PURPOSE: This rule prescribes the place for paying the tax, the provisions regarding returned checks and cash payments, and interprets and applies sections 144.655 and 144.660, RSMo.

1. (1) Vendors are to make remittance at the time the return is filed with the director of revenue. Checks, drafts or money orders should be made payable to and forwarded to the Sales Tax Bureau, P.O. Box 840, Jefferson City, MO 65105.
2. (2) Checks returned from the bank for any reason will be charged against the vendor’s account, at which time, notification of the change will be given to the vendor. Upon receipt of a returned check, the vendor relinquishes his/her claim for a two percent (2%) discount for a timely payment and subjects him/herself to the provisions regarding delinquency.
3. (3) In the event payment is made by cash, a receipt should be obtained identifying the name and address of the taxpayer, code number and the period for which the payment is intended. The receipt should be retained by the vendor as proof of payment.

AUTHORITY: section 144.705, RSMo 1994.* U.T. regulation 655-7 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. Amended: Filed Dec. 3, 1985, effective Feb. 24, 1986. *Original authority: 144.705, RSMo 1959.