| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.446 |
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| 3 | 3 | | 103RDGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVEO'DONNELL. |
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| 5 | 5 | | 0795H.01I DANARADEMANMILLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Torepealsections144.070and301.140,RSMo,andtoenactinlieuthereoftwonewsections |
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| 8 | 8 | | relatingtomotorvehiclesalestaxpaymentplans,withapenaltyprovision. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Sections144.070and301.140,RSMo,arerepealedandtwonewsections |
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| 11 | 11 | | 2enactedinlieuthereof,tobeknownassections144.070and301.140,toreadasfollows: |
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| 12 | 12 | | 144.070.1.Atthetimetheownerofanyneworusedmotorvehicle,trailer,boat,or |
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| 13 | 13 | | 2outboardmotorwhichwasacquiredinatransactionsubjecttosalestaxundertheMissouri |
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| 14 | 14 | | 3salestaxlawmakesapplicationtothedirectorofrevenueforanofficialcertificateoftitleand |
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| 15 | 15 | | 4theregistrationofthemotorvehicle,trailer,boat,oroutboardmotorasotherwiseprovidedby |
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| 16 | 16 | | 5law,theownershallpresenttothedirectorofrevenueevidencesatisfactorytothedirectorof |
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| 17 | 17 | | 6revenueshowingthepurchasepriceexclusiveofanychargeincidenttotheextensionofcredit |
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| 18 | 18 | | 7paidbyorchargedtotheapplicantintheacquisitionofthemotorvehicle,trailer,boat,or |
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| 19 | 19 | | 8outboardmotor,orthatnosalestaxwasincurredinitsacquisition,andifsalestaxwas |
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| 20 | 20 | | 9incurredinitsacquisition,theapplicantshallpayorcausetobepaidtothedirectorofrevenue |
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| 21 | 21 | | 10thesalestaxprovidedbytheMissourisalestaxlawinadditiontotheregistrationfeesnowor |
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| 22 | 22 | | 11hereafterrequiredaccordingtolaw,andthedirectorofrevenueshallnotissueacertificateof |
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| 23 | 23 | | 12titleforanyneworusedmotorvehicle,trailer,boat,oroutboardmotorsubjecttosalestaxas |
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| 24 | 24 | | 13providedintheMissourisalestaxlawuntilthetaxleviedforthesaleofthesameunder |
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| 25 | 25 | | 14sections144.010to144.510hasbeenpaidasprovidedinthissectionorisregisteredunder |
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| 26 | 26 | | 15theprovisionsofsubsection5ofthissection. |
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| 27 | 27 | | 16 2.Asusedinsubsection1ofthissection,theterm"purchaseprice"shallmeanthe |
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| 28 | 28 | | 17totalamountofthecontractpriceagreeduponbetweenthesellerandtheapplicantinthe |
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| 29 | 29 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 30 | 30 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18acquisitionofthemotorvehicle,trailer,boat,oroutboardmotor,regardlessofthemediumof |
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| 31 | 31 | | 19paymenttherefor. |
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| 32 | 32 | | 20 3.Intheeventthatthepurchasepriceisunknownorundisclosed,orthattheevidence |
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| 33 | 33 | | 21thereofisnotsatisfactorytothedirectorofrevenue,thesameshallbefixedbyappraisement |
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| 34 | 34 | | 22bythedirector. |
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| 35 | 35 | | 23 4.Thedirectorofthedepartmentofrevenueshallendorseupontheofficialcertificate |
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| 36 | 36 | | 24oftitleissuedbythedirectoruponsuchapplicationanentryshowingthatsuchsalestaxhas |
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| 37 | 37 | | 25beenpaidorthatthemotorvehicle,trailer,boat,oroutboardmotorrepresentedbysuch |
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| 38 | 38 | | 26certificateisexemptfromsalestaxandstatethegroundforsuchexemption. |
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| 39 | 39 | | 27 5.Anyperson,company,orcorporationengagedinthebusinessofrentingorleasing |
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| 40 | 40 | | 28motorvehicles,trailers,boats,oroutboardmotors,whicharetobeusedexclusivelyforrental |
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| 41 | 41 | | 29orleasepurposes,andnotforresale,mayapplytothedirectorofrevenueforauthorityto |
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| 42 | 42 | | 30operateasaleasingorrentalcompanyandpayanannualfeeoftwohundredfiftydollarsfor |
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| 43 | 43 | | 31suchauthority.Anycompanyapprovedbythedirectorofrevenuemaypaythetaxdueon |
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| 44 | 44 | | 32anymotorvehicle,trailer,boat,oroutboardmotorasrequiredinsection144.020atthetime |
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| 45 | 45 | | 33ofregistrationthereoforinlieuthereofmaypayasalestaxasprovidedinsections144.010, |
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| 46 | 46 | | 34144.020,144.070and144.440.Asalestaxshallbechargedtoandpaidbyaleasingcompany |
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| 47 | 47 | | 35whichdoesnotexercisetheoptionofpayinginaccordancewithsection144.020,onthe |
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| 48 | 48 | | 36amountchargedforeachrentalorleaseagreementwhilethemotorvehicle,trailer,boat,or |
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| 49 | 49 | | 37outboardmotorisdomiciledinthisstate.Anymotorvehicle,trailer,boat,oroutboardmotor |
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| 50 | 50 | | 38whichisleasedastheresultofacontractexecutedinthisstateshallbepresumedtobe |
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| 51 | 51 | | 39domiciledinthisstate. |
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| 52 | 52 | | 40 6.Everyapplicanttobearegisteredfleetownerasdescribedinsubsections6to10of |
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| 53 | 53 | | 41section301.032shallfurnishwiththeapplicationtooperateasaregisteredfleetownera |
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| 54 | 54 | | 42corporatesuretybondorirrevocableletterofcredit,asdefinedinsection400.5-102,issued |
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| 55 | 55 | | 43byanystateorfederalfinancialinstitutioninthepenalsumofonehundredthousanddollars, |
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| 56 | 56 | | 44onaformapprovedbythedepartment.Thebondorirrevocableletterofcreditshallbe |
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| 57 | 57 | | 45conditionedupontheregisteredfleetownercomplyingwiththeprovisionsofanystatutes |
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| 58 | 58 | | 46applicabletoregisteredfleetowners,andthebondshallbeanindemnityforanyloss |
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| 59 | 59 | | 47sustainedbyreasonoftheactsofthepersonbondedwhensuchactsconstitutegroundsforthe |
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| 60 | 60 | | 48suspensionorrevocationoftheregisteredfleetownerlicense.Thebondshallbeexecutedin |
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| 61 | 61 | | 49thenameofthestateofMissouriforthebenefitofallaggrievedpartiesortheirrevocable |
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| 62 | 62 | | 50letterofcreditshallnamethestateofMissouriasthebeneficiary;exceptthat,theaggregate |
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| 63 | 63 | | 51liabilityofthesuretyorfinancialinstitutiontotheaggrievedpartiesshall,innoevent,exceed |
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| 64 | 64 | | 52theamountofthebondorirrevocableletterofcredit.Theproceedsofthebondorirrevocable |
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| 65 | 65 | | 53letterofcreditshallbepaiduponreceiptbythedepartmentofafinaljudgmentfroma |
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| 66 | 66 | | HB446 2 54Missouricourtofcompetentjurisdictionagainsttheprincipalandinfavorofanaggrieved |
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| 67 | 67 | | 55party. |
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| 68 | 68 | | 56 7.Anycorporationmayhaveoneormoreofitsdivisionsseparatelyapplytothe |
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| 69 | 69 | | 57directorofrevenueforauthorizationtooperateasaleasingcompany,providedthatthe |
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| 70 | 70 | | 58corporation: |
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| 71 | 71 | | 59 (1)Hasfiledawrittenconsentwiththedirectorauthorizinganyofitsdivisionsto |
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| 72 | 72 | | 60applyforsuchauthority; |
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| 73 | 73 | | 61 (2)IsauthorizedtodobusinessinMissouri; |
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| 74 | 74 | | 62 (3)Hasagreedtotreatanysaleofamotorvehicle,trailer,boat,oroutboardmotor |
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| 75 | 75 | | 63fromoneofitsdivisionstoanotherofitsdivisionsasasaleatretail; |
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| 76 | 76 | | 64 (4)Hasregisteredunderthefictitiousnameprovisionsofsections417.200to417.230 |
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| 77 | 77 | | 65eachofitsdivisionsdoingbusinessinMissouriasaleasingcompany;and |
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| 78 | 78 | | 66 (5)Operateseachofitsdivisionsonabasisseparatefromeachofitsotherdivisions. |
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| 79 | 79 | | 67However,whenthetransferofamotorvehicle,trailer,boatoroutboardmotoroccurswithina |
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| 80 | 80 | | 68corporationwhichholdsalicensetooperateasamotorvehicleorboatdealerpursuantto |
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| 81 | 81 | | 69sections301.550to301.573theprovisionsinsubdivision(3)ofthissubsectionshallnot |
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| 82 | 82 | | 70apply. |
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| 83 | 83 | | 71 8.Iftheownerofanymotorvehicle,trailer,boat,oroutboardmotordesirestocharge |
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| 84 | 84 | | 72andcollectsalestaxasprovidedinthissection,theownershallmakeapplicationtothe |
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| 85 | 85 | | 73directorofrevenueforapermittooperateasamotorvehicle,trailer,boat,oroutboardmotor |
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| 86 | 86 | | 74leasingcompany.Thedirectorofrevenueshallpromulgaterulesandregulationsdetermining |
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| 87 | 87 | | 75thequalificationsofsuchacompany,andthemethodofcollectionandreportingofsalestax |
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| 88 | 88 | | 76chargedandcollected.Suchregulationsshallapplyonlytoownersofmotorvehicles,trailers, |
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| 89 | 89 | | 77boats,oroutboardmotors,electingtoqualifyasmotorvehicle,trailer,boat,oroutboard |
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| 90 | 90 | | 78motorleasingcompaniesundertheprovisionsofsubsection5ofthissection,andnomotor |
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| 91 | 91 | | 79vehiclerentingorleasing,trailerrentingorleasing,orboatoroutboardmotorrentingor |
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| 92 | 92 | | 80leasingcompanycancomeundersections144.010,144.020,144.070and144.440unlessall |
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| 93 | 93 | | 81motorvehicles,trailers,boats,andoutboardmotorsheldforrentingandleasingareincluded. |
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| 94 | 94 | | 82 9.Anyperson,company,orcorporationengagedinthebusinessofrentingorleasing |
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| 95 | 95 | | 83threethousandfivehundredormoremotorvehicleswhicharetobeusedexclusivelyfor |
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| 96 | 96 | | 84rentalorleasingpurposesandnotforresale,andthathasappliedtothedirectorofrevenuefor |
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| 97 | 97 | | 85authoritytooperateasaleasingcompanymayalsooperateasaregisteredfleetowneras |
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| 98 | 98 | | 86prescribedinsection301.032. |
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| 99 | 99 | | 87 10.BeginningJuly1,2010,anymotorvehicledealerlicensedundersection301.560 |
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| 100 | 100 | | 88engagedinthebusinessofsellingmotorvehiclesortrailersshallapplytothedirectorof |
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| 101 | 101 | | 89revenueforauthoritytocollectandremitthesalestaxrequiredunderthissectiononallmotor |
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| 102 | 102 | | 90vehiclessoldbythemotorvehicledealer.Amotorvehicledealerreceivingauthorityto |
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| 103 | 103 | | HB446 3 91collectandremitthetaxissubjecttoallprovisionsundersections144.010to144.525.Any |
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| 104 | 104 | | 92motorvehicledealerauthorizedtocollectandremitsalestaxesonmotorvehiclesunderthis |
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| 105 | 105 | | 93subsectionshallbeentitledtodeductandretainanamountequaltotwopercentofthemotor |
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| 106 | 106 | | 94vehiclesalestaxpursuanttosection144.140.Anyamountofthetaxcollectedunderthis |
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| 107 | 107 | | 95subsectionthatisretainedbyamotorvehicledealerpursuanttosection144.140shallnot |
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| 108 | 108 | | 96constitutestaterevenue.Innoeventshallrevenuesfromthegeneralrevenuefundorany |
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| 109 | 109 | | 97otherstatefundbeutilizedtocompensatemotorvehicledealersfortheirroleincollectingand |
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| 110 | 110 | | 98remittingsalestaxesonmotorvehicles.Intheeventthissubsectionoranyportionthereofis |
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| 111 | 111 | | 99heldtoviolateArticleIV,Section30(b)oftheMissouriConstitution,nomotorvehicledealer |
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| 112 | 112 | | 100shallbeauthorizedtocollectandremitsalestaxesonmotorvehiclesunderthissection.No |
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| 113 | 113 | | 101motorvehicledealershallseekcompensationfromthestateofMissourioritsagenciesifa |
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| 114 | 114 | | 102courtofcompetentjurisdictiondeclaresthattheretentionoftwopercentofthemotorvehicle |
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| 115 | 115 | | 103salestaxisunconstitutionalandordersthereturnofsuchrevenues. |
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| 116 | 116 | | 104 11.(1)Everymotorvehicledealerlicensedundersection301.560,assoonas |
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| 117 | 117 | | 105technologicallypossiblefollowingthedevelopmentandmaintenanceofamodernized, |
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| 118 | 118 | | 106integratedsystemforthetitlingofvehicles,issuanceandrenewalofvehicleregistrations, |
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| 119 | 119 | | 107issuanceandrenewalofdriver'slicensesandidentificationcards,andperfectionandrelease |
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| 120 | 120 | | 108ofliensandencumbrancesonvehicles,tobefundedbythemotorvehicleadministration |
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| 121 | 121 | | 109technologyfundascreatedinsection301.558,shallcollectandremitthesalestaxrequired |
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| 122 | 122 | | 110underthissectiononallmotorvehiclesthatsuchdealersells.Incollectingandremittingthis |
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| 123 | 123 | | 111salestax,motorvehicledealersshallbesubjecttoallapplicableprovisionsundersections |
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| 124 | 124 | | 112144.010to144.527. |
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| 125 | 125 | | 113 (2)Thedirectorofrevenuemaypromulgateallnecessaryrulesandregulationsforthe |
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| 126 | 126 | | 114administrationofthissubsection.Anyruleorportionofarule,asthattermisdefinedin |
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| 127 | 127 | | 115section536.010,thatiscreatedundertheauthoritydelegatedinthissubsectionshallbecome |
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| 128 | 128 | | 116effectiveonlyifitcomplieswithandissubjecttoalloftheprovisionsofchapter536and,if |
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| 129 | 129 | | 117applicable,section536.028.Thissubsectionandchapter536arenonseverableandifanyof |
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| 130 | 130 | | 118thepowersvestedwiththegeneralassemblypursuanttochapter536toreview,todelaythe |
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| 131 | 131 | | 119effectivedate,ortodisapproveandannularulearesubsequentlyheldunconstitutional,then |
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| 132 | 132 | | 120thegrantofrulemakingauthorityandanyruleproposedoradoptedafterAugust28,2023, |
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| 133 | 133 | | 121shallbeinvalidandvoid. |
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| 134 | 134 | | 122 12.(1)Asusedinthissubsection,thefollowingtermsmean: |
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| 135 | 135 | | 123 (a)"Department",thedepartmentofrevenue; |
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| 136 | 136 | | 124 (b)"Qualifiedamount",foranyqualifiedpurchaser,anamountequaltothe |
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| 137 | 137 | | 125totalstateandlocalsalestaxdueandowingonthepurchaseofamotorvehicle,plusany |
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| 138 | 138 | | 126titlepenalties,latefees,oranyotheramountsaccruedandowedtothedepartmentasa |
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| 139 | 139 | | 127resultofthefailuretoregisterandproperlytitlethemotorvehicle; |
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| 140 | 140 | | HB446 4 128 (c)"Qualifiedpurchaser",anyindividualwhoisapurchaserofamotorvehicle |
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| 141 | 141 | | 129subjecttothestatesalestaxandanyapplicablesalestaxpenaltywithapurchasedate |
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| 142 | 142 | | 130onorbeforeAugust30,2025,andatthetimeofapplicationtothedepartmenthas: |
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| 143 | 143 | | 131 a.Obtainedatemporarypermitauthorizingtheoperationofamotorvehicle |
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| 144 | 144 | | 132undersection301.140ortransferredlicenseplatestoanewlypurchasedmotorvehicle |
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| 145 | 145 | | 133underthecircumstancesspecifiedundersection301.140; |
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| 146 | 146 | | 134 b.Failedtopaytheappropriatestateandlocalsalestaximposedunderthis |
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| 147 | 147 | | 135chapteroranyotherapplicablestateorlocallaworordinance; |
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| 148 | 148 | | 136 c.Allowedthetemporarypermittoexpireafterthestatutoryperiodandsuch |
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| 149 | 149 | | 137permitiscurrentlyexpired,orfailedtoregisterthetransferredlicenseplatesinthe |
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| 150 | 150 | | 138statutoryperiodprescribedundersection301.140andsuchtransferredlicenseplates |
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| 151 | 151 | | 139arestillunregistered; |
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| 152 | 152 | | 140 d.Failedtoproperlyregisterthevehicleunderchapter301;and |
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| 153 | 153 | | 141 e.Failedtoapplyforandobtainalicenseplateunderchapter301. |
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| 154 | 154 | | 142 (2)BeginningonOctober1,2025,andendingonSeptember30,2026, |
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| 155 | 155 | | 143notwithstandinganyprovisionofthissection,section144.440,oranyotherprovisionof |
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| 156 | 156 | | 144lawtothecontrary,foraperiodnottoexceedoneyear,thedepartmentmayaccept |
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| 157 | 157 | | 145applicationstoestablishpaymentplanssubmittedbyqualifiedpurchasersofmotor |
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| 158 | 158 | | 146vehiclesinordertopaythequalifiedpurchaser'squalifiedamount,asdefinedunder |
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| 159 | 159 | | 147thissubsection,accrueduptoandafterthedateofapplication. |
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| 160 | 160 | | 148 (3)Thedepartmentisencouragedtoworkwiththequalifiedpurchaserto |
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| 161 | 161 | | 149establishanequitablepaymentplanthatisnotoverlyburdensomeandtotakeinto |
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| 162 | 162 | | 150considerationthequalifiedpurchaser'sincomeandanyotherfinancialobligations.The |
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| 163 | 163 | | 151departmentshallestablishthepaymentplanapplicationformsandprocedure,the |
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| 164 | 164 | | 152mannerinwhichthepaymentplanmaybeestablishedwiththequalifyingpurchaser, |
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| 165 | 165 | | 153andguidelinesforsubmissionofanyadditionalinformationnecessarytoestablisha |
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| 166 | 166 | | 154paymentplan,includingproofofincome,proofofpurchase,identificationdocuments, |
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| 167 | 167 | | 155orotherdocuments.Thedepartmentisencouragedtomaketheprocessuser-friendly |
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| 168 | 168 | | 156andnotoverlyburdensomeonthequalifiedpurchaser. |
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| 169 | 169 | | 157 (4)Thequalifiedpurchasershallapplyforapaymentplanonorbefore |
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| 170 | 170 | | 158September30,2026.Anyestablishedongoingpaymentplansingoodstandingmay |
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| 171 | 171 | | 159exceedthisdateuntilthedateofcompletionagreeduponbythedepartmentandthe |
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| 172 | 172 | | 160purchaser.AllapplicationsreceivedonorbeforeSeptember30,2026,shallbereviewed |
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| 173 | 173 | | 161inatimelymannerandthedepartmentshallcontactallqualifyingapplicantstoprovide |
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| 174 | 174 | | 162anopportunitytoestablishandbeginapaymentplanbeforeDecember31,2026.New |
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| 175 | 175 | | 163paymentplanapplicationsshallnotbeacceptedbythedepartmentunderthissection |
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| 176 | 176 | | 164afterSeptember30,2026. |
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| 177 | 177 | | HB446 5 165 (5)Uponenteringintoapaymentplan,thequalifiedpurchasershallpayadown |
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| 178 | 178 | | 166paymentequaltoonemonth'spayment.Oncethepaymentisreceived,verified,and |
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| 179 | 179 | | 167deposited,thedepartmentmayissueanewninety-daytemporarypermittothequalified |
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| 180 | 180 | | 168purchaser.Onorbeforetheexpirationoftheninety-daytemporarypermit,the |
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| 181 | 181 | | 169qualifiedpurchasermayreceiveanotherninety-daytemporarypermitprovidedthatthe |
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| 182 | 182 | | 170qualifiedpurchaseriscurrentonhisorherpaymentplan,andmaycontinuetoreceive |
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| 183 | 183 | | 171additionaltemporarypermitsunderthesameconditionsuntileitherthepaymentplan |
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| 184 | 184 | | 172iscompletedandthevehicleisproperlyregisteredorthequalifiedpurchaserisno |
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| 185 | 185 | | 173longereligibleundertheprovisionsofthissubsection. |
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| 186 | 186 | | 174 (6)Paymentstowardstheestablishedpaymentplanmaybemadebymailtothe |
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| 187 | 187 | | 175departmentcentralofficeorthequalifiedpurchaser'slocallicenseoffice,inpersonata |
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| 188 | 188 | | 176locallicenseoffice,orbyanyothermethodthedepartmentestablishesbyruleorby |
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| 189 | 189 | | 177noticeonthedepartmentwebsite.Thedepartmentshallestablishbyrulehowpayments |
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| 190 | 190 | | 178aretobeprocessed,howupdatedpaymentcountswillbemadeaccessibletothe |
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| 191 | 191 | | 179qualifiedpurchaser,andwhatformsordocumentsthequalifiedpurchaserwillneedto |
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| 192 | 192 | | 180carryinhisorhermotorvehicleforpresentationtolawenforcementduringmotor |
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| 193 | 193 | | 181vehiclestopsorotherentitiesrequestingverificationofthepaymentplanstatus. |
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| 194 | 194 | | 182 (7)Thedepartmentshallissueareceiptuponcompletionofthepaymentplan |
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| 195 | 195 | | 183forthequalifiedpurchasertopresenttothelicenseofficetoregisterandlicensethe |
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| 196 | 196 | | 184motorvehicle. |
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| 197 | 197 | | 185 (8)Ifaqualifiedpurchaserviolatesorfailstomeethisorherobligationsor |
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| 198 | 198 | | 186ceasestopayonthepaymentplanestablishedwiththedepartmentbeforethequalified |
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| 199 | 199 | | 187amounthasbeenpaidinfull,thepaymentplanshallbeterminated.Thequalified |
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| 200 | 200 | | 188purchasershallbegivenfullcreditofallpriorpaymentstowardsthequalifiedamount. |
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| 201 | 201 | | 189Ifthequalifiedpurchaserhasfailedtoregisterandlegallylicensethemotorvehicle |
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| 202 | 202 | | 190afterterminationofthepaymentplanorafterthequalifiedamounthasbeenpaidin |
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| 203 | 203 | | 191full,anypenalties,tickets,orfinesthatmaybeassessedunderchapter301oranyother |
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| 204 | 204 | | 192provisionoflawshallstillapply. |
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| 205 | 205 | | 193 (9)Thedepartmentofrevenuemaypromulgateallnecessaryrulesand |
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| 206 | 206 | | 194regulationsfortheadministrationofthissubsection.Anyruleorportionofarule,as |
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| 207 | 207 | | 195thattermisdefinedinsection536.010,thatiscreatedundertheauthoritydelegatedin |
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| 208 | 208 | | 196thissubsectionshallbecomeeffectiveonlyifitcomplieswithandissubjecttoallofthe |
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| 209 | 209 | | 197provisionsofchapter536and,ifapplicable,section536.028.Thissubsectionand |
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| 210 | 210 | | 198chapter536arenonseverableandifanyofthepowersvestedwiththegeneralassembly |
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| 211 | 211 | | 199pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannul |
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| 212 | 212 | | 200arulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthority |
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| 213 | 213 | | 201andanyruleproposedoradoptedafterAugust28,2025,shallbeinvalidandvoid. |
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| 214 | 214 | | HB446 6 202 (10)Undersection23.253oftheMissourisunsetact: |
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| 215 | 215 | | 203 (a)Theprovisionsofthenewprogramauthorizedunderthissubsectionshall |
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| 216 | 216 | | 204automaticallysunsetDecemberthirty-first,oneyearaftertheeffectivedateofthis |
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| 217 | 217 | | 205subsectionunlessreauthorizedbyanactofthegeneralassembly; |
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| 218 | 218 | | 206 (b)Ifsuchprogramisreauthorized,theprogramauthorizedunderthis |
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| 219 | 219 | | 207subsectionshallautomaticallysunsetDecemberthirty-first,oneyearaftertheeffective |
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| 220 | 220 | | 208dateofthereauthorizationofthissubsection;and |
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| 221 | 221 | | 209 (c)ThissubsectionshallterminateonSeptemberfirstofthecalendaryear |
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| 222 | 222 | | 210immediatelyfollowingthecalendaryearinwhichtheprogramauthorizedunderthis |
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| 223 | 223 | | 211subsectionissunset. |
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| 224 | 224 | | 212 13.(1)BeginningJanuary1,2027,anypurchaser,asdefinedundersubdivision |
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| 225 | 225 | | 213(3)ofthissubsection,whofailstopaytheapplicablesalestaxwithinthirtydaysafterthe |
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| 226 | 226 | | 214expirationofthestatutoryperiodforthetemporarypermitortransferredlicenseplates |
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| 227 | 227 | | 215shallbesubjecttoafineinanamountequaltoonepercentofthetotalpurchasepriceof |
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| 228 | 228 | | 216thevehicle.Suchfineshallbeimposedinadditiontoallapplicablestateandlocalsales |
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| 229 | 229 | | 217taxunderthischapteroranyapplicablestateorlocallaworordinance,andany |
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| 230 | 230 | | 218penalties,tickets,orfinesthatmaybeassessedunderchapter301oranyotherprovision |
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| 231 | 231 | | 219oflaw. |
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| 232 | 232 | | 220 (2)Thefineimposedunderthissubsectionandanyadditionalfinesimposedby |
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| 233 | 233 | | 221localordinanceforthedelinquentpaymentofsalestaxbyapurchasershallbeexempt |
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| 234 | 234 | | 222fromthetotalrevenuecapimposedandcalculatedundersection479.359. |
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| 235 | 235 | | 223 (3)Forthepurposesofthissubsection,"purchaser"shallbedefinedasany |
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| 236 | 236 | | 224individualwho: |
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| 237 | 237 | | 225 (a)Purchasedamotorvehiclesubjecttothestatesalestaxandanyapplicable |
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| 238 | 238 | | 226salestaxpenalty; |
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| 239 | 239 | | 227 (b)Obtainedatemporarypermitauthorizingtheoperationofamotorvehicle |
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| 240 | 240 | | 228undersection301.140ortransferredlicenseplatestoanewlypurchasedmotorvehicle |
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| 241 | 241 | | 229underthecircumstancesspecifiedundersection301.140,butallowedthetemporary |
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| 242 | 242 | | 230permittoexpireafterthestatutoryperiodorfailedtoregisterthetransferredlicense |
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| 243 | 243 | | 231platesinthestatutoryperiodprescribedundersection301.140;and |
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| 244 | 244 | | 232 (c)Failedtopaytheappropriatestateandlocalsalestaximposedunderthis |
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| 245 | 245 | | 233chapteroranyotherapplicablestateorlocallaworordinanceandfailedtoproperly |
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| 246 | 246 | | 234register,applyforalicenseplate,andobtainalicenseplateunderchapter301. |
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| 247 | 247 | | 301.140.1.Uponthetransferofownershipofanymotorvehicleortrailer,the |
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| 248 | 248 | | 2certificateofregistrationandtherighttousethenumberplatesshallexpireandthenumber |
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| 249 | 249 | | 3platesshallberemovedbytheowneratthetimeofthetransferofpossession,anditshallbe |
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| 250 | 250 | | 4unlawfulforanypersonotherthanthepersontowhomsuchnumberplateswereoriginally |
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| 251 | 251 | | HB446 7 5issuedtohavethesameinhisorherpossessionwhetherinuseornot,unlesssuchpossession |
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| 252 | 252 | | 6issolelyforcharitablepurposes;exceptthatthebuyerofamotorvehicleortrailerwhotrades |
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| 253 | 253 | | 7inamotorvehicleortrailermayattachthelicenseplatesfromthetraded-inmotorvehicleor |
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| 254 | 254 | | 8trailertothenewlypurchasedmotorvehicleortrailer.Theoperationofamotorvehiclewith |
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| 255 | 255 | | 9suchtransferredplatesshallbelawfulfornomorethanthirtydays,ornomorethanninety |
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| 256 | 256 | | 10daysifthedealerissellingthemotorvehicleundertheprovisionsofsection301.213,orno |
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| 257 | 257 | | 11morethansixtydaysifthedealerissellingthemotorvehicleundertheprovisionsof |
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| 258 | 258 | | 12subsection5ofsection301.210.Asusedinthissubsection,theterm"trade-inmotorvehicle |
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| 259 | 259 | | 13ortrailer"shallincludeanysinglemotorvehicleortrailersoldbythebuyerofthenewly |
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| 260 | 260 | | 14purchasedvehicleortrailer,aslongasthelicenseplatesforthetrade-inmotorvehicleor |
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| 261 | 261 | | 15trailerarestillvalid. |
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| 262 | 262 | | 16 2.Inthecaseofatransferofownershiptheoriginalownermayregisteranother |
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| 263 | 263 | | 17motorvehicleunderthesamenumber,uponthepaymentofafeeoftwodollars,ifthemotor |
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| 264 | 264 | | 18vehicleisofhorsepower,grossweightor(inthecaseofapassenger-carryingcommercial |
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| 265 | 265 | | 19motorvehicle)seatingcapacity,notinexcessofthatoriginallyregistered.Whensuchmotor |
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| 266 | 266 | | 20vehicleisofgreaterhorsepower,grossweightor(inthecaseofapassenger-carrying |
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| 267 | 267 | | 21commercialmotorvehicle)seatingcapacity,forwhichagreaterfeeisprescribed,the |
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| 268 | 268 | | 22applicantshallpayatransferfeeoftwodollarsandaprorataportionforthedifferencein |
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| 269 | 269 | | 23fees.Whensuchvehicleisoflesshorsepower,grossweightor(incaseofapassenger- |
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| 270 | 270 | | 24carryingcommercialmotorvehicle)seatingcapacity,forwhichalesserfeeisprescribed,the |
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| 271 | 271 | | 25applicantshallnotbeentitledtoarefund. |
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| 272 | 272 | | 26 3.Licenseplatesmaybetransferredfromamotorvehiclewhichwillnolongerbe |
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| 273 | 273 | | 27operatedtoanewlypurchasedmotorvehiclebytheownerofsuchvehicles.Theownershall |
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| 274 | 274 | | 28payatransferfeeoftwodollarsifthenewlypurchasedvehicleisofhorsepower,grossweight |
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| 275 | 275 | | 29or(inthecaseofapassenger-carryingcommercialmotorvehicle)seatingcapacity,notin |
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| 276 | 276 | | 30excessofthatofthevehiclewhichwillnolongerbeoperated.Whenthenewlypurchased |
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| 277 | 277 | | 31motorvehicleisofgreaterhorsepower,grossweightor(inthecaseofapassenger-carrying |
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| 278 | 278 | | 32commercialmotorvehicle)seatingcapacity,forwhichagreaterfeeisprescribed,the |
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| 279 | 279 | | 33applicantshallpayatransferfeeoftwodollarsandaprorataportionofthedifferenceinfees. |
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| 280 | 280 | | 34Whenthenewlypurchasedvehicleisoflesshorsepower,grossweightor(inthecaseofa |
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| 281 | 281 | | 35passenger-carryingcommercialmotorvehicle)seatingcapacity,forwhichalesserfeeis |
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| 282 | 282 | | 36prescribed,theapplicantshallnotbeentitledtoarefund. |
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| 283 | 283 | | 37 4.Thedirectorofthedepartmentofrevenueshallhaveauthoritytoproduceorallow |
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| 284 | 284 | | 38otherstoproduceaweatherresistant,nontearingtemporarypermitauthorizingtheoperation |
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| 285 | 285 | | 39ofamotorvehicleortrailerbyabuyerfornotmorethanthirtydays,ornomorethanninety |
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| 286 | 286 | | 40daysifissuedbyadealersellingthemotorvehicleundertheprovisionsofsection301.213,or |
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| 287 | 287 | | 41nomorethansixtydaysifissuedbyadealersellingthemotorvehicleundertheprovisionsof |
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| 288 | 288 | | HB446 8 42subsection5ofsection301.210,fromthedateofpurchase.Thetemporarypermitauthorized |
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| 289 | 289 | | 43underthissectionmaybepurchasedbythepurchaserofamotorvehicleortrailerfromthe |
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| 290 | 290 | | 44centralofficeofthedepartmentofrevenueorfromanauthorizedagentofthedepartmentof |
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| 291 | 291 | | 45revenueuponproofofpurchaseofamotorvehicleortrailerforwhichthebuyerhasno |
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| 292 | 292 | | 46registrationplateavailablefortransferanduponproofoffinancialresponsibility,orfroma |
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| 293 | 293 | | 47motorvehicledealeruponpurchaseofamotorvehicleortrailerforwhichthebuyerhasno |
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| 294 | 294 | | 48registrationplateavailablefortransfer,orfromamotorvehicledealeruponpurchaseofa |
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| 295 | 295 | | 49motorvehicleortrailerforwhichthebuyerhasregisteredandisawaitingreceiptof |
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| 296 | 296 | | 50registrationplates.Thedirectorofthedepartmentofrevenueoraproducerauthorizedbythe |
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| 297 | 297 | | 51directorofthedepartmentofrevenuemaymaketemporarypermitsavailabletoregistered |
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| 298 | 298 | | 52dealersinthisstate,authorizedagentsofthedepartmentofrevenueorthedepartmentof |
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| 299 | 299 | | 53revenue.Thepricepaidbyamotorvehicledealer,anauthorizedagentofthedepartmentof |
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| 300 | 300 | | 54revenueorthedepartmentofrevenueforatemporarypermitshallnotexceedfivedollarsfor |
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| 301 | 301 | | 55eachpermit.Thedirectorofthedepartmentofrevenueshalldirectmotorvehicledealersand |
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| 302 | 302 | | 56authorizedagentstoobtaintemporarypermitsfromanauthorizedproducer.Amounts |
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| 303 | 303 | | 57receivedbythedirectorofthedepartmentofrevenuefortemporarypermitsshallconstitute |
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| 304 | 304 | | 58staterevenue;however,amountsreceivedbyanauthorizedproducerotherthanthedirectorof |
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| 305 | 305 | | 59thedepartmentofrevenueshallnotconstitutestaterevenueandanyamountsreceivedby |
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| 306 | 306 | | 60motorvehicledealersorauthorizedagentsfortemporarypermitspurchasedfromaproducer |
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| 307 | 307 | | 61otherthanthedirectorofthedepartmentofrevenueshallnotconstitutestaterevenue.Inno |
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| 308 | 308 | | 62eventshallrevenuesfromthegeneralrevenuefundoranyotherstatefundbeutilizedto |
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| 309 | 309 | | 63compensatemotorvehicledealersorotherproducersfortheirroleinproducingtemporary |
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| 310 | 310 | | 64permitsasauthorizedunderthissection.Amountsthatdonotconstitutestaterevenueunder |
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| 311 | 311 | | 65thissectionshallalsonotconstitutefeesforregistrationorcertificatesoftitletobecollected |
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| 312 | 312 | | 66bythedirectorofthedepartmentofrevenueundersection301.190.Nomotorvehicledealer, |
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| 313 | 313 | | 67authorizedagentorthedepartmentofrevenueshallchargemorethanfivedollarsforeach |
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| 314 | 314 | | 68permitissued.Thepermitshallbevalidforaperiodofthirtydays,ornomorethanninety |
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| 315 | 315 | | 69daysifissuedbyadealersellingthemotorvehicleundertheprovisionsofsection301.213,or |
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| 316 | 316 | | 70nomorethansixtydaysifissuedbyadealersellingthemotorvehicleundertheprovisionsof |
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| 317 | 317 | | 71subsection5ofsection301.210,fromthedateofpurchaseofamotorvehicleortrailer,or |
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| 318 | 318 | | 72fromthedateofsaleofthemotorvehicleortrailerbyamotorvehicledealerforwhichthe |
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| 319 | 319 | | 73purchaserobtainsapermitassetoutabove.Nopermitshallbeissuedforavehicleunderthis |
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| 320 | 320 | | 74sectionunlessthebuyershowsproofoffinancialresponsibility.Eachtemporarypermit |
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| 321 | 321 | | 75issuedshallbesecurelyfastenedtothebackorrearofthemotorvehicleinamannerand |
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| 322 | 322 | | 76placeonthemotorvehicleconsistentwithregistrationplatessothatallpartsandqualitiesof |
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| 323 | 323 | | 77thetemporarypermitthereofshallbeplainlyandclearlyvisible,reasonablycleanandarenot |
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| 324 | 324 | | 78impairedinanyway. |
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| 325 | 325 | | HB446 9 79 5.Thepermitshallbeissuedonaformprescribedbythedirectorofthedepartmentof |
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| 326 | 326 | | 80revenueandissuedonlyfortheapplicant'stemporaryoperationofthemotorvehicleortrailer |
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| 327 | 327 | | 81purchasedtoenabletheapplicanttotemporarilyoperatethemotorvehiclewhilepropertitle |
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| 328 | 328 | | 82andregistrationplatesarebeingobtained,orwhileawaitingreceiptofregistrationplates,and |
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| 329 | 329 | | 83shallbedisplayedonnoothermotorvehicle.Temporarypermitsissuedpursuanttothis |
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| 330 | 330 | | 84sectionshallnotbetransferableorrenewable,shallnotbevaliduponissuanceofproper |
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| 331 | 331 | | 85registrationplatesforthemotorvehicleortrailer,andshallbereturnedtothedepartmentorto |
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| 332 | 332 | | 86thedepartment'sagentupontheissuanceofsuchproperregistrationplates.Anytemporary |
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| 333 | 333 | | 87permitreturnedtothedepartmentortothedepartment'sagentshallbeimmediately |
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| 334 | 334 | | 88destroyed.Theprovisionsofthissubsectionshallnotapplytotemporarypermitsissuedfor |
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| 335 | 335 | | 89commercialmotorvehicleslicensedinexcessoftwenty-fourthousandpoundsgrossweight. |
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| 336 | 336 | | 90Thedirectorofthedepartmentofrevenueshalldeterminethesize,material,design, |
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| 337 | 337 | | 91numberingconfiguration,construction,andcolorofthepermit.Thedirectorofthe |
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| 338 | 338 | | 92departmentofrevenue,athisorherdiscretion,shallhavetheauthoritytoreissue,andthereby |
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| 339 | 339 | | 93extendtheuseof,atemporarypermitpreviouslyandlegallyissuedforamotorvehicleor |
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| 340 | 340 | | 94trailerwhilepropertitleandregistrationarebeingobtained. |
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| 341 | 341 | | 95 6.Everymotorvehicledealerthatissuestemporarypermitsshallkeep,forinspection |
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| 342 | 342 | | 96byproperofficers,anaccuraterecordofeachpermitissuedbyrecordingthepermitnumber, |
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| 343 | 343 | | 97themotorvehicledealer'snumber,buyer'snameandaddress,themotorvehicle'syear,make, |
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| 344 | 344 | | 98andmanufacturer'svehicleidentificationnumber,andthepermit'sdateofissuanceand |
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| 345 | 345 | | 99expirationdate.Upontheissuanceofatemporarypermitbyeitherthecentralofficeofthe |
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| 346 | 346 | | 100departmentofrevenue,amotorvehicledealeroranauthorizedagentofthedepartmentof |
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| 347 | 347 | | 101revenue,thedirectorofthedepartmentofrevenueshallmaketheinformationassociatedwith |
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| 348 | 348 | | 102theissuedtemporarypermitimmediatelyavailabletothelawenforcementcommunityofthe |
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| 349 | 349 | | 103stateofMissouri. |
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| 350 | 350 | | 104 7.Uponthetransferofownershipofanycurrentlyregisteredmotorvehiclewherein |
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| 351 | 351 | | 105theownercannottransferthelicenseplatesduetoachangeofmotorvehiclecategory,the |
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| 352 | 352 | | 106ownermaysurrenderthelicenseplatesissuedtothemotorvehicleandreceivecreditforany |
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| 353 | 353 | | 107unusedportionoftheoriginalregistrationfeeagainsttheregistrationfeeofanothermotor |
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| 354 | 354 | | 108vehicle.Suchcreditshallbegrantedbaseduponthedatethelicenseplatesaresurrendered. |
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| 355 | 355 | | 109Norefundsshallbemadeontheunusedportionofanylicenseplatessurrenderedforsuch |
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| 356 | 356 | | 110credit. |
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| 357 | 357 | | 111 8.Anadditionaltemporarylicenseplateproducedinamannerandofmaterials |
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| 358 | 358 | | 112determinedbythedirectortobethemostcost-effectivemeansofproductionwitha |
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| 359 | 359 | | 113configurationthatmatchesanexistingornewlyissuedplatemaybepurchasedbyamotor |
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| 360 | 360 | | 114vehicleownertobeplacedintheinteriorofthevehicle'srearwindowsuchthatthedriver's |
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| 361 | 361 | | 115viewoutoftherearwindowisnotobstructedandtheplateconfigurationisclearlyvisible |
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| 362 | 362 | | HB446 10 116fromtheoutsideofthevehicletoserveasthevisibleplatewhenabicyclerackorotheritem |
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| 363 | 363 | | 117obstructstheviewoftheactualplate.Suchtemporaryplateisonlyauthorizedforusewhen |
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| 364 | 364 | | 118thematchingactualplateisaffixedtothevehicleinthemannerprescribedinsubsection5of |
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| 365 | 365 | | 119section301.130.Thefeechargedforthetemporaryplateshallbeequaltothefeechargedfor |
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| 366 | 366 | | 120atemporarypermitissuedundersubsection4ofthissection.Replacementtemporaryplates |
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| 367 | 367 | | 121authorizedinthissubsectionmaybeissuedasneededuponthepaymentofafeeequaltothe |
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| 368 | 368 | | 122feechargedforatemporarypermitundersubsection4ofthissection.Thenewlyproduced |
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| 369 | 369 | | 123thirdplatemayonlybeusedonthevehiclewiththematchingplate,andtheadditionalplate |
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| 370 | 370 | | 124shallbeclearlyrecognizableasathirdplateandonlyusedforthepurposespecifiedinthis |
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| 371 | 371 | | 125subsection. |
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| 372 | 372 | | 126 9.Notwithstandingtheprovisionsofsection301.217,thedirectormayissuea |
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| 373 | 373 | | 127temporarypermittoanindividualwhopossessesasalvagemotorvehiclewhichrequiresan |
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| 374 | 374 | | 128inspectionundersubsection9ofsection301.190.Theoperationofasalvagemotorvehicle |
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| 375 | 375 | | 129forwhichthepermithasbeenissuedshallbelimitedtothemostdirectroutefromthe |
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| 376 | 376 | | 130residence,maintenance,orstoragefacilityoftheindividualinpossessionofsuchmotor |
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| 377 | 377 | | 131vehicletothenearestauthorizedinspectionfacilityandreturntotheoriginatinglocation. |
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| 378 | 378 | | 132Notwithstandinganyotherrequirementsfortheissuanceofatemporarypermitunderthis |
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| 379 | 379 | | 133section,anindividualobtainingatemporarypermitforthepurposeofoperatingamotor |
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| 380 | 380 | | 134vehicletoandfromanexaminationfacilityasprescribedinthissubsectionshallalso |
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| 381 | 381 | | 135purchasetherequiredmotorvehicleexaminationformwhichisrequiredtobecompletedfor |
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| 382 | 382 | | 136anexaminationundersubsection9ofsection301.190andprovidesatisfactoryevidencethat |
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| 383 | 383 | | 137suchvehiclehaspassedamotorvehiclesafetyinspectionforsuchvehicleasrequiredin |
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| 384 | 384 | | 138section307.350. |
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| 385 | 385 | | 139 10.BeginningonOctober1,2025,andendingonDecember31,2026, |
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| 386 | 386 | | 140notwithstandingtheprovisionsofanyotherlawtothecontrary,thedirectormayissuea |
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| 387 | 387 | | 141ninety-daytemporarypermittoanindividualwhoestablishesapaymentplanwiththe |
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| 388 | 388 | | 142departmentofrevenueundersection144.070andmayissueadditionaltemporary |
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| 389 | 389 | | 143permitstosuchindividualswhoremainincompliancewiththepaymentplanprovisions |
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| 390 | 390 | | 144undersubsection12ofsection144.070,subjecttothesunsetprovisionsundersubsection |
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| 391 | 391 | | 14512ofsection144.070. |
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| 392 | 392 | | 146 11.Thedirectorofthedepartmentofrevenuemaypromulgateallnecessaryrulesand |
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| 393 | 393 | | 147regulationsfortheadministrationofthissection.Anyruleorportionofarule,asthattermis |
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| 394 | 394 | | 148definedinsection536.010,thatiscreatedundertheauthoritydelegatedinthissectionshall |
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| 395 | 395 | | 149becomeeffectiveonlyifitcomplieswithandissubjecttoalloftheprovisionsofchapter536 |
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| 396 | 396 | | 150and,ifapplicable,section536.028.Thissectionandchapter536arenonseverableandifany |
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| 397 | 397 | | 151ofthepowersvestedwiththegeneralassemblypursuanttochapter536toreview,todelaythe |
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| 398 | 398 | | 152effectivedate,ortodisapproveandannularulearesubsequentlyheldunconstitutional,then |
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| 399 | 399 | | HB446 11 153thegrantofrulemakingauthorityandanyruleproposedoradoptedafterAugust28,2012, |
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| 400 | 400 | | 154shallbeinvalidandvoid. |
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| 401 | 401 | | 155 [11.]12.Therepealandreenactmentofthissectionshallbecomeeffectiveonthedate |
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| 402 | 402 | | 156thedepartmentofrevenueoraproducerauthorizedbythedirectorofthedepartmentof |
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| 403 | 403 | | 157revenuebeginsproducingtemporarypermitsdescribedinsubsection4ofsuchsection,oron |
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| 404 | 404 | | 158July1,2013,whicheveroccursfirst.Ifthedirectorofrevenueoraproducerauthorizedby |
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| 405 | 405 | | 159thedirectorofthedepartmentofrevenuebeginsproducingtemporarypermitspriortoJuly1, |
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| 406 | 406 | | 1602013,thedirectorofthedepartmentofrevenueshallnotifytherevisorofstatutesofsuchfact. |
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| 407 | 407 | | âś” |
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| 408 | 408 | | HB446 12 |
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