Missouri: Beware the yellow highlighter!

Sovos
February 5, 2008

Missouri Annual Report

The Missouri Division of Alcohol & Tobacco Control is being extremely thorough in enforcing accurate reporting and excise tax payments. We’ve heard from a number of wineries that filed the Wine Direct Shipper Annual Report and Tax Computation report with the associated Sales to Missouri Residents by Wine Direct Shipper (form 40) schedule on time, but had the report rejected by the ATC for errors or omissions.

Missouri moved from a reciprocal state (with no reporting) to a permit state on August 28th, 2007. Wineries that now have a permit to ship to consumers in Missouri must file the annual report and schedule. Because the permit requirement went into effect in August 2007, only shipments made between August 28th and December 31st needed to be reported on the 2007 annual report.

As do most state ABCs, the Missouri ATC receives reports from the common carriers (FedEx and UPS) that detail all of the wine shipments that are delivered directly to Missouri residents. They use this data from the carriers to reconcile the data on the reports that are submitted by the licensed wine direct shippers. On the Missouri annual report, wineries are required to list the name and address of the purchaser, the name and address of the recipient, the date of shipment, the invoice number, the name of the direct shipper (FedEx and UPS are the only licensed carriers), the direct shipper’s Missouri license number (170979 for UPS, 168093 for Federal Express, and 168217 for FedEx Ground), and the FedEx or UPS tracking number for all shipments. The Missouri ATC literally took out a yellow highlighter and highlighted any errors or omissions on the report including a missing Form 40, any failure to calculate or pay the $.12 per gallon tax, a missing or invalid shipper name, or an incorrect or missing tracking number. All shippers that received this notification are required to file an amended return by mail or fax to the Missouri ATC by February 15th.

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Author

Sovos

Sovos is a leading global provider of software that safeguards businesses from the burden and risk of modern transactional taxes. As VAT and sales and use tax go digital, businesses face increased risks, costs and complexity. The Sovos Intelligent Compliance Cloud is the first complete solution for modern tax, giving businesses a global solution for tax determination, e-invoicing compliance and tax reporting. Sovos supports more than 7,000 customers, including half of the Fortune 500, and integrates with a wide variety of business applications. The company has offices throughout North America, Latin America and Europe. Sovos is owned by London-based Hg. For more information visit www.sovos.com and follow us on LinkedIn and Twitter.
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