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When a Nonresident Entertainer is paid more than $300 by the University for a performance, 2% of their compensation must be withheld from the gross payment amount. A MO-2ENT form is completed each quarter that a payment is made to a Nonresident Entertainer and sent to the Missouri Department of Revenue.
State law dictates what is defined as an entertainer for the purposes of this tax. Generally, ticket sales are an indication that the programming was primarily entertainment and not primarily educational. When the program is primarily entertainment, the 2% tax is withheld from the entertainer/agent payment. If a performer provides both non-entertainment and entertainment, the contract with the entertainer/agent should split the compensation on a reasonable basis and submit the tax for the entertainment portion, if it exceeds $300.