12 CSR 10-2.226 - Withholding of Tax by Nonresident Professional Entertainers
(1)
Nonresident Professional Entertainers Defined.
(A) Nonresident professional entertainer
means a corporation registered outside this state, or a person who is not a
resident of Missouri as defined by section
143.101, RSMo, who, for
compensation paid to an individual or other entity, performs any vocal,
instrumental, musical, comedy, dramatic, dance, or other performance in
Missouri before a live audience. Nonresident professional entertainer also
includes any person traveling with the entertainer and performing services on
behalf of the nonresident entertainer. For purposes of this definition, a
"performance" does not include a presentation for educational purposes for
which no admission fee, cover charge, purchase minimum, or other fee for
admission is charged.
(2)
Personal Service Income of Nonresident Professional Entertainers Defined.
(A) All nonresident professional entertainers
shall be subject to withholding on that portion of their personal service
income allocable to Missouri.
(B)
Personal service income shall include the total compensation received during
the calendar year for entertainment performed in Missouri.
(3) Any nonresident entertainer outside of
Missouri that does not comply with section 143.183.2., RSMo, shall be
considered transient employers as defined in section
285.230, RSMo, and shall be
required to file a financial assurance instrument pursuant to section
285.230, RSMo, and
12 CSR
10-2.017.
(4) Withholding and Reporting Obligations.
(A) Any individual or entity who pays annual
compensation in excess of three hundred dollars ($300) to a nonresident
professional entertainer(s) is required to withhold Missouri income taxes, as a
prepayment of tax, an amount equal to two percent (2%) of the total
compensation paid to the nonresident entertainer for entertainment performed in
Missouri, as set forth in sections
143.183 and
285.230, RSMo. This requirement
does not apply if the person making the payment is exempt from taxation under
26 U.S.C. Section
501(c)(3), as amended, and
that pays an amount to the nonresident entertainer for the entertainer's
appearance but receives no benefit from the entertainer's appearance other than
the entertainer's performance.
(B)
Every individual or entity required to deduct and withhold tax from a
nonresident entertainer, shall, for each calendar quarter, on or before the
last day of the month following the close of such calendar quarter, file Form
MO-1ENT, Income Tax Payments for Nonresident Entertainers, with copies of Form
MO-2ENT, Statement of Income Tax Payments for Nonresident Entertainers attached
and pay the taxes withheld to the Director of Revenue as set forth in sections
143.183 and
285.230,
RSMo.
(5) The Department
of Revenue forms mentioned in this rule can be found at
www.dor.mo.gov or at the Harry S
Truman State Office Building, 301 W. High Street, Jefferson City, MO
65105.
Notes
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