INSTRUCTIONS: MISSOURI USE TAX RETURN (Form 53U-1)

Missouri residents and vendors must file a use tax return with the state's Department of Revenue on a regular basis to document and pay tax on all items and services for which no state was paid. This form is found on the website of the Missouri Department of Revenue.

Missouri Use Tax Return 53U-1 Step 1: Enter your Missouri tax identification number and federal identification number at the top right corner of the first page. If filing an amended or additional return, check the applicable boxes.Give the name of the business owner and business name and phone number, if applicable. Give your name, the reporting period, mailing address, personal phone number and the due date of this form.

Missouri Use Tax Return 53U-1 Step 2: Vendors should skip to the table on page two provided to calculate their use tax owed. In the first column, give the location where the items or services were first put into use. In the second column, give the city or county code, a complete list of is on the website of the Missouri Department of Revenue. Enter the gross receipts or sales made in the third column, and circle which you are noting.

Missouri Use Tax Return 53U-1 Step 3: In the fourth column, enter all positive or negative adjustments. Indicate which with a plus or minus sign. Add or subtract this to the number in the third column to determine taxable sales in the fifth column. Enter the use tax rate for the city or county in the sixth column, which can be found on the website of the Missouri Department of Revenue. Multiply columns five and six to determine the tax due in the seventh column. Add all values and transfer this total to the first page where indicated.

Missouri Use Tax Return 53U-1 Step 4: In the section labeled "Consumer's Use Tax," provide the location and code where all taxable purchases were first put to use, the cost and the tax rate. Use the additional table on page two if necessary. Calculate tax owed and enter it in the box labeled "Consumer's Totals (Total)."

Missouri Use Tax Return 53U-1 Step 5: Add consumer's and vendor's use tax and perform calculations as instructed at the bottom of the page to calculate penalty, credits and additional taxes. Enter the total due in box 12.