Beginning January 1, 2009, the Missouri Department of Revenue has a new tool to collect delinquent taxes owed by businesses. Some businesses are now required to obtain a certificate that confirms they have no withholding or sales taxes due prior to the issuance or renewal of any city or county occupation license or any state license required for conducting any business where goods are sold at retail. This requirement does not apply to businesses that do not make sales at retail. Delinquent businesses that do not respond or comply can have their sales tax license revoked.

In an effort to make this new requirement as simple and as paperless as possible, the Department of Revenue has developed an on-line system that allows political subdivisions and state agencies to quickly determine if a business has no tax due. The system will also allow a business to enter an assigned PIN number and instantly determine whether it is in compliance. If so, the business can print a statement to provide to the political subdivision or state agency when renewing its licenses.