To close a Missouri sales tax account, file the required final sales tax return, pay any tax due, and notify the Missouri Department of Revenue that the account is closing. The Department’s Form 5633, Final Report, is used to report a business or sales and use tax location closure. The exact position here depends on your own facts, so it is worth confirming with the state directly or talking to us about your situation. The right steps depend on whether you are ending the business, stopping taxable sales, or closing only one location.
Missouri’s remote-seller rules are among the newest in the country: Missouri was the last state to adopt economic nexus. Missouri is also a home-rule state, where local jurisdictions administer their own taxes. Those features can make it especially important to check that your state account, locations, returns, and any local obligations are handled correctly. Sales Tax Compliance USA is a people-staffed, done-for-you service for ecommerce and cross-border sellers; we can review your circumstances and help manage the deregistration process.
When should you close your Missouri sales tax account?
Consider closing your account when you have permanently stopped the activity that required the registration, sold or dissolved the business, or otherwise no longer need the account. Do not close it just because sales have temporarily slowed or because you have stopped selling through one channel. If you still make taxable sales or have another Missouri registration obligation, you may need to keep the relevant account active.
Missouri’s remote-seller rules are relatively unfamiliar to many businesses because the state adopted economic nexus later than every other state. Whether you still have a Missouri registration obligation depends on your current sales activity and circumstances. Check the current requirements with the Missouri Department of Revenue before closing; if the answer is unclear, we can review your situation with you.
What form closes a Missouri sales tax license?
Use Missouri Form 5633, Final Report, to report that your business or sales and use tax location has closed. The form asks for the business name, owner, Missouri Tax I.D. number, closure date, reason for closing, and tax type being closed. It also has a section for closing only one sales and use tax location.
This one varies by seller and by state, and it is the kind of detail we check for clients as part of the service — get in touch and we will confirm where you stand. The Department’s sales and use tax maintenance instructions also say you can request a location closure by contacting the Department. Choose the form and method that fit your change, and confirm any uncertainty with the Department rather than assuming that closing a location closes the entire account.
File your final Missouri sales tax returns
Missouri requires a final sales tax return when you sell or discontinue the business. The Department’s sales tax return instructions say the final return is due within 15 days of the sale or closing. Mark the return as final, enter the closure date and reason, report the activity for the final period, and pay any tax due.
Form 5633 does not replace the final return. The form itself says a final return must be filed even if there is no tax to report. File all required returns and payments for active accounts, including any other Missouri tax types you are closing. Keep copies of the final return, payment confirmation, and closure submission for your records.
Do you need to file after sales stop?
Stopping sales does not by itself cancel your filing obligation. Missouri says a sales or use tax return must be filed for the reporting period even when there is no tax to report. Continue filing required returns until the Department has closed the account or otherwise confirms that returns are no longer required.
If you have stopped selling but have not completed the closure process, do not simply leave returns unfiled. Submit the required zero returns and contact the Missouri Department of Revenue about the account’s status. The exact final reporting period depends on your account and filing schedule, so check MyTax Missouri or confirm directly with the Department.
How to close one Missouri sales tax location
If the business will continue operating but one Missouri location is closing, report the location closure rather than closing the whole sales tax account. Form 5633 includes a section specifically for closing one sales and use tax location. Rather than give you a figure that may not apply to you, we would check this against the state’s current guidance for your specific setup — ask us and we will tell you exactly where you stand.
The Department’s sales and use tax instructions say you can also enter “Closed” and the date the location closed in the gross receipts area of your return. Missouri requires tax to be calculated for each business location on the return, so make sure the final reporting for that location is handled correctly. If you are unsure whether the location should be removed from the account or whether other registrations are affected, ask the Department or have a compliance professional review the change.
Close tax accounts when selling or dissolving a business
A sale or dissolution can affect more than sales tax. Missouri’s business-account instructions say to file final returns and payments for all active accounts before closing the account. Form 5633 lets you select the tax types being closed, including sales and use tax and employer withholding tax. Review each active Missouri tax account separately rather than assuming one closure request ends every obligation.
If you sold the business, identify the actual date and scope of the transfer and file the required final sales tax return. A buyer’s registration does not, by itself, establish that the seller’s account has been closed. Ownership changes can also require a new account or a different registration, depending on the structure of the change. Contact the Department to confirm what applies to your transaction and keep evidence of the closure request and final filings.
Where to send Form 5633 and how long closure takes
Mail Form 5633 to the Taxation Division, P.O. Box 3300, Jefferson City, MO 65105-3300. Box 3300, Jefferson City, MO 65105-3300. Box 3300, Jefferson City, MO 65105-3300. Box 3300, Jefferson City, MO 65105-3300. Box 3300, Jefferson City, MO 65105-3300. The form is titled “Final Report” and is used to report a change in business status or a sales and use tax location. Check the current form and Department instructions before mailing in case the address or submission options have changed.
Processing can depend on the account and whether required returns, payments, or information are outstanding. Check the account in MyTax Missouri or contact the Department to confirm that the closure has been recorded; do not assume the account is closed simply because you sent the form.
Does closing sales tax close other Missouri tax accounts?
Not necessarily. Form 5633 asks you to select the tax types being closed, and Missouri’s business-account instructions require final returns and payments for all active accounts. That means you should identify each account you intend to close, such as sales and use tax or employer withholding, and confirm its status separately.
A sales tax closure should not be treated as confirmation that other Missouri tax accounts, permits, or obligations have ended. Ask the Department which registrations remain active after your specific change.
Get help with Missouri sales tax deregistration
Missouri deregistration can involve a final return, a closure report, location-level changes, and other active tax accounts. This can be more involved for ecommerce and cross-border sellers that have registered because of remote sales, sell through multiple channels, or operate in a state where local jurisdictions administer their own taxes.
Sales Tax Compliance USA is a done-for-you service staffed by people, not a software product. We can review your Missouri registrations and filing history, help identify the closure steps that fit your circumstances, and assist with final filings and account-change paperwork. The exact position depends on your business; you can also confirm it directly with the Missouri Department of Revenue.
Not sure how this applies to your business? We handle US sales tax registration, filing and remittance for ecommerce sellers as a fully managed service, for one fee. Book a free consultation and we will review your own position with you.
Missouri sales tax account closure: which action fits the change?
| Your situation | Missouri action to consider |
|---|---|
| The business is sold or permanently discontinued | File the required final sales tax return, pay amounts due, and submit Form 5633 to report the business closure. |
| The business continues, but one sales and use tax location closes | Report the location closure using the location section of Form 5633 or Form 126; the Department also describes marking the location closed on the return. |
| Sales have stopped, but the account is still active | Continue required returns, including returns with no tax to report, until the Department confirms the account no longer requires filing. |
| Other Missouri tax accounts are also ending | Identify each tax type being closed, file its required final return and payment, and confirm each account’s status separately. |
| The business ownership or structure changes | Contact the Department to determine whether the existing account can be changed or a new Missouri Tax I.D. number and registration are needed. |
Frequently asked questions
How do I close a Missouri sales tax account?
File the required final sales tax return, pay any tax due, and submit Form 5633, Final Report, to the Missouri Department of Revenue. Confirm the account’s status through MyTax Missouri or with the Department, because sending a closure form does not itself confirm that the account has been closed.
What form do I use to close a Missouri sales tax license?
Use Form 5633, Final Report, to report a business or sales and use tax location closure. Form 126, Registration or Exemption Change Request, can also be used for a location closure or other registration change. The appropriate form depends on whether you are closing the whole business account or only a location.
Do I need to file a final Missouri sales tax return?
Yes. Missouri’s sales tax return instructions require a final return when you sell or discontinue the business, and state that it is due within 15 days of the sale or closing. Form 5633 also says a final return is required even if there is no tax to report.
How do I close a Missouri business tax account?
File final returns and payments for all active Missouri tax accounts, then contact the Department or submit the appropriate registration-change paperwork. The Department says businesses can contact its business tax registration team by email at businesstaxregister@dor.mo.gov or by phone at 573-751-5860 to close an account. Confirm which tax types are being closed and verify the account status afterward.
Can I close just one Missouri sales tax location?
Yes. Form 5633 has a section for closing only one sales and use tax location, and Form 126 can also report a location closure. The Department also says to enter “Closed” and the closure date in the gross receipts area of the return; make sure the rest of the account remains correctly reported.
Where do I send Missouri Form 5633?
Mail it to Missouri Department of Revenue, Taxation Division, P.O. Box 3300, Jefferson City, MO 65105-3300. Check the current Form 5633 before sending it to confirm the mailing instructions.
Do I still need to file returns after I stop making sales?
You may still need to file while the account remains active. Missouri requires a sales or use tax return for the reporting period even when no tax is due, so continue required returns until the Department confirms that filing is no longer required.
How do I close a Missouri sales tax account if I sold my business?
File the final sales tax return and payment for the sale or closure, then submit Form 5633 and identify the closure reason as a sale. Missouri’s return instructions say the final return is due within 15 days of the sale or closing. Confirm with the Department whether other active tax accounts or ownership-related registrations also need action.
How we handle this for you
Because Missouri is a home-rule state, local jurisdictions there can administer and audit their own tax separately from the state, which is where doing this yourself usually stops being viable. We are a managed service: our team registers you with the Missouri Department of Revenue, prepares and files your returns, and keeps you compliant period after period. You get one point of contact and one invoice — you do not get another dashboard to learn.
See our sales tax compliance services, check where you have obligations with the nexus calculator, or talk to us about Missouri.
Official sources
- https://dor.mo.gov/forms/5633.pdf
- https://dor.mo.gov/forms/126.pdf
- https://dor.mo.gov/taxation/business/registration/small-business/maintain/sales-use.html
- https://dor.mo.gov/taxation/business/registration/small-business/maintain/registration-information.html
- https://dor.mo.gov/taxation/business/tax-types/sales-use/
- https://dor.mo.gov/faq/taxation/business/sales-tax-filing.html
Reviewed by Paul le Roux, CA(SA). Sales Tax Compliance USA handles US sales tax registration, filing and remittance for cross-border and domestic ecommerce sellers as a fully managed service.
This page is general information for educational purposes and does not constitute legal or tax advice. Sales tax rules change and depend on your specific facts. Consult a qualified tax professional about your own position.
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