HB446--MOTORVEHICLESALESTAXPAYMENTPLANS
SPONSOR: O'Donnell
Thisbilldefinestheterms"qualifiedamount"and"qualified
purchaser"andprovidesthatbeginningOctober1,2025,andending
September30,2026,theDepartmentofRevenuemayaccept
applicationstoestablishpaymentplansfromqualifiedpurchasers
topayforaqualifiedamount.TheDepartmentisencouragedto
workwiththequalifiedpurchasertoestablishanequitableplan
thatisn'toverlyburdensome,takingintoconsiderationthe
qualifiedpurchaser'sincomeandanyotherfinancialobligations.
Thebillallowsaqualifiedpurchasertoapplyforapaymentplan
onorbeforeSeptember30,2026.TheDepartmenthastoreviewall
applicationsreceivedinatimelymannerandtocontactall
qualifyingapplicantstoprovidethemwithanopportunityto
establishapaymentplanbeforeDecember31,2026.Afterentering
intoapaymentplan,thequalifiedpurchaserisrequiredtomakea
downpaymentequaltoonemonth'spaymentbeforetheDepartment
willissueanewtemporarypermit.
ThisbillauthorizestheDepartmenttoestablishprotocolssuchas
howpaymentsaretobeprocessed,howupdatedpaymentcountswill
bemadeaccessibletothequalifiedpurchaser,andwhatformsor
documentsthequalifiedpurchaserwillneedtocarryinhisorher
motorvehicleforpresentationtolawenforcementduringmotor
vehiclestopsorotherentitiesrequestingverificationofthe
paymentplanstatus.
FortheperiodbeginningOctober1,2025,andendingDecember31,
2026,thisbillgrantsdiscretionaryauthoritytotheDirectorof
theDepartmentofRevenuetoissueatemporarypermittoan
individualwhoestablishesapaymentplanwiththeDepartment.
Theprovisionsofthemotorvehiclesalestaxpaymentplanto
sunsetDecember31stoneyearaftertheeffectivedate.
BeginningJanuary1,2027,anypurchaser,asdefinedinthebill,
whofailstopaythesalestaxwithin30daysoftheexpirationof
thestatutoryperiodforthetemporarypermitortransferred
licenseplateswillbesubjecttoafineinanamountequalto1%
ofthetotalpurchasepriceofthevehicle. Thefinewillbein
additiontoallstateandlocalsalestaxunderChapter144,any
stateorlocallaw,andanypenalties,tickets,orfinesthatmay
beassessedunderChapter301oranyotherprovisionoflaw.This
fineandanyadditionalfineimposedbylocalordinancefor
delinquentpaymentofsalestaxbyapurchaserwillbeexemptfrom thetotalrevenuecapimposedandcalculatedunderSection479.359,
RSMo.
ThisbillisthesameasHB2085(2024)andsimilartoHB58andHB
1350(2023).