Missouri Sales Tax License Revocation / Business Shutdown Checklist

• Failure to file sales tax returns for multiple consecutive periods constitutes grounds for

revocation.

• Remaining in default for sixty days or more in payment of sales tax owed under RSMo

144.083 triggers revocation authority.

• Filing false or fraudulent sales tax returns provides a basis for license termination.
• Operating without a valid Missouri retail sales license violates state requirements and

may result in revocation.

• Failure to remit collected sales tax to the state represents a serious compliance violation.

What Happens If This Is Ignored

If you ignore a revocation notice and continue to operate or collect sales tax, the state may take further enforcement action. According to RSMo 144.118, operating without a valid Missouri retail sales license subjects you to a penalty of up to five hundred dollars for the first day and one hundred dollars for each day thereafter, not to exceed ten thousand dollars.

The Director of Revenue may certify delinquencies to the attorney general under RSMo

144.420, and the attorney general has a duty to institute collection suits. Willful and intentional refusal to pay sales tax constitutes a misdemeanor under RSMo 144.060.

What This Does NOT Mean

A retail sales license revocation does not automatically mean you face criminal penalties or jail time unless your conduct involves willful refusal to pay, as defined in RSMo 144.060. Your personal assets or other business licenses are not automatically seized, and you can appeal or dispute the revocation decision.

Checklist: What to Do After Receiving a Revocation

Notice

1. Step 1: Locate and Review the Official Revocation Notice

   Find the notice from the Missouri Department of Revenue and identify the revocation date and the reason stated. Note any deadline mentioned for appeal or response, and keep the original notice along with copies for your records.

2. Step 2: Gather All Sales Tax Records and Account Documentation

   Collect all previous sales tax returns filed or evidence of non-filing. Locate bank statements and payment records related to sales tax deposits, and compile invoices, receipts, and sales records for the periods in question.

3. Step 3: Determine the Underlying Compliance Issue

   Identify whether the issue is unpaid sales tax debt, unfiled returns, or a regulatory violation.

   Calculate or estimate the total amount of unpaid sales tax, penalties, and interest, and note the periods affected by non-compliance.

4. Step 4: Contact the Missouri Department of Revenue

   Call the Department of Revenue at the number on your revocation notice and explain that you received a revocation notice and want to address the underlying issue. Ask what specific actions are required to resolve compliance problems, and request written confirmation of what the department needs from you.

5. Step 5: Request Written Documentation of the Revocation Reason and

   Requirements

   Ask the Department of Revenue to provide in writing the specific reason for revocation and request a detailed account summary showing all unpaid amounts, fees, and interest. Confirm whether you are eligible to file a protest or appeal, and determine whether reinstatement is possible under the statute.

6. Step 6: File All Delinquent Sales Tax Returns

   Identify all tax periods with unfiled returns and prepare or request assistance with preparing the missing returns. File each return with the Department of Revenue, even if no sales occurred, and include payment or request a payment arrangement if returns show tax owed.

7. Step 7: Resolve Unpaid Sales Tax Debt

   Pay the full amount owed if possible, including penalties and interest. If full payment is not possible, contact the Department of Revenue to request a payment plan, noting that a down payment of twenty-five percent of the total balance will be requested to start the installment agreement in revocation cases.

8. Step 8: Follow the Missouri Sales Tax License Reinstatement Requirements

   To reinstate your revoked license, you must complete the following:

   1. All returns must be filed and brought up to date with the Department of Revenue.

   2. The total outstanding debt must be paid in full, or an installment agreement that includes all amounts owed must be established.

   3. A Missouri Tax Registration Application, Form 2643A, must be completed and submitted to the department.

   4. A Statement of No Tax Due must be obtained from the Department of Revenue before reinstatement can proceed.

• Ignoring the revocation notice or failing to respond within the stated deadlines can
• Continuing to collect sales tax after revocation without authorization violates state law
• Filing incomplete or incorrect delinquent returns delays resolution and may result in
• Failing to include all required documentation when contacting the Department of
• Missing scheduled payments on a payment plan may cause the agreement to default
• Not requesting written confirmation of agreements made verbally with the department
• State enforcement actions and notices
• Payroll tax debt review and resolution
• Penalty and interest reduction options
• Payment plans and compliance solutions
• Representation before state tax agencies

9. Step 9: Monitor Your Account Status

   Check your mail regularly for follow-up notices from the Department of Revenue and keep track of any payment deadlines or required actions. Maintain documentation of all payments made, and request periodic account status updates from the department.

   Common Mistakes to Avoid escalate enforcement actions and limit your options. and subjects you to additional penalties. further compliance issues.

   Revenue can slow down the reinstatement process. and trigger immediate collection actions. leaves you without proof of what was discussed or promised.

   Reinstatement and Compliance Summary

   A retail sales license revocation is a serious enforcement action that ends your authorization to collect sales tax in Missouri. RSMo 144.083 establishes that revocation may occur only after you remain in default for sixty days and after the director provides ten days’ notice.

   Contact the Missouri Department of Revenue to clarify exactly what is required, file any missing returns, and arrange to pay what is owed. Consistent compliance and resolution of underlying issues position you to request reinstatement consideration and restore your business standing with the state.

   Facing State Enforcement or Payroll Tax Issues?

   If you’ve received a state tax notice and aren’t sure how to respond, we can help you review your options and next steps.

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