Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
Chapter 44 - Miscellaneous Fees and Taxes
Section 12 CSR 10-44.020 - Tire Fee Reporting and Payment Requirements
Universal Citation: 12 MO Code of State Regs 10-44.020
Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: This rule interprets section 260.273, RSMo as it applies to the reporting and filing requirements for the fifty-cent per tire fee pursuant to Senate Bill 530.
(1) All the reporting and payment requirements of Chapter 144, RSMo will apply to the tire fee. In addition-
(A) The tire fee shall be reported and taxes
paid on a quarterly basis for all retailers required to collect and remit this
fee. For the purpose of the tire fee, calendar quarter is defined as the period
of three (3) consecutive calendar months ending on March 31, June 30, September
30 or December 31. Returns are due on the last day of the month following the
end of the calendar quarter;
(B)
Tire retailers are required to register, collect and remit the tire fee.
However, there is no additional licensing or bonding requirement;
(C) For every remittance to the director of
revenue, the person required to remit shall be entitled to deduct and retain an
amount equal to six percent (6%) of the remittance. (Note: This amount is
considered a cost of collection allowance, not a timely filing allowance as
defined in section
144.140,
RSMo.); and
(D) The fifty-cent
(50[CENT]) tire fee is applicable to each new tire sold at retail. No sales tax
exemptions under Chapter 144, RSMo apply.
*Original authority: 260.273, RSMo 1990, amended 1995.
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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