Missouri News: New Licensing Requirements for Pharmacies and Drug Distributors

Topics: Pharmacy licenses

Published in the May 2009 Missouri Board of Pharmacy Newsletter

Beginning January 1, 2009, Missouri law requires that any business entity that engages in retail sales or pays taxable wages to employees must provide a “no tax due letter” from the Missouri Department of Revenue to be issued a new or renewal license. Section 114.083.4, RSMo. A “no tax due letter” may not be required if the business does not conduct retail sales or pay taxable wages.

To verify compliance, all new and renewal applicants must file a Business Entity Sales Tax Compliance Form with the Board with their license application, along with a “no tax due letter” from the Department of Revenue, if applicable. A “no tax due letter” may be obtained electronically from the Department of Revenue at http://dor.mo.gov/tax/business/sales/notaxdue/index.htm, or by e-mailing taxclearance@dor.mo.gov, or calling 573/751-9268. The Business Entity Sales Tax Compliance Form is available on the Board’s Web site at http://pr.mo.gov/pharmacists-forms.asp.

All pharmacies and drug distributors are encouraged to verify their tax status with the Department of Revenue prior to renewal. Additional information may be found at http://dor.mo.gov/tax/business/sales/notaxdue/index.htm.