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.

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) Sales tax license 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 and class A cities.
4. (4) All requests for a Report must be made in writing to the Information Services Bureau Manager, Information Systems Division, P.O. Box 41, Jefferson City, MO 65105.

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

   1. (A) Name, address, phone number and title of person making the request;
   2. (B) Name of the taxing authority making the request; and
   3. (C) Month(s) the Report is requested for.
6. (6) The request must be made by the chief executive or financial officer of the taxing authority. The Report will be sent to the person and address on file with the Department of Revenue for distribution of the local sales tax.
7. (7) The party requesting the Report is required to pay a fee for each request according to the fee schedule in effect at the time the request is made.
8. (8) The information contained in the Report 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 a forfeiture of access to Department of Revenue records, this Report and the Sales Tax Trust Fund Report pursuant to section 144.122, RSMo (1986).

AUTHORITY: sections 32.057, 144.121 and 144.122, RSMo 1986. Original rule filed April 1, 1987, effective July 11, 1987.