Missouri Revenue Department Audit Released
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Image by State Auditor Tom Schweich
JEFFERSON CITY (Feb. 8, 2013) – State Auditor Tom Schweich released the audit of the Missouri Department of Revenue-Sales and Use Tax today. State law requires the auditor to audit all state departments.
In the areas audited, the overall performance of this entity was Good.
Missouri's individual consumer use tax requirements are not well known by the general public and are difficult to enforce and administer. The audit report expresses no opinion on the economic effect of collecting the tax but notes the unworkable structure in place now.
The Department of Revenue's tax form does not include a specific line that requires state individual income taxpayers to state whether they made purchases exceeding $2,000 for which sales or use tax was not paid, and as a result, most taxpayers are not likely aware of the consumer use tax requirement.
Missouri law does not prohibit the creation, sale, purchase, installation, transfer, or possession of an automated sales suppression device (a software program commonly known as a zapper). Zapper software enables businesses to evade tax liability by altering the electronic sales records in a cash register to make it appear that fewer transactions have occurred. At least 10 other states have passed or are considering similar legislation.
To view the complete report, Citizens Summary and audit rating scale, http://www.auditor.mo.gov/Press/2013-015.pdf
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