Missouri Form 943 is the Request for Tax Clearance that businesses submit to the Missouri Department of Revenue to prove they have no outstanding state tax debts. You use it to reinstate a dissolved corporation, close or merge a business, sell substantially all of a company’s assets, bid on large state contracts, or obtain a Vendor No Tax Due certificate. There is no fee, and the clearance letter the Department issues is valid for 60 days.1Missouri Department of Revenue. Tax Clearance FAQs
When You Need to File Form 943
The form groups the reasons for a tax clearance into three checkbox categories, and you pick the one that fits your transaction.
- Secretary of State transactions: reinstating an administratively dissolved corporation, filing articles of voluntary dissolution, withdrawal, termination, or merger. The Secretary of State will not process these filings until the Department of Revenue confirms your tax accounts are current.1Missouri Department of Revenue. Tax Clearance FAQs
- Asset sales, financial closings, Department of Economic Development applications, linked deposit programs, and bids on Office of Administration contracts exceeding $1,000,000.
- A Vendor No Tax Due certificate to obtain or renew a contract with the state of Missouri.2Missouri Department of Revenue. Request for Tax Clearance
If your reason doesn’t fit any listed category, the form provides an “Other” option where you describe the transaction.
What to Gather Before You Start
Pull your business identification numbers first. You need at least one of the following, but the Department asks for all that apply so it can match every tax account tied to your business: your Missouri Tax Identification Number (the eight-digit number issued when you registered with the Department of Revenue), your Federal Employer Identification Number, and your Missouri Secretary of State charter number.2Missouri Department of Revenue. Request for Tax Clearance
Sole proprietors should have their Social Security Number and their spouse’s Social Security Number ready. Corporations need to know whether they file consolidated Missouri corporation income tax returns, and if so, the parent corporation’s information. You’ll also need to state whether the business has Missouri employees subject to withholding and whether you pay contributions to the Division of Employment Security, including that account number if you do.
Completing Page One
Page one is what every filer completes. Start with your reason for the request by checking the appropriate box in categories one, two, or three. If you check merger under category one, fill in the merger date.
Next, select your ownership type: corporation, partnership, sole proprietorship, non-profit, or limited liability company. An LLC also needs to indicate how it is taxed — as a corporation, partnership, or sole owner. Enter your business name, any DBA name, and your mailing address, followed by all applicable identification numbers.
Answer the two employment questions: whether you have Missouri employees subject to withholding, and whether you pay into the Division of Employment Security. In the authorization section, list the name, title, phone number, address, and email of the person who should receive the clearance letter. That contact does not have to be the person who signs, though often it is.
An officer of the corporation or the owner must sign and date the form under penalties of perjury. An outside preparer or an employee who is not an officer cannot sign on behalf of the business.2Missouri Department of Revenue. Request for Tax Clearance
Completing Page Two
Page two is required only if you selected category three (Vendor No Tax Due) or the Office of Administration bid over $1,000,000 option under category two. If neither applies, skip it.
On page two, indicate whether the request relates to a bid or an existing contract, and whether you are filing as an individual or a business. Provide the name of the state agency or university involved and describe the services or items you’ll supply. You must also disclose whether you make taxable sales to Missouri customers, whether you have Missouri affiliates, and whether those affiliates make taxable sales. If affiliates exist, list each one’s FEIN and Missouri Tax Identification Number.3Missouri Department of Revenue. Missouri State Vendor Sales/Use Tax Compliance
How to Submit the Form
You can complete the request online through the Department of Revenue’s website, which is the fastest route. If you prefer to send the paper form, the Tax Clearance Unit accepts it three ways:
- Mail: Taxation Division, P.O. Box 3666, Jefferson City, MO 65105-3666
- Fax: (573) 522-1265
- Email: taxclearance@dor.mo.gov
There is no fee.1Missouri Department of Revenue. Tax Clearance FAQs On a tight deadline, fax or email will move the request into the queue faster than mail.
What Happens After You Submit
The Department of Revenue reviews your sales tax, use tax, withholding, corporation income, and corporation franchise tax accounts for delinquencies. If everything is current, it issues a clearance letter confirming there are no outstanding balances for those tax types. The letter itself does not reinstate a dissolved corporation or complete any transaction — it only certifies compliance.1Missouri Department of Revenue. Tax Clearance FAQs
For Secretary of State transactions, you do not have to hand-deliver the letter. The Department sends the required information directly to the Secretary of State’s Office, which will also accept a faxed copy as long as it falls within the 60-day validity window.2Missouri Department of Revenue. Request for Tax Clearance
If the Department finds outstanding obligations, no clearance is issued until you resolve them. That may mean filing delinquent returns, paying overdue balances, or setting up a payment arrangement. If you already know about unfiled returns or unpaid taxes, deal with those before submitting Form 943 so the request doesn’t stall.
Timing and the 60-Day Window
Because the clearance letter is only valid for 60 days, submitting too early can be as much of a problem as submitting too late. A letter that expires before your transaction closes means filing a new Form 943 and waiting for a fresh letter. Line up the request with your expected closing date, and if the transaction slips, plan on renewing the clearance rather than trying to stretch the old one.2Missouri Department of Revenue. Request for Tax Clearance
Common Reasons Requests Get Delayed
Missing identification numbers on page one are the most frequent cause of delay. If you list only your FEIN and leave the Missouri Tax ID blank, the Department may not be able to match all of your accounts, and processing stalls. Fill in every number that applies.
Forgetting to attach page two when your reason requires it is another routine problem. Vendor No Tax Due requests and Office of Administration bids above $1,000,000 both need the second page, and the Department will come back to you for it if it isn’t there. Requests submitted without an officer or owner signature are returned as well.2Missouri Department of Revenue. Request for Tax Clearance
Form 943 vs. a No Tax Due Certificate
These two documents get confused often enough to be worth separating. A tax clearance letter obtained through Form 943 is the broader document, covering multiple tax types and used for Secretary of State filings, asset sales, and large contract bids. A Certificate of No Tax Due is narrower — it focuses on sales and use tax compliance and is typically what a city or county wants to see when you obtain or renew a local business license.
The Department of Revenue runs a separate online system for No Tax Due certificates, which can issue instantly to tax-compliant businesses. Businesses that don’t make retail sales generally are not required to present a No Tax Due certificate for local licensing. If you aren’t sure which document your situation calls for, ask the entity that requested it: a Secretary of State reinstatement needs a Form 943 tax clearance, while a city business license renewal typically needs a No Tax Due certificate.