INSTRUCTIONS: MISSOURI SALES TAX RETURN (Form 53-1)
All Missouri businesses must file a sales tax return with the state's Department of Revenue. This form 53-1 can be found on the website of the Missouri Department of Revenue and must be filed for each reporting period even if no tax is due.
Missouri Sales Tax Return 53-1 Step 1: At the top right-hand corner of the form, enter your Missouri tax identification number and federal identification number.
Missouri Sales Tax Return 53-1 Step 2: Check the applicable boxes if you are filing an amended or additional return.
Missouri Sales Tax Return 53-1 Step 3: Give the name of the business owner, the reporting period, the business name and mailing address, and their telephone number. Indicate with a check mark if you are correcting a previously filed business location or mailing address.
Missouri Sales Tax Return 53-1 Step 4: Give the business phone number and due date for this return.
Missouri Sales Tax Return 53-1 Step 5: In the table provided below, give the location of each office of your business in the first column.
Missouri Sales Tax Return 53-1 Step 6: The next column asks for your city or county code. This information, along with local tax rates, is found on the website of the Missouri Department of Revenue at the URL provided in the instructions.
Missouri Sales Tax Return 53-1 Step 7: In the next column enter your gross receipts associated with that business location.
Missouri Sales Tax Return 53-1 Step 8: The next column concerns adjustments including nontaxable receipts. Write a plus or minus sign to indicate the nature of the adjustment. Add or subtract this to the gross receipts and enter your taxable sales in the next column.
Missouri Sales Tax Return 53-1 Step 9: Enter the rate for the city or county in the next column. Multiply your gross receipts by this rate and enter it in the last column.
Missouri Sales Tax Return 53-1 Step 10: Perform these calculations for all business locations. An additional table is provided on the second page if you require more space. Enter and add the totals from all pages on page one where indicated.
Missouri Sales Tax Return 53-1 Step 11: Perform the calculations as instructed to deduct an allowance for timely payment and other credits or add a penalty for late payment. Sign, date and submit the form.
