Missouri Code of State Regulations › Title 12 - DEPARTMENT OF REVENUE › Division 10 - Director of Revenue › Chapter 102 - Sales/Use Tax - Taxpayers Rights › Section 12 CSR 10-102.110 - Protest Payments, Protest Overpayments, and Protest Payment Returns

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This rule interprets the sales tax law as it
				  applies to protest payments, protest overpayments, and protest payment
				  returns.
PUBLISHER'S NOTE: The secretary of state has
				  determined that the publication of the entire text of the material which 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) If the taxpayer in good faith believes
				that [s/he is] they are not subject to the sales tax under the Missouri sales
				tax act, [s/he] they, upon payment of the required amount of tax, and denoting
				the payment as a protest payment when made, may file a protest payment
				affidavit, in which [s/he] they specifically shall set out why [s/he is] they
				are protesting payment of the tax and give supporting information. The protest
				claim shall be made by filing a Form 163, Sales Tax Protest Payment Affidavit,
				under oath and submitted within thirty (30) days after the protest payment.
				Failure to denote the payment as made under protest, or to make a protest claim
				within the time required, and under the conditions specified will void the
				protest claim.
(2) If a protest
				payment is not made by the required due date, interest and additions to tax
				should be included in the payment to properly perfect the protest.
(3) Overpayments resulting from clerical,
				mathematical, or similar errors should be recovered by following the refund
				procedures outlined in section
				144.695, RSMo. If any taxpayer,
				in good faith, and for just cause, feels the imposition of Missouri use tax has
				been improperly charged against them, they, when making their payment, may
				denote the payment as a protest payment, and execute a protest payment using a
				Sales or Use Tax Protest affidavit, Form 163B, specifically stating the grounds
				upon which the protest is being made. The claim must be made under oath within
				thirty (30) days after payment. If this procedure is not followed, all payments
				will be accepted by the director as proper payments.
(4) A taxpayer filing a protest payment
				return must submit a notarized protest payment affidavit with the return,
				reflecting the specific amount of tax being paid under protest. Separate checks
				need not be submitted for the state and local sales taxes being
				protested.
(5) Form 163, Sales Tax
				Protest Payment Affidavit, and Form 163B, Sales or Use Tax Protest Affidavit,
				revised March 2020, are incorporated by reference and are published by and can
				be obtained from the Missouri Department of Revenue at
www.dor.mo.gov
or at the Harry S Truman
				State Office Building, 301 W. High Street, Jefferson City, MO 65101. These
				forms do not include any amendments, or additions since the revision dates
				noted.