Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-44.010
Tire Fee Application
PURPOSE: This rule clarifies the definition and the application of the tire fee to sales of tires. The tire fee is imposed by section 260.273, RSMo.
# (1)
The fifty-cent ($.50) tire fee is applicable to each new tire sold at retail or sold as a retail sale. The terms “sold at retail” and “retail sale” do not include the sale of new tires to a person solely for the purpose of resale, if the subsequent retail sale in this state is to the ultimate consumer and is subject to the fee.
# (A)
“Tire,” a continuous solid or pneumatic rubber covering encircling the wheel of any self-propelled vehicle not operated exclusively upon tracks, or a trailer as defined in Chapter 301, RSMo, except farm tractors and farm implements owned and operated by a family farm or family farm corporation as defined in section 350.010, RSMo.
# (B)
A trailer is any vehicle without motive power designed for carrying property or passengers on its own structure and for being drawn by a self-propelled vehicle. The term trailer shall not include cotton trailers or manufactured homes as defined in sections 301.010 and 700.010, RSMo.
# (2)
Organizations exempt from sales tax under Chapter 144, RSMo including but not limited to non-profit organizations, political subdivisions, charitable organizations, and common carriers, are not exempt from the tire fee.
# (3)
Following is a list of types of tires normally subject to the tire fee:
# (A)
Automobile tires;
# (B)
Pickup and small truck tires;
# (C)
Tractor trailer tires;
# (D)
Bus tires;
# (E)
Airplane tires;
# (F)
Golf cart tires;
# (G)
Motorcycle and all-terrain vehicle (ATV) tires;
# (H)
Go-cart tires;
# (I)
Construction equipment tires;
# (J)
Tires used on any “self-propelled” vehicle;
# (K)
Earth mover tires;
# (L)
Trailer tires; and
# (M)
Recreational vehicle and camper tires.
# (4)
Following is a list of types of tires which are normally considered exempt from the tire fee:
# (A)
Farm implement tires;
# (B)
Manufactured home tires;
# (C)
Cotton trailer tires;
# (D)
Bicycle tires;
# (E)
Used tires; and
# (F)
Recapped tires.
# (5)
Sales of tires by a tire wholesaler to a car dealer are subject to the tire fee unless the car dealer is registered and remitting the tire fee to the Department of Revenue.
# (6)
Regardless of the applicability of the tire fee, all waste tires generated must be managed in accordance with sections 260.270 through 260.278, RSMo, and the rules promulgated thereunder. Questions regarding waste tire requirements should be directed to the Missouri Department of Natural John R. Ashcroft (6/30/24) Resources’ Solid Waste Management Program at PO Box 176, Jefferson City, MO 65102, by email at wmp@dnr.mo.gov, or by telephone at (573) 751-5401.
AUTHORITY: section 260.273, RSMo Supp. 2023.* Original rule filed Oct. 22, 1990, effective March 14, 1991. Amended: Filed Nov.
26, 1997, effective June 30, 1998. Rescinded and readopted: Filed
Aug. 21, 1998, effective Feb. 28, 1999. Amended: Filed Dec. 20, 2023, effective July 30, 2024.
*Original authority: 260.273, RSMo 1990, amended 1995, 1999, 2005, 2009, 2014, 2019, 2023.
Amendment history
AUTHORITY: section 260.273, RSMo Supp. 2023.* Original rule filed Oct. 22, 1990, effective March 14, 1991. Amended: Filed Nov. 26, 1997, effective June 30, 1998. Rescinded and readopted: Filed Aug. 21, 1998, effective Feb. 28, 1999. Amended: Filed Dec. 20, 2023, effective July 30, 2024. *Original authority: 260.273, RSMo 1990, amended 1995, 1999, 2005, 2009, 2014, 2019, 2023.
Source: view the official PDF
In this chapter (3 sections)
- 12 CSR 10-44.010 · Tire Fee Application
- 12 CSR 10-44.020 · Tire Fee Reporting and Payment Requirements
- 12 CSR 10-44.100 · Excess Traffic Violation Revenue