PURPOSE: To inform the public, state agencies and political subdivisions of the availability of the Sales Tax Business Location Report.

1. (1) The Business Location 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 authority within the state of Missouri.

2. (2) The Department of Revenue will issue two (2) types of BLR’S—

   1. (A) Business Location Report—Public (BLR-P); and
   2. (B) Business Location Report—Government (BLR-G).

3. (3) The BLR-P is available to the public and state and federal agencies and those political subdivisions not entitled to the BLR-G. It contains the following information:

   1. (A) Name and address of business; and
   2. (B) Name and address of location.

4. (4) The BLR-G is available to local taxing authorities imposing a sales tax and Group A cities located within St. Louis County. It contains the following information for their taxing jurisdiction:

   1. (A) Name and address of business;
   2. (B) Name and address of location;
   3. (C) Sales tax license number;
   4. (D) Date location opened and closed (if applicable);
   5. (E) Date business opened and closed (if applicable);
   6. (F) Whether the business has a liquor license;
   7. (G) City, county and site code;
   8. (H) Standard industry code and description; and
   9. (I) Time period of report.
5. (5) All requests for a BLR-P or BLR-G must be made in writing to the Information Services Bureau Manager, Information Systems 12 CSR 10-42

Division, P.O. Box 41, Jefferson City, MO 65105.

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

2. (7) Each request must contain the following information:

   1. (A) Name, address, phone number and title (if any) of the person making the request;
   2. (B) Name of the political subdivision or state or federal agency or company making the request (if applicable);
   3. (C) Whether a BLR-P or BLR-G is being requested; and
   4. (D) Description of the information being requested.
3. (8) The party requesting a BLR is required to pay a fee for each request according to the fee schedule in effect at the time the request is made.
4. (9) The information contained in the BLR-G is confidential information subject to the disclosure provisions of section 32.057, RSMo (1986). Illegal disclosure by the local taxing authority or an employee thereof may invoke the criminal penalty of section 32.057.3., RSMo (1986) and forfeiture of access to Department of Revenue records, this report and the Monthly Sales Tax Distribution Report pursuant to section 144.122, RSMo (1986).

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.