Summary of the Truly Agreed Version of the Bill

SS HCS HB 1329 -- MOTOR VEHICLES

                    (Vetoed by the Governor)

This bill changes the laws regarding motor vehicles.

The bill specifies that the sale of a motor vehicle, trailer,

boat, or outboard motor, regardless of whether the sale took

place in this state, must be deemed to be consummated at the time

of registration with the Department of Revenue at the purchaser’s

residence and restores, retroactively and prospectively, the

application of Missouri's local sales tax law so that local sales

taxes must continue to be imposed and collected on all motor

vehicles, trailers, boats, or outboard motors upon registration

with the department. The bill specifies that it is the intent of

the legislature to reject and abrogate the portion of the holding

in Craig A. Street v. Director of Revenue, No. SC91371 (Mo. banc

Jan. 31, 2012) interpreting local sales taxes to be inapplicable

to out-of-state purchases of these items. The option to impose a

local use tax cannot be effective on the sale of any motor

vehicle, trailer, boat, or outboard motor purchased outside the

state unless the purchase is not deemed to be consummated at the

residence of the purchaser under specified provisions.

The Director of the Department of Revenue is authorized to

produce or allow others to produce a weather resistant,

nontearing temporary permit authorizing the operation of a motor

vehicle or trailer by a buyer for not more than 30 days from the

date of purchase. The temporary permit may be purchased from the

central office of the department, an authorized agent of the

department, or a motor vehicle dealer upon the purchase of a

motor vehicle or trailer that the buyer has registered and for

which he or she is awaiting receipt of registration plates. The

fee for a temporary permit cannot exceed $5. Currently, the fee

is $7.50. The department director must direct motor vehicle

dealers and authorized agents to obtain temporary permits from an

authorized producer.

The distribution of funds from the temporary permits sold by

motor vehicle dealers and license offices is revised. Revenues

collected by an authorized producer will not constitute state

revenue moneys; only permits sold directly by the department to

purchasers must continue to be credited to the State Highway

Department Fund. No state funds can be utilized to compensate

motor vehicle dealers or other producers for their role in

producing temporary permits.

Each temporary permit issued must be securely fastened to the

back or rear of the motor vehicle in a manner and place

consistent with registration plates so that all parts and qualities are plainly and clearly visible, reasonably clean, and

not impaired in any way. The department director may reissue a

temporary registration permit at his or her discretion for a

motor vehicle or trailer while proper title and registration are

being obtained. Upon the issuance of a temporary permit by the

department, agent, or dealer, the department director must make

the information associated with the permit immediately available

to law enforcement.

The provisions of the bill regarding sale taxes on vehicles,

trailers, boats, and motors purchased out of state contain a

nonseverability clause, and if a court of competent jurisdiction

finds any provision to be unconstitutional or unenforceable, all

of the provisions will be invalid and have no legal effect as of

the date of the judgment.

The provisions of the bill regarding temporary permits for a

vehicle or trailer become effective on the date that the

department or an authorized producer begins producing the permits

or on July 1, 2013, whichever occurs first, and expire July 1,

2019.

The provisions of the bill regarding the sales tax on the

purchase of a motor vehicle, trailer, boat, or outboard motor

contain an emergency clause.

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