The Department of Revenue (“DOR”) is statutorily responsible for collecting sales taxes imposed by transportation development districts (“TDDs”) (See § 238.235.3 RSMo.) and community improvement districts (“CIDs”) (See § 67.1545.4 RSMo.). However, according to DOR’s website and Local Government Tax Guide, TDDs and CIDs are responsible for notifying DOR if new businesses move into the boundaries of the TDD or CID. It appears that only after DOR receives this notification will the Department begin collecting TDD or CID sales taxes from these new businesses. Therefore, if new businesses have moved into your TDDs or CIDs, but DOR has not been notified, DOR may not be collecting the TDD or CID sales tax from such businesses. Notification to DOR of new businesses should include the names, addresses, and Missouri sales tax identification numbers of each of the businesses. DOR also states that it is the responsibility of the TDD or CID to notify new businesses of the existence of the sales tax. Please refer to our website and DOR’s Local Government Tax Guide for a list of all documentation required to be submitted to DOR when a TDD or CID sales tax is first imposed.