Missouri License and Tax Requirements for Small Business

License/ Tax

Sole Proprietor Partnership Limited Liability Company Corporations
Register Company name, Fictitious name form Yes, unless using business owner’s full name Required Required Required
Sales and Use Tax #Form 2643 Yes, if retail or wholesale business.  No, if service business Yes, if retail or wholesale business.  No, if service business Yes, if retail or wholesale business.  No, if service business Yes, if retail or wholesale business.  No, if service business
Federal I.D. # or Employer I.D. #Form SS-4 Yes, if employees or you deal in alcohol, firearms, tobacco.  No, if no employees Required Required Required
Withholding Tax # Yes, if you employ anyone.  No, if proprietor Yes, if you employ anyone.  No, if partner Same as partnership. Yes, everyone is considered an employee of the corporation
Social Security Tax Yes, if you employ anyone Yes, if you employ anyone Yes, if you employ anyone Yes, if you employ anyone
Unemployment Insurance # Yes, if one or more employees Yes, if one or more employees Yes, if one or more employees Yes, if one or more employees
Immigration Law Form I-9 Yes, employees hired after Nov. 6, 1986 Yes, employees hired after Nov. 6, 1986 Yes, employees hired after Nov. 6, 1986 Yes, employees hired after Nov. 6, 1986
Worker Compensation (through private insurance company) Construction is with one employee, others five or more Construction is with one employee, others five or more Construction is with one employee, others five or more Construction is with one employee, others five or more
Business Property Tax (call local Assessor) Yes, if included in business assets Yes, if included in business assets Yes, if included in business assets Yes, if listed in business assets
Articles of Incorporation No No State Law Requirements for L.L.C. organization Yes
Local Business License Yes, from local municipality or unincorporated co. Yes, from local municipality or unincorporated co. Yes, from local municipality or unincorporated co. Yes, from local municipality or unincorporated co.