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Form 53-C Consumer’s Use Tax Return

Form 53-C Consumer’s Use Tax Return

 

INSTRUCTIONS: MISSOURI CONSUMER'S USE TAX RETURN (Form 53-C)

 

 

All Missouri businesses must file a use tax return on an annual basis documenting their purchases of any items or services from in or out of state purchases on which no state tax was paid. This is the case even if you did not make any such purchases. This form 53-C is found on the website of the Missouri Department of Revenue.

 

Missouri Consumer's Use Tax Return 53-C Step 1: At the top right hand corner of the page, enter your Missouri tax identification number and your federal identification number. Check the applicable boxes if filing an amended or additional return.

 

Missouri Consumer's Use Tax Return 53-C Step 2: In the first section, give the name of your business, its address, the reporting period, the business and personal phone numbers of the person filing, and the due date for this return.

 

Missouri Consumer's Use Tax Return 53-C Step 3: If you do not have cumulative purchases on which $2,000 or more in use tax is due, you do not owe tax at this time and should check the box where indicated.

 

Missouri Consumer's Use Tax Return 53-C Step 4: In the table, give the location of the business at which each purchase was made, its city or county code, the cost of the items or services in question and the tax rate. The rate for each city or county can be found on the website of the Department of Revenue. Multiply the amount of the purchase by the tax rate to determine the amount of tax due, which should be entered in the last column.

 

Missouri Consumer's Use Tax Return 53-C Step 5: If you require more space to detail purchases, an additional table is provided on the second page.

 

Missouri Consumer's Use Tax Return 53-C Step 6: Enter the totals from all pages on the lines where indicated on the first page.

 

Missouri Consumer's Use Tax Return 53-C Step 7: Consult the instructions on the second page to calculate interest on late payments, additions to tax and approved tax credits. Enter the total of the payment owed and being submitted in the box where indicated. 

 

Missouri Consumer's Use Tax Return 53-C Step 8: The taxpayer or their authorized agent must sign the form and provide their title, the date, and the starting and ending dates of the tax period.

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