so
on, up to a maximum of 25%.
Example: Return is due March 20, but is led (postmarked) April 10 Example: Return is due March 20, but is led (postmarked) April 21
Line 5 is $480 Line 5 is $480
$480 x 5% = $24 $480 x 10% = $48
$24 is the additions to tax $48 is the additions to tax
Access http://dor.mo.gov/calculators/interest/ for assistance calculating the appropriate additions.
Line 8 – Pay This Amount – Enter total amount due (Line 5 “plus” Line 6 “plus” Line 7). Send a check for the total amount. Make check, draft, or money order payable to Director of
Revenue (U.S. funds only). Do not send cash or stamps. Visit http://dor.mo.gov/business/payonline.php to pay your sales tax online using a credit card or e-check (electronic
bank draft).
Page 2 Instructions
Missouri Tax I.D. Number – Enter your Missouri I.D. Number from page 1.
Reporting Period – Enter reporting period from page 1
Page _ of __ – The front page acts as page 1. Any sequent pages start with page 2. Please indicate total to ensure all pages are received.
Business Locations – List each of your business locations in this column. If you have discontinued operation of a business location, check the close box in front of the location.
Jurisdiction Code – Enter the jurisdiction code of each location from which you made sales. This is a numeric code that is assigned by the Missouri Department of Revenue to each
city, county, and district. If unknown, leave blank.
Item Code – Enter the four digit item code that is assigned by the Department. Item taxes, such as the food tax, are reported on a separate line for each business location. If unknown,
clearly indicate what the item tax is. For example, if you are reporting food sales at the lower food tax rate, write “Food”.
Site Code – Enter the one to four digit site code that is assigned by the Department. If unknown, leave blank.
Gross Receipts – Enter gross receipts from all sales of tangible personal property and taxable services made during the reporting period for each business location. If none, enter
“zero” (0).
Adjustments – Make any adjustments for each location for which you are reporting. Indicate “plus” or “minus” for the total adjustment claimed for each location. A negative gure may
be exempt sales or nontaxable receipts. Positive adjustments are items that were purchased exempt, but subsequently used by the seller.
Taxable Sales – Enter the amount of taxable sales for each business location. Gross Receipts (+) or (–) Adjustments = Taxable Sales.
Rate: The rate percentage must include the combined state, conservation, parks and soils, and any applicable local or transportation sales tax rate percentages. Enter the sales tax
rate for each location. If you are unsure of the correct tax rate, access the Department’s website at http://dor.mo.gov/business/sales/rates or contact the Taxation Division at (573)
751-2836 for assistance.
Amount of Tax – Multiply your taxable sales for each location by the applicable tax rate percent and enter the amount of tax.
Page Totals – Enter the total gross receipts, adjustments, taxable sales and tax due for each page.
Sales Tax Return (Form 53-1) Instructions Continued
*14000000001*
14000000001
Form 53-1 (Revised 07-2017)
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Form 53-1 Sales Tax Return

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Completed 15 February 2020

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