SS/SB 762 - This act modifies provisions relating to motor vehicles.COLLECTION OF SALES TAX ON MOTOR VEHICLES (Sections 32.095, 144.020, 144.070, and 144.1021)
This act modifies provisions relating to the sale of vehicles.
The act modifies an existing statute to provide that the Department of Revenue may designate motor vehicle dealers as agents for the purpose of titling, but not registering, motor vehicles. Motor vehicles shall not be titled under this authority until implementation of an integrated titling and registration system by the Department of Revenue. (Section 32.095).
Current law allows motor vehicle dealers to apply to the Department of Revenue for authority to collect and remit sales tax on all motor vehicles sold by the dealer. Beginning January 1, 2023, this act requires all motor vehicle dealers to apply for this authority, and beginning at the time motor vehicle dealers receive notification that the Department of Revenue's integrated titling and registration system has been implemented, the act requires motor vehicle dealers to collect and remit the tax. (Section 144.070.10).
These provisions are similar to SB 967 (2022), SB 720 (2022), HB 1733 (2022), HB 1873 (2022), HB 2740 (2022), SB 273 (2021), HB 235 (2021), HB 668 (2021), HB 1598 (2020), HB 2740 (2022), HB 809 (2021), HB 599 (2021), and HB 667 (2021).
FARM FLEET VEHICLES (Section 301.033)
This act requires the Director of the Department of Revenue to establish a system of registration on a calendar year basis, applicable to all farm vehicles owned or purchased by the owner of a farm vehicle fleet. Any owner of more than one farm vehicle required to be registered may register a fleet of farm vehicles on a calendar year or biennial basis in lieu of standard registration periods.
All farm fleet vehicles shall be registered in April or on a prorated basis as provided in the act, and fees for farm fleet vehicles registered on a calendar year or biennial basis shall be payable not later than the last day of April, with 2 years' fees due for biennial registration. The act requires a certificate of inspection and approval issued no more than 120 days prior to registration. Fees for vehicles subsequently added to an existing farm vehicle fleet shall be prorated as specified in the act.
Farm vehicles registered under this act shall be issued a multi-year special license plate bearing the words "Farm Fleet Vehicle" and not requiring issuance of registration renewal tabs. Upon payment of the registration fees, the Director of the Department of Revenue shall issue a registration certificate or other suitable evidence that annual or biennial fees have been paid, which shall be carried in the vehicle at all times.
These provisions are identical to provisions in the truly agreed to and finally passed SS#2/HB 661 (2021), HB 153 (2021), provisions in HCS/HB 601 (2021), provisions in HCS/SS/SCS/SB 4 (2021), provisions in HCS/SB 38 (2021), provisions in HCS/SS/SB 46 (2021), and provisions in HCS/SS/SB 89 (2021).
BIENNIAL MOTOR VEHICLE REGISTRATIONS (Sections 301.147, 307.350, and 643.315)
This act repeals the requirement that biennial vehicle registrations shall be renewed in even-numbered years if the vehicle's manufacturer model year is an even-numbered year, and in odd-numbered years if the manufacturer model year is an odd-numbered year. (Section 301.147) The act accordingly modifies certain vehicle safety and emissions inspection statutes to refer to biennial registration generally. (Section 307.350 and 643.315)
These provisions are similar to HB 2576 (2022), identical to provisions in the truly agreed to and finally passed SS#2/HB 661 (2021), and provisions in SCS/HB 578 (2021), and substantially similar to provisions in HCS/SB 38 (2021), provisions in HCS/SS/SB 46 (2021), and provisions in HCS/SS/SB 89 (2021).
ERIC VANDER WEERD