2% Nonresident Entertainer Fees

As mandated by Section 143.183 of Missouri State Statues, Lincoln University is required to deduct 2% from all payments made to nonresident entertainers providing entertainment at Lincoln University. This 2% fee is then submitted to the Missouri Department of Revenue by Accounts Payable.

Vendors will receive a MO-2ENT Form at the time of payment as verification of the deduction. For more information, please refer to the Missouri Department of Revenue's Frequently Asked Questions on the Nonresident Entertainers web page.