Business Tax Registration

A business must obtain a sales tax license by registering with the Department of Revenue if it’s making sales of tangible personal property and taxable services (such as telephone service and fees paid into places of amusement including but not limited to yoga and fitness centers). A business should also register with the department if it is a corporation responsible for filing and paying corporate and/or franchise tax or if it has employees and is required to remit withholding tax. Also, a business selling batteries and/or new tires should register to collect and remit a fee to the department. To register a business, submit a Missouri Tax Registration Application (Form 2643). A business making retail sales must post a bond equal to three times the average monthly sales and use tax. Separate licenses for businesses wanting to operate as a motor fuel supplier, permissive supplier, distributor, terminal operator or transporter, and for businesses wanting to operate as a cigarette or other tobacco products wholesaler are required.

The information and links below will explain the process to apply, as well as assist new businesses to understand the requirements for business registration. If you have additional questions or concerns, please contact Business Tax Registration by email at businesstaxregister@dor.mo.gov.

Registration Resources

Transient Employers

If you have questions regarding transient employers, please email us at nexus@dor.mo.gov or call (573) 751-0459.

Other Useful Resources