PURPOSE: This rule informs local taxing authorities imposing a sales tax of the availability of the Monthly Sales Tax Distribution Report as an alternative to the physical audit of sales tax records maintained by the Department of Revenue.

PUBLISHER’S NOTE: The secretary of state has determined that publication of the entire text of the material that is incorporated by reference as a portion of this rule would be unduly cumbersome or expensive. This material as incorporated by reference in this rule shall be maintained by the agency at its headquarters and shall be made available to the public for inspection and copying at no more than the actual cost of reproduction. This note applies only to the reference material. The entire text of the rule is printed here.

1. (1) The Monthly Sales Tax Distribution Report (the “Report”) is a listing of all sales tax collected by the Department of Revenue for the local taxing authority imposing a sales tax.

2. (2) The following information is contained in the Report:

   1. (A) Name of business;
   2. (B) Missouri tax ID number;
   3. (C) Filing period for which the distribution is attributable; and
   4. (D) Amount of distribution for each filing period paid by the taxpayer during this month.
3. (3) The Report is only available to those taxing authorities imposing a sales tax.
4. (4) All requests for a Report must be made by filing a Form 4379 Request for Information or Audit of Local Sales and Use Tax Records with Taxation Division, PO Box 3380, Jefferson City, MO 65105.

5. (5) Each request must contain the following information:

   1. (A) Name, email address, user ID, signature, and title of person making the request; and
   2. (B) Name of the taxing authority making the request.
6. (6) The request must be made by the chief executive of the taxing authority. Portal access will be granted to each individual with a user ID listed on the request.
7. (7) The information contained in the Report is confidential information subject to the disclosure provisions of section 32.057, RSMo. Illegal disclosure by the local taxing authority or an employee thereof may invoke the criminal penalty of section 32.057, RSMo, and a forfeiture of access to Department of Revenue records, this Report, and the Sales Tax Trust Fund Report pursuant to section 144.122, RSMo.
8. (8) Form 4379, Request for Information or Audit of Local Sales and Use Tax Records, revised April 2021, is incorporated by reference and published by and can be obtained from the Missouri Department of Revenue, PO Box 100, Jefferson City, MO 65105-0100 or at dor.mo.gov. This form does not include any amendments or additions since the revision date noted.

AUTHORITY: sections 32.057, 144.121, and 144.122, RSMo 2016.* Original rule filed April 1, 1987, effective July 11, 1987. Amended: Filed Nov. 8, 2023, effective May 30, 2024. *Original authority: 32.057, RSMo 1979, amended 1980, 1983, 1993, 1994, 1996, 2003, 2004, 2008, 2014; 144.121, RSMo 1973, amended 1979, 1980, 1993, 1994; and 144.122, RSMo 1973, amended 1980.