Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-44.020
Tire Fee Reporting and Payment Requirements
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¢) tire fee is applicable to each new tire sold at retail. No sales tax exemptions under Chapter 144, RSMo apply.
AUTHORITY: section 260.273, RSMo Supp. 1997.* Original rule filed
Oct. 22, 1990, effective March 14, 1991. Amended: Filed Nov. 26, 1997, effective May 30, 1998.
*Original authority: 260.273, RSMo 1990, amended 1995.
Amendment history
AUTHORITY: section 260.273, RSMo Supp. 1997.* Original rule filed Oct. 22, 1990, effective March 14, 1991. Amended: Filed Nov. 26, 1997, effective May 30, 1998. *Original authority: 260.273, RSMo 1990, amended 1995.
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