Missouri: Sales Tax Handbook
How to appeal a sales tax audit or penalty in Missouri
In Missouri, the Taxation Division will frequently audit business sales tax returns and may issue penalties or punishments for tardy filing, incorrect reporting, willful omissions, or other violations. Penalties can range from fines to revocation of your sales tax permit depending on the infraction.
If you disagree with a penalty or ruling made by the Missouri Taxation Division, you have several options you can pursue in appealing their decision. This page contains basic guidelines for appealing to the Taxation Division, to an administrative appeal body, and through the courts.
Sales Tax Statute of Limitations in Missouri
In sales tax law, the "statute of limitations" is the maximum amount of time state authorities have to investigate and begin potential audit or prosecution related to a a filed Missouri sales tax return in the event of underpayment, incorrect reportings, etc. The Taxation Division cannot begin an audit or issue a penalty after this timeframe.
The statute of limitations in Missouri is three years from later of either the return due date or the return filing date.
Appealing to the Taxation Division in Missouri
If you do not agree with a penalty or decision made by the Missouri Taxation Division, you have the right to file an appeal and ask for reconsideration. In the case of a department appeal, an official petition for informal review should be filed with the Director of Revenue within sixty days after the assessment is delivered or sent out by way of certified mail.Top
Administrative Sales Tax Appeals in Missouri
In the case of administrative appeal, a petition must be filed with the Administrative Hearing Commission within sixty days after the mailing or delivery of decision, whichever is the earlier dateTop
Judicial Sales Tax Appeals in Missouri
If all other appeal avenues fail, businesses can make a final appeal in the state court system. When working with judicial appeals, the suit must be filed with the Court of Appeals within thirty days after notice of final decision mailed or delivered
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