Missouri Sales and Use Tax Information

As stated in the exhibitor agreement, vendors are responsible for paying any sales tax required of them as well as obtaining any vendor or temporary vendor licenses required by the states each GHC event is held in each year.

The following links and information are provided for your convenience. If you have any licensing questions or any sales and use tax questions, please contact the Missouri Department of Revenue:

More Information

This information is from the Missouri Department of Revenue website.

Do I have to collect sales tax?

Yes, you must collect sales tax if you are selling retail to the public. Any person or company that is selling goods to a final consumer is required to collect and remit Missouri sales tax. It is your responsibility to ensure that you are collecting the correct tax rate.

You may be exempt from collecting sales tax if you or your spouse is at least 65 years of age and the income from the sales of handicraft items does not constitute more than 50% or your annual income . If you meet these qualifications, pay tax on your purchase, complete and display an Exemption Certificate for Sales of Handicraft Items (Form 2478PDF Document). Contact (573) 751-5860 or businesstaxregister@dor.mo.gov for further information.

Do I have to get a sales tax license?

Yes, you must obtain a Missouri sales tax license.

How do I get a sales tax license?

A Missouri Special Events ApplicationForm 2643S, must be completed and submitted to the Missouri Department of Revenue. It can also be obtained by visiting our Business Tax Registration Forms page or by calling (800) 877-6881.

How do I report and pay sales tax?

You will file and pay on the preprinted reporting forms that are mailed to you by the Department. If you are unable to locate this form, you may obtain a blank Form 53-1PDF Document from our website or call (800) 877- 6881. If the location of the special event is not listed on your 53-1 reporting form, you may add the location and indicate “special event” along with the tax jurisdiction (city and/or county) of the special event.

  • If products were sold at the event, give the breakdown for each city or county to allow the Department to distribute to the city or county their portion of the sales tax.
  • If orders were taken and then fulfilled at your place of business, sales tax would be remitted using your business location.

Can I sell wholesale to other vendors or sellers?

You may sell-tax exempt to other vendors providing they have a valid sales tax license, they furnish you with their sales tax number and complete a Sales Tax Exemption Certificate (Form 149) for you to keep on file. A supply of these forms can be obtained by visiting our Business Tax Registration Forms page or by calling (800) 877-6881.

What if I live in another state?

Your responsibilities for collecting and remitting sales tax are the same as a Missouri resident. However, if you earn more than $600.00 in the state of Missouri, you may also be required to file a Missouri state income tax return.

Other

If you still have questions, please check out other Business Tax FAQs.

For more information pertaining to Special Events, contact the Department of Revenue at (573) 751-5860, or email businesstaxregister@dor.mo.gov.

Sales Tax FAQ: https://dor.mo.gov/faq/business/sales.php

Sales/Use Tax: https://dor.mo.gov/business/sales/

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