Supplemental Sales and Use Tax Distribution

        This letter is to inform you that the Missouri Department of Revenue is performing a supplemental sales and use tax distribution during December. Transparency is of utmost importance to the Department and as a result we wanted to detail our thinking and efforts here. 

        As I’m sure you are aware, in September of 2017, the Department began using a new tax system to process sales and use tax returns. As is always the case there have been challenges in implementing a new system, and our experience with this process has been no different.  As we have worked through these challenges we have experienced some delay in our distributions to cities, counties, and districts.  To remedy this, the Department is taking extraordinary action by making this supplemental distribution of local sales and use taxes that had been collected through November 30, 2017 but not distributed, as would be our normal practice, during the regularly scheduled distribution in early December.

        You will receive a supplemental distribution if the Department processed sales and use tax returns for your jurisdiction between December 1, 2017 and December 11, 2017 which resulted in a positive balance in your distribution fund.

        The additional distribution will be deposited electronically into your bank account or mailed to the address where we normally send your distributions. Please note that monthly distribution reports for this supplemental distribution will not be available on our portal until early January, when the Department performs the regularly scheduled December distribution.  At that time, the monthly distribution reports will show the total of both the supplemental distribution amounts and the regularly scheduled distribution amounts. 

Sincerely,

Joel Allison, Deputy Director
Taxation Division