University of Missouri System

Office of the Controller

Accounting Services

Tax Issues

• Annual Financial Reports
• Calendars
• Forms
• Tax Issues
  • Federal Tax Exempt Status Letter (PDF 3.6 MB)
  • Employer Identification Notification Letter (PDF 137 KB)
  • State Sales Tax
  • State of Missouri Sales Tax Exemption Letter
  • Non-Missouri Sales Tax Information
  • Unrelated Business Income Tax Frequently Asked Questions (DOC 28 KB)
  • Missouri Non-Resident 2% Entertainer Tax
    • MO-ENT Procedures (DOC 125 KB)
    • MO-ENT FAQs (DOC 31 KB)
  • 1099 Definitions (DOC 67 KB)
  • 1099 Treatment of Commonly Used University Terms (DOC 34 KB)
  • 1099 Misc - Limited Liability Companies (LLC), Corporations, Attorneys (DOC 27 KB)
  • Independent Contractor/Employees
    • Overview
    • Tax Information
    • Determining Classification
    • Useful Links