Missouri 2023 Regular Session

Missouri Senate Bill SB66

Introduced
1/4/23  

Caption

Requires certain financing entities to remit motor vehicle sales tax on behalf of the purchaser

Impact

If enacted, SB66 would change how sales tax is handled during the purchase of motor vehicles, as it mandates that any financing provided must include a direct remittance of tax to the appropriate authority. This measure affects both purchasers and financing entities, ensuring that sales tax obligations are met upfront rather than relying on individual compliance post-transaction. The revisions aim to enhance revenue collection for the state while addressing the issues of tax noncompliance that have historically plagued motor vehicle purchases.

Summary

Senate Bill 66 aims to amend the existing sales tax regulations on motor vehicles, trailers, boats, and outboard motors in Missouri. The bill seeks to impose a sales tax for the privilege of titling such vehicles, ensuring that sellers and purchasers comply with the sales tax obligations set forth in the Missouri sales tax law. Notably, it establishes provisions for financing entities to directly remit the sales tax on behalf of purchasers, streamlining the payment process and aiming to eliminate complications that typically arise during transactions involving motor vehicles.

Sentiment

The sentiment surrounding SB66 appears to be mixed. Supporters argue that the bill simplifies the sales tax payment process and ensures that necessary funds are remitted directly, which is vital for state revenue. Conversely, some critics express concerns about potential burdens that could arise for consumers during the vehicle purchasing process, suggesting that the additional requirement for financing entities might complicate transactions rather than simplify them. This has led to a debate about the balance between state revenue needs and consumer convenience.

Contention

A key point of contention regarding SB66 is the requirement for financing companies to collect and remit sales tax directly to the taxing authorities. There are concerns that this could lead to increased administrative burdens on financing entities and might dissuade some consumers from engaging with certain financing options. Additionally, the implications of changing tax obligations on motor vehicle dealers who traditionally handle tax collections could also introduce complexities in compliance and operational procedures within the industry.

Companion Bills

No companion bills found.

Similar Bills

MO SB23

Enacts provisions relating to commerce

MO HB415

Requires dealers to collect and remit sales tax on motor vehicle sales

MO SB720

Requires certain financing entities to remit motor vehicle sales tax on behalf of the purchaser

MO SB56

Enacts provisions relating to motor vehicles

MO SB743

Modifies provisions relating to taxation

MO SB459

Modifies provisions relating to local regulations

MO SB759

Modifies provisions relating to local sales taxes

MO SB762

Modifies provisions relating to motor vehicle registration