Missouri · Sales tax closure

Close a Missouri sales tax license.

Missouri uses the same Form 5633 for sales tax that it uses for payroll, and it states the awkward part plainly: you must file a final return even if you have no taxes to report. A period with nothing in it is still a period the state expects to hear about.

Who you are dealing with

Missouri Department of Revenue

Handles:
Sales and use tax location, and employer withholding on the same form
System:
MyTax Missouri
Form:
Form 5633, Final Report, selecting the tax types being closed and the reason: Out of Business, Sold, No Employees, or Other. It asks for the physical address of the location you are closing

Agency source

State fee. $0. Missouri does not charge to close a sales and use tax location. Tax already owed survives the closure.

When you have to close

The form asks you to pick a reason, and the options are Out of Business, Sold, No Employees, or Other. They are not interchangeable. Sold in particular changes what the state expects next, and a seller who ticks Out of Business has described the wrong event.

Final returns come first

File the final return even if there is no tax to report. Missouri states this directly, and it is the step most often skipped by a business that stopped selling before it got round to the paperwork. The zero return is what lets the closure land cleanly.

How long it takes

Missouri does not publish a turnaround. Form 5633 is a paper submission to the Taxation Division, so there is no instant confirmation and no on-screen record unless you keep your own copy.

What we do

We confirm which accounts are open, file the final returns if they are still outstanding, submit the cancellation to each agency, and follow up until both are confirmed closed. You get the written confirmations. One flat price, and the state charges nothing to close.

What makes Missouri harder than average

  • A nil return is still required. Missouri says you must file a final return even if you have no taxes to report. Assuming there is nothing to file because nothing was sold is the most common reason a Missouri closure does not stick.
  • The form is per location, not per business. Form 5633 asks for the physical business address of the location you are closing. A multi-site business closing one shop is doing something different from one closing entirely, and the form wants to know which.
  • One form, two tax types, separate ticks. Form 5633 covers sales and use tax and employer withholding, and you select which are closing. Both can go at once and either can be left open by accident.
  • It is paper to a PO Box. The form goes to the Taxation Division in Jefferson City, so there is no instant acknowledgement. Keep a copy, because it is the only evidence you will have until the state acts.
  • The unemployment account is somewhere else entirely. That sits with the Division of Employment Security in UInteract under Request to Close Account, and Form 5633 does not reach it.

Questions and answers

I had no sales in my last period. Do I still file?

Yes. Missouri states that you must file a final return even if you have no taxes to report. That nil return is what allows the closure to be processed.

What reasons can I give on Form 5633?

Out of Business, Sold, No Employees, or Other. Pick the one that describes what actually happened, because they lead to different expectations. A sale is not the same event as going out of business.

Can one form close my sales and payroll accounts?

Form 5633 covers sales and use tax and employer withholding, and you tick which are closing. It does not touch unemployment, which is closed with the Division of Employment Security in UInteract.

I am closing one location only.

The form asks for the physical address of the location being closed, so say which. Closing a location and closing the account are different outcomes and the address is how Missouri tells them apart.

What do you need from me to start?

The legal name and Missouri Tax ID, the physical address of the location closing, the reason, which tax types you hold, the closing date, and the figures for the final period even if they are zero.

Agency details verified 2026-08-03