TEMPORARY PERMIT TAGS - This act modifies the process for issuing temporary permits to motor vehicle owners. Under the terms of the act, the director of revenue is authorized to allow others to produce weather resistant, nontearing temporary permits that allow buyers of motor vehicle or trailers to operate such vehicles for a 30 day period. The temporary permit may be purchased by the motor vehicle buyer from the central office or from an authorized agent of the department. A motor vehicle buyer may also purchase a temporary permit from a motor vehicle dealer. The price paid by a registered dealer for a temporary permit shall not exceed $5.00 per permit (current law sets the amount at $7.50). The director shall direct motor vehicle dealers and authorized agents to obtain temporary permits from an authorized producer.

Under the act, amounts received by the director for temporary permits shall constitute state revenue while amounts received by an authorized producer shall not constitute state revenue. Amounts received by motor vehicle dealers or authorized agents for temporary permits purchased from an authorized producer shall not constitute state revenue. The act specifically provides that general revenue funds or other state funds shall not be used to compensate motor vehicle dealers and other producers for their role in producing temporary permits. Dealers may not charge more than $5.00 for each permit it issues (down from $7.50). Under the act, each temporary permit issued shall be fastened to the rear of the motor vehicle in a manner and place on the motor vehicle consistent with placement of regular registration plates.

The act allows the director to reissue and extend the use of a temporary permit during the time period a title and registration are being obtained. Under the terms of the act, upon the issuance of a temporary permit, the director shall make the temporary permit information immediately available to the law enforcement community of the state of Missouri. This portion of the act shall become effective on the date the Department of Revenue or a producer authorized by the director of the Department of Revenue begins producing temporary permits described in subsection 4 of such section, or on July 1, 2013, whichever occurs first (Section C). The temporary permit provisions (subsections 4, 5, and 6 of section 301.140) shall expire on July 1, 2019 (Section 301.140). This provision is also contained in the truly agreed to versions of SB 470, SB 568, and SB 611 (2012).

SALES TAX ON OUT-OF STATE MOTOR VEHICLE PURCHASES - This act provides that local sales tax shall be imposed on the sale of all motor vehicles, trailers, boats and outboard motors, within the boundaries of the state or outside the boundaries of the state, if they are required to be registered with the director of revenue. The act provides that all sales within and outside the state of motor vehicles, trailers, boats, and outboard motors shall be deemed to be consummated at purchaser's residence. The act further provides that the option to impose a local use tax shall not be effective on sales of any motor vehicle, trailer, boat, or outboard motor purchased outside the state as such purchases are deemed to be consummated at the residence of the purchaser pursuant to Section 32.087.12(2) and are therefore subject to local sales taxes. The act specifically abrogates the Missouri Supreme Court's holding in Craig A. Street V. Director of Revenue to the extent that local sales taxes are inapplicable to out-of-state purchases of motor vehicles, trailers, etc. (Sections 32.087, 144.069, 144.072,144.757, and Section B). These provisions are subject to an emergency clause.

STEPHEN WITTE