MO HB1329

Local sales taxes are imposed on all motor vehicle, trailer, boat, and outboard motor sales regardless of whether purchased in-state or out-of-state, with sales deemed consummated at the time of registration with the department of revenue at the purchaser's address.

Local sales tax collection for motor vehicles, trailers, boats, and outboard motors is handled by the director of revenue at the time of title application rather than by the seller.

The bill explicitly rejects and overturns the court's holding in Craig A. Street v. Director of Revenue (2012) that deemed local sales taxes inapplicable to out-of-state motor vehicle purchases, applying the tax retroactively and prospectively.

Local use taxes are clarified to not apply to out-of-state purchases of motor vehicles unless those purchases would be subject to local sales tax under the revised motor vehicle sale provisions.

Temporary permits for motor vehicle operation are authorized to be produced by the department of revenue or authorized producers and sold for no more than five dollars, valid for 30 days from date of purchase while awaiting registration plates.