Missouri – Filing Frequency Threshold Amounts Increased

SALT Report 2555 – The Missouri Department of Revenue has amended the states mandatory filing regulation, §12 CSR 10-104.030, to increase the filing frequency threshold for quarterly and annual sales and use tax returns. The amendments are as follows:

  • If state tax collections are less than $500 per calendar month but are $100 or more in a calendar quarter, the taxpayer must file and remit taxes on a quarterly basis, and
  • If state tax collections are less than $100 per quarter, the taxpayer must file and remit taxes on an annual basis

Prior to the amendment, the threshold amount for quarterly and annual filers was $45.

The amended filing requirements are effective July 30, 2013.

For Further Information

Missouri Register – February 2013, proposed amendments to Regulation §12 CSR 10-104.030

Missouri Register – Regulation §12 CSR 10-104.030 as adopted