Section 150.013

Title X TAXATION AND REVENUE

Chapter 150

Effective - 01 Jan 1975, see footnote   

  150.013.  Motor vehicle terms defined. — 1.  As used in sections 150.010 to 150.015, unless the context clearly requires otherwise, the following terms mean:

  (1)  "Dealer", any person, firm, corporation, copartnership or association of persons or their agents or subagents engaged in the sale or exchange of new, used or reconstructed motor vehicles;

  (2)  "Motor vehicle", any vehicle propelled by an internal combustion engine and licensed for operation or operated upon the highways, but shall not include farm tractors;

  (3)  "Motor vehicle dealer", any person, firm, corporation, copartnership or association of persons primarily engaged in the business of selling motor vehicles, except farm tractors.

  2.  Motor vehicles and the stock of goods, wares and merchandise held for use and sale by motor vehicle dealers in the ordinary course of their business are hereby classified as a separate class of personal property and in lieu of ad valorem personal property taxes thereon, the value thereof is fixed and a motor vehicle property tax is imposed thereon as follows:

  (1)  New motor vehicles, two dollars and forty-three cents;

  (2)  Used motor vehicles, one dollar and fifty cents;

  (3)  Goods, wares and merchandise other than motor vehicles, fifty-seven cents.

  3.  (1)  The tax on new motor vehicles and on goods, wares and merchandise, other than motor vehicles, shall be imposed at the time of sale or transfer of each new motor vehicle.  The tax on used motor vehicles shall be imposed at the time of sale or transfer of each used motor vehicle.

  (2)  No tax shall be imposed on the sale or transfer of any motor vehicle from one dealer to another dealer.

  (3)  The tax computed by subdivision (3)^* of subsection 2 of this section is a per unit tax on each new motor vehicle.

  4.  The tax imposed shall be paid by the motor vehicle dealer and shall not be charged directly to the purchaser.

  5.  The payment of the motor vehicle property tax imposed by sections 150.010 to 150.015 shall be evidenced by a tax stamp which shall be affixed by the dealer to each application for title at the time of sale, and no motor vehicle purchased in this state from a dealer licensed in this state may be registered with the department of revenue unless the tax stamp is so affixed.

  6.  (1)  The motor vehicle property tax stamps required by sections 150.010 to 150.015 shall be purchased or manufactured by the director of the department of revenue in the required amounts.  The stamps shall be of such design, color combination and material as the director shall deem necessary and he shall provide how the stamps shall be affixed to the application for title.  The director may require any manufacturer of the stamps to furnish a bond in any amount he deems necessary.

  (2)  The director of revenue shall distribute the motor vehicle property tax stamps to the county collector of each county and the license collector of the city of St. Louis, taking such receipt therefor as may be necessary, and the county collector and the license collector of the city of St. Louis shall have the responsibility of the custody and sale of the stamps and shall have the duty of accounting for the stamps to their respective counties.

  (3)  All motor vehicle dealers shall purchase the motor vehicle property tax stamps from the county collector of the county and the license collector of the city of St. Louis where the dealer's place of business is located.

  7.  The county collector and the license collector of the city of St. Louis shall, at the end of each month apportion all collections from the sale of the motor vehicle property tax stamps to the appropriate taxing authorities within his county and to those of the state of Missouri on the same basis as if the revenue were ad valorem tax revenues, minus two percent which shall be remitted to the department of revenue to reimburse the state for the cost of the stamps and enforcement involved, and minus two percent which shall be retained by his office for the cost of handling the transactions required to administer this tax.

  8.  All revenues collected by the county collectors and the license collector of the city of St. Louis under the provisions of sections 150.010 to 150.015, less two percent which is to be returned to the department of revenue to reimburse the state for the cost of the stamps, and less two percent which shall be released by the county collector and the license collector of the city of St. Louis for handling the stamps and the tax, shall be deposited by him in the county treasury.  On or before January first of each year the county collector and the license collector of the city of St.  Louis shall submit a statement to the county treasurers and the treasurer of the city of St. Louis of the exact amount due each political subdivision and to the state of Missouri as determined by applying the local rates of property tax levy to the revenues collected taking into account the proportion each tax rate bears to all others within the county.  The several county treasurers and the treasurer of St. Louis City are hereby directed to distribute, prior to February first of each year, all amounts so received from the county collector and the license collector of the city of St. Louis according to the allocations made in his statement.

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(L. 1974 S.B. 402 § 1)

Effective 1-1-75

*Number "3" appears in original rolls.

(1975) Held this section is unconstitutional insofar as it attempts to levy a "property" tax on motor vehicle dealers based on a given amount per sale. A "property" tax must be based on an assigned value for the item of property being taxed. McKay Buick, Inc. v. Spradling (Mo.), 529 S.W.2d 394.