Mo. Code Regs. tit. 12 § 10-42.090

Current through Register Vol. 49, No. 21, November 1, 2024.

Section 12 CSR 10-42.090 - Business Listing Report

PURPOSE: To inform state agencies and political subdivisions of the availability of the Sales and Use Tax Business Listing Report.

PUBLISHER'S NOTE: The secretary of state has determined that the publication of the entire text of the material which is incorporated by reference as a portion of this rule would be unduly cumbersome or expensive. This material as incorporated by reference in this rule shall be maintained by the agency at its headquarters and shall be made available to the public for inspection and copying at no more than the actual cost of reproduction. This note applies only to the reference material. The entire text of the rule is printed here.

(1) The Business Listing Report (BLR) is a listing of the name and address of businesses which have a sales tax license within a particular county, city, or mass transit district within the state of Missouri.

(2) The BLR is available to local taxing authorities imposing a sales tax. It contains the following information for their taxing jurisdiction:

(A) Name and address of business;

(B) Name and address of location;

(C) Sales tax license number (Missouri ID/MOID);

(D) Date location opened and closed (if applicable);

(E) Whether the business has a liquor license;

(F) Jurisdiction code and site code;

(G) North American Industry Classification System (NAICS) standard industry code and description;

(H) Account tax type and location type;

(I) Account filing frequency;

(J) Whether location is located within city limits; and

(K) The number of businesses and the total number of locations within the political subdivision.

(3) The department has made these reports available on a secure portal by accessing the MyTax Missouri portal at mytax.mo.gov and creating an account as a Government User. Each individual listed on Form 4379 Request for Information or Audit of Local Sales and Use Tax Records will need to register separately on MyTax Missouri as a Government User. Each Government User will receive an email with their temporary password at which time they may log into MyTax Missouri and set up a series of security questions and make any changes to their user profile. Once all desired Government User accounts have been created, complete Form 4379 Request for Information or Audit of Local Sales and Use Tax Records with the usernames and submit it to the department. The department will validate the information provided on the form and grant access as requested. Access granted by Form 4379 will last until the end of the calendar year. A new form will need to be completed and submitted annually to continue access to secure reports. In order for Form 4379 to be valid it, must be signed by an authorized person for the political subdivision. A county will need a signature from a county commissioner. A city will need the mayor, city administrator, manager, or chairperson to sign the form. A district will need to have a signature from a member of the board of directors.

(4) The BLR is available for any time period that is on the file including one (1) day.

(5) Each request must contain the following information:

(A) Name, Missouri's MyTax Government User ID, and title (if any) of the person making the request;

(B) Name of the political subdivision or state or federal agency or company making the request (if applicable); and

(C) All written requests for a BLR must be made by email to localgov@dor.mo.gov, by fax to (573) 522-1160, or by mail to Request for Information or Audit of Local Sales and Use Tax Records with Taxation Division, PO Box 3380, Jefferson City, MO 65105.

(6) The information contained in the BLR is confidential information subject to the disclosure provisions of section 32.057, RSMo. Illegal disclosure by the local taxing authority or an employee thereof may invoke the criminal penalty of section 32.057, RSMo, and forfeiture of access to Department of Revenue records, this report, and the Monthly Sales Tax Distribution Report pursuant to section 144.122, RSMo.

(7) Form 4379, Request for Information or Audit of Local Sales and Use Tax Records, revised April 2021, is incorporated by reference and published by and can be obtained from the Missouri Department of Revenue, PO Box 100, Jefferson City, MO 65105-0100 or at dor.mo.gov. This form does not include any amendments or additions since the revision date noted.

12 CSR 10-42.090

AUTHORITY: sections 32.057 and 144.083, RSMo 1986. Original rule filed April 1, 1987, effective July 11. 1987. Amended: Filed Aug. 21, 1987, effective Dec. 12, 1987.

Amended by Missouri Register April 15, 2024/volume 49, Number 08, effective 5/31/2024.