How to Complete and Submit Missouri Form 2643: Bond, Filing, and Approval

Missouri Form 2643, the state’s Tax Registration Application, is the single form you file with the Department of Revenue to open accounts for sales tax, vendor’s or consumer’s use tax, employer withholding, corporate income tax, and related fees. You can file it online at mytax.mo.gov, which processes in about two to three business days, or mail the paper version to Jefferson City. There’s no fee to apply or to obtain a retail sales license.¹

What to Have In Front of You Before You Start

Missing information is the most common reason registrations stall. Pull these together first:

Your Federal Employer Identification Number (FEIN). If you don’t have one, get it from the IRS at irs.gov or by calling 1-800-829-4933 before you start Form 2643.²
Social Security number, date of birth, and home address for every owner, officer, partner, or LLC member you’ll list.³
Your Missouri charter number or certificate of authority number from the Secretary of State, if you’re a corporation or LLC. Most corporations and LLCs must obtain this before operating in Missouri, and the Department of Revenue won’t process your registration without it.²
The physical street address where the business operates (no P.O. Box), your mailing address, and the address where you keep tax records.
Your business start date — the exact date you began or will begin taxable activity in Missouri. It sets your first filing period.

Which Tax Accounts to Check

Form 2643 opens more than one account. Check every box that fits your operation, because omitting one now means amending the registration later, and checking one you don’t need creates filing obligations for an account you’ll never use.

Sales tax if you sell tangible personal property or taxable services at retail in Missouri.⁴
Vendor’s use tax if you’re an out-of-state seller shipping to Missouri buyers and your gross receipts from taxable sales into the state exceed $100,000 in a twelve-month period.⁵
Consumer’s use tax if you buy taxable goods from out-of-state sellers who don’t collect Missouri tax and your untaxed purchases exceed $2,000 in a calendar year.²
Employer withholding if you maintain an office or do business in Missouri and pay wages to employees.⁶
Corporate income tax if your corporation earns income from Missouri sources.⁷
Tire and lead-acid battery fees and unemployment tax, if applicable.⁸

One boundary worth knowing: if you sell only through a marketplace facilitator like Amazon or Etsy and make no independent sales into Missouri, the facilitator handles the collection and you don’t register separately. If you also sell directly to Missouri customers off the marketplace and your combined gross receipts top $100,000, you do need your own registration for those direct sales.⁵

Filling In Business Identity and Ownership

Enter your legal business name exactly as it appears on IRS records and, where applicable, on your Secretary of State filing. A mismatch delays processing. If you operate publicly under a different name, list that as your “Doing Business As” name.

Select the ownership type that matches your entity: sole proprietor, partnership, limited partnership, limited liability partnership, LLC, Missouri corporation, non-Missouri corporation, government entity, or trust.² Corporations and LLCs enter their charter number or certificate of authority number in the space provided.

For every owner, officer, partner, or LLC member, you’ll list full legal name, SSN, date of birth, home address, and ownership percentage. This section identifies who is personally accountable for the business’s tax obligations. Check SSNs digit by digit. A transposition here triggers identity-verification holds that can add weeks.

The Sales and Use Tax Bond

Missouri law lets the Department require a surety bond, cash bond, irrevocable letter of credit, or certificate of deposit from applicants registering for a retail sales tax or vendor’s use tax license.⁹ Not every applicant is asked for one — the Department decides based on the business’s risk profile.¹⁰ Itinerant and temporary businesses must always post one before selling at retail.

How the Amount Is Set

For a new applicant, the Department estimates the bond based on the nature of the business. If your operation is substantially similar to a previous owner’s business at the same location, the Department may use that prior history.¹¹ For an existing licensee behind on filings or payments, the statute caps the bond at two times the average monthly tax liability over the previous twelve months.⁹

If the calculated bond for a new business is under $500, you can post a minimum bond of $25. If it’s $500 or more, you post the full amount rounded to the nearest $10.¹²

Getting Released From the Bond

The bond isn’t permanent. After one year of satisfactory compliance from the initial bonding date — every return filed on time, every balance paid — the director of revenue must release you from the requirement.⁹ One missed or late filing resets the clock. Cash bonds are refunded once the requirement is lifted.

Filing Online or by Mail

Online Through MyTax Missouri

Go to mytax.mo.gov and select the option to register a new business. The portal walks through each section, accepts electronic signatures, and gives you a confirmation number on screen when you finish. Save it. Processing runs about two to three business days.⁸ If you already have an active account and just need to add a new tax type, you can do that through the same portal without filing a fresh Form 2643.

By Mail

Download Form 2643 from dor.mo.gov, complete it, and have an authorized owner or officer sign with a wet signature. Send the form and any bond documents to:

Missouri Department of Revenue
P.O. Box 357
Jefferson City, MO 65105-0357²

Mailed applications take considerably longer because of manual data entry and verification. Put everything in one envelope. If the Department has to write back for missing pages or bond paperwork, that adds weeks.

After You’re Approved

Once your application is processed, the Department mails a welcome letter to the address on the form. It contains your Missouri Tax Identification Number and your filing frequency (monthly, quarterly, or annually) for each account.

If you registered for sales tax, the Department issues a retail sales license at no cost. Missouri law requires you to display it prominently at your place of business. It stays valid until the director revokes it or you surrender it when you stop making sales.¹ Every retail location needs its own license.

Keep your tax records for at least three years from the date you file each return: financial statements, federal and state returns, books of account, invoices, receipts, cash register tapes, contracts, and purchase orders.¹³ If you fail to file a required return, the Department can request records for those unfiled periods with no time limit.

Changing or Closing Your Registration

To update your business name, address, or list of officers, partners, or members, file a Registration Change Request (Form 126).¹⁴ For name and address changes, you can also email businesstaxregister@dor.mo.gov or call 573-751-5860.

When you stop doing business, don’t just stop filing. That creates delinquencies. File your final return and make your final payment for every active account, then contact the Department to formally close the accounts by emailing businesstaxregister@dor.mo.gov or calling 573-751-5860. Confirm your mailing address at the same time so any final correspondence reaches you.¹⁴

1
Missouri Revisor of Statutes. Missouri Code 144.083 – Retail Sales License
2
Missouri Department of Revenue. Missouri Tax Registration Application
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Missouri Department of Revenue. Missouri Tax Registration Application (Form 2643)
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Missouri Revisor of Statutes. Missouri Code 144.020 – Rate of Tax, Tickets, Notice of Sales Tax
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Missouri Department of Revenue. Remote Seller and Marketplace Facilitator FAQs
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Missouri Revisor of Statutes. Missouri Code 143.191 – Employer to Withhold Tax From Wages
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Missouri Department of Revenue. Corporation Income Tax
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Missouri Department of Revenue. Register Business
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Missouri Revisor of Statutes. Missouri Code 144.087 – Retail Sales Licensee, Bond Given, When
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Missouri Department of Revenue. Sales and Use Tax and Transient Employer Bond Information
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Secretary of State. 12 CSR 10-104.020 Sales and Use Tax Bonds
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Legal Information Institute. 12 CSR 10-104.020 – Sales and Use Tax Bonds
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Missouri Department of Revenue. 12 CSR 10-101.800 Record Keeping and Record Retention
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Missouri Department of Revenue. Maintain Registration Information