Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
Chapter 23 - Motor Vehicle
Section 12 CSR 10-23.470 - Notice of Sale
Universal Citation: 12 MO Code of State Regs 10-23.470
Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: This amendment updates form information.
(1) When selling a motor vehicle, trailer, or all-terrain vehicle to a Missouri resident, the seller must report the sale to the Department of Revenue.
(A) Sellers, other than Missouri licensed
dealers, must complete one (1) of the following forms and submit it to the
Department of Revenue within thirty (30) days of the sale:
1. Notice of Sale (Form 5049), required when
title does not include the perforated notice of sale;
2. The Notice of Sale (Form 5049A), this is
the perforated portion at the bottom of the Missouri Certificate of Title;
or
3. Bill of Sale (Form 1957),
used when applying for a tax credit under section
144.025, RSMo.
(B) Missouri licensed dealers who
do not file their sales reports electronically must complete a Notice of Sale
using Forms 5049 and 5049A for each retail sale made to a Missouri resident and
submit the forms with the corresponding dealer's monthly sales
reports.
(2) Notice of Sale (Form 5049), revised December 2018, and the Bill of Sale (Form 1957), revised August 2019, are incorporated by reference and published by and can be obtained from the Missouri Department of Revenue, PO Box 100, Jefferson City, MO 65105-0100 or at dor.mo.gov. These forms do not include any amendments or additions since the revision dates noted.
Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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