What are my payment options for sales, use, or corporate tax audit liabilities?
If you are in agreement with the determined sales/use or corporate tax liability and desire to pay the agreed-upon amount, make a check payable to the Missouri Department of Revenue and mail the check to the address indicated on your audit related correspondence. Depending on the type and amount of your check payment, your payment may be converted to an electronic image for deposit purposes. You also have the option to pay the audit with an electronic funds transfer. Contact your auditor for details. If you agree with the determined sales/use tax audit liability, but are unable to pay, you may request an installment agreement. However, such an agreement is administered by the Taxation Division, Collections and Tax Assistance. An audit associated with an installment agreement will need to be assessed prior to Collections and Tax Assistance, administering the agreement. Once the assessment notice is issued, you should contact the Taxation Division, Collections and Tax Assistance, via the
