PURPOSE: This rule provides guidance for the efficient and accurate filing of sales and use tax returns, resulting in expedited sales and use tax distributions to local jurisdictions.

1. (1) Filers with fewer than three (3) registered business locations from which sales are made or orders are fulfilled must file a return with the director indicating their tax liability, using either paper forms or electronic methods approved by the director.

2. (2) Filers with three (3) or more registered business locations from which sales are made or orders are fulfilled must file a return with the director indicating their tax liability, using the electronic methods approved by the director, unless they have received written confirmation from the director that the filer is exempt.

   1. (A) The director may grant an exemption to the electronic filing requirement. Reasons for the exemption will be limited to—

      1. 1. The filer does not possess a computer;
      2. 2. The filer has internet connectivity issues;
      3. 3. The filer is closing the business; or
      4. 4. The filer requests an exemption from this requirement

from the director for any reason that the director deems reasonable.

AUTHORITY: sections 144.100 and 144.270, RSMo 2016.* Original rule filed Dec. 21, 2020, effective July 30, 2021. *Original authority: 144.100, RSMo 1939, amended 1941, 1943, 1945, 1947, 1949, 1951, 1957, 1965, 1974, 1994 and 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961, 2008.