Fillable Printable Form 4340 2014 Individual Consumer'S Use Tax Return

Form 4340 2014 Individual Consumer'S Use Tax Return

Reporting Period

(MM/YY)

What is Consumer’s Use Tax? - Use tax is imposed on the storage, use, or

consumption of tangible personal property in this state. You must pay

consumer’s use tax on tangible personal property stored, used, or consumed

in Missouri unless you paid tax to the seller or the property is exempt from tax.

If an out-of-state seller does not collect use tax from the purchaser, the

purchaser is responsible for remitting the use tax to Missouri. A purchaser is

required to file a use tax return if the cumulative purchases subject to use

tax exceed $2,000 in a calendar year. Use tax is computed on the purchase

price of the goods. Please refer to the Department’s website for additional

information: http://dor.mo.gov/personal/consumer.

Taxable Purchases - Compile a list of all purchases you made during the

calendar year and didn’t previously pay Missouri sales or use tax. You can find

this information from invoices, bills, credit card statements, and cancelled

checks. Examples are purchases you made from the Internet, catalogues,

food purchases, TV or telephone marketing, goods from foreign countries, and

aircraft. The total of all purchases during the year that were not previously taxed

must be used in computing the amount of use tax due.

Due Date - The due date each year is April 15. When the due date falls on a

Saturday, Sunday, or a legal holiday, the return and payment are considered

timely if made on the next business day.

Line by Line Instructions

1. Enter your Missouri Tax ID Number. If you do not have a number, leave blank.

2. Enter your full name, Social Security Number, and complete address.

3. Enter your spouse’s full name, Social Security Number, and complete address.

4. List each address where the property purchased is stored, used,

or consumed.

5. Check the box “Yes” if your address is inside the city limits. This

information is used to determine the correct tax rate.

6. Enter the city and county code for your address. These codes can be found at

http://dor.mo.gov/business/sales/rates.

7. Enter the taxable purchases for each reporting location during the tax period.

Enter zero if you made no taxable purchases at a location during the tax period.

8. Enter the tax rate found at http://dor.mo.gov/business/sales/rates. Select the

use tax rate where you reside unless you are storing, using, or consuming tangible

personal property at a different location. For qualifying food purchases you will

use the food use tax rate. For aircraft purchases the tax rate is calculated based

on where the aircraft is hangared.

9. Enter the amount of tax by multiplying taxable purchases times the tax rate.

10. Enter total taxable purchases.

11. Enter total tax due.

12. Enter interest for late payment. The interest rate is subject to change each

year. Refer to the Department’s website http://dor.mo.gov/calculators/interest/

to calculate the amount of interest due.

13. Enter the amount of additions to tax. The rate is 5% per month of total tax due,

not to exceed 25%. Refer to the Department’s website at http://dor.mo.gov/

calculators/interest/ to calculate the amount of additions due.

14. Enter the sum of Lines 11 through 13.

15. Enter a description of the purchases you made subject to use tax.

16. Check one of the blanks. You will be issued a Missouri Tax ID number to

process your return, but you will not be required to register with the

Department. If you have ongoing purchases, you will receive a preprinted

Consumer’s Use Tax Return (Form 53-C) to complete each year by April 15,

unless you request a different filing frequency.

17. Sign, date, and enter your daytime telephone number.

This form is not intended for use by businesses. Businesses that have a use tax liability should contact the Department of Revenue.

See the address and phone number below.

Due Date: 04/15/2015

*14021010001*

14021010001

Instructions

Mail to: Taxation Division Phone: (573) 751-2836

P.O. Box 840 Fax: (573) 526-1881

Jefferson City, MO 65105-0840 TTY: (800) 735-2966

E-mail: [email protected]

The use tax rates may be found on the internet at: http://dor.mo.gov/business/sales/rates/2014/.

Form 4340 (Revised 07-2015)

Form

4340

Missouri Department of Revenue

2014 Individual Consumer’s

Use Tax Return

2. Last Name First Name M.I. SSN

Street Address City State Zip

3. Spouse’s Last Name First Name M.I. Spouse SSN

Street Address City State Zip

Make check payable to the address listed below. Do not send cash. You may not use your individual income tax refund to pay your use tax liability. Do not send with individual

income tax return. If you pay by check, you authorize the department of revenue to process the check electronically. Any check returned unpaid may be presented again electronically.

DOR ONLY

17. Signature(s) Date (MM/DD/YYYY) Daytime Telephone

Pay This Amount

(U.S. Funds Only)

__ __

__ __ __ __ (__ __ __)__ __ __–__ __ __ __

5. Inside

City Limits

15. Provide a description of purchases you made

9. Amount of

Tax

6. City/County

Code(s)

8. Tax

Rate

16.

r One time purchase r I expect to make future taxable purchases. (See instructions)

Interest For

Late Payment

Additions To Tax

4. Street Address City Zip

10. Total Purchases

11. Total Due

12.

13.

14.

7. Taxable

Purchases

Yes

I have direct control, supervision, or responsibility for filing this return and payment of the tax due. Under penalties of perjury, I declare

that this is a true, accurate, and complete return.

Yes

1 2 1 4

Department Use Only

(MM/DD/YY)

Missouri Tax I.D.

Number

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