Tire and Lead-Acid Battery Fee FAQs
The tire fee is $.50 per qualifying new tire sold at retail.
The battery fee is $.50 per qualifying battery sold at retail.
The $.50 tire fee is applicable to each new tire sold at retail.
Following is a list of types of tires normally subject to the tire fee:
- Automobile tires
- Pickup and small truck tires
- Tractor trailer tires
- Bus tires
- Airplane tires
- Golf cart tires
- Motorcycle and all-terrain vehicle (ATV) tires
- Go-cart tires
- Construction equipment tires
- Tires used on any self-propelled vehicle (such as forklifts)
- Earth mover tires
- Recreational vehicle and camper tires
Following is a list of types of tires normally not subject to the tire fee:
- Farm tractors and farm implements owned and operated by family farms and family farm corporations
- Manufactured home tires
- Cotton trailer tires
- Bicycle tires
- Used tires
- Recapped tires
No. Sales of qualifying new tires to nonprofit organizations are subject to the tire fee.
Yes. The sale of new tires for farm tractors and farm implements owned and operated by family farms and family farm corporations are exempt from the fee.
- The sale of new tires for farm tractors and farm implements owned and operated by family farms and family farm corporations;
- Taxpayer taking tires for their own use (tires not included in the sales but still subject to a fee);
- Reversal of an adjustment from a previous month; and
- Return of tires that were purchased in a previous month.
A lead-acid battery is defined in Section 260.200.1(20) RSMo. as “a battery designed to contain lead and sulfuric acid with a nominal voltage of at least six volts and of the type intended for use in motor vehicles and watercraft”.
Following is a list of types of batteries normally subject to the battery fee:
- Automobile batteries
- Pickup and small truck batteries
- Truck tractor batteries
- Bus batteries
- Motorcycle and motorized tri-cycle batteries
- Construction equipment batteries if the batteries are the type intended to also be used in a motor vehicle or boat/vessel
- Recreational vehicle
- Boat/Vessel batteries
- Golf Carts
Batteries of the type intended for use in motor vehicles or boat/vessels but are used in some other capacity are also subject to the fee.
No. Sales of qualifying batteries to nonprofit organizations are subject to the battery fee.
Yes, batteries sold for agricultural use are exempt from the battery fee.
- The sale of new batteries sold for agriculture use;
- Taxpayer taking batteries for their own use (batteries not included in the sales but still subject to a fee);
- Reversal of an adjustment from a previous month; and
- Return of batteries that were purchased in a previous month.
The tire and battery fee will be reported on the Tire and Battery Fee Return. Businesses that collect tire and battery fees will receive, by mail, a voucher booklet that will contain pre-printed returns. Also, you may click here to download blank tire and battery fee returns and instructions from our website.
Businesses that collect the tire and battery fees will receive, by mail, a voucher booklet that will contain pre-printed returns. Also, you may click here to download blank tire and battery fee returns and instructions from our website.
Tire and Battery Fee Returns may be filed on a monthly or quarterly basis.
- Monthly returns are due on or by the 20th of the following month, except on quarter ending months. For example, your monthly February return is due on or before March 20. The due dates listed on the chart below for quarterly returns should be followed when filing quarter ending months such as March, June, September, and December.
- Quarterly returns are due on or before the last day of the month following the end of the quarter. For example, your return for the January through March period is due on or before April 30.
|Quarterly Reporting||Due Date|
|January - March||April 30|
|April - June||July 31|
|July - September||October 31|
|October - December||January 31|
Tire and battery fee returns are generally filed on calendar quarters. However, a business may request to file their returns on a monthly basis.
When the due date falls on a Saturday, Sunday or a holiday, your return will be considered timely filed if it is postmarked by the next business day.
Yes. Every business that is required to collect the tire and battery fees must file a return even if no sales were made during the period covered by the return.
No. Negative Total Tires or negative Total Batteries can not be reported on the return. When the credits allowed are greater than the fee collected, an amended return must be filed for the period in which the tires and/or batteries were actually filed.
No. A special form is not needed to file an amended return. A copy of the original form may be used. Write “amended return” prominently on the return.
On all tire and battery fee returns filed and paid, you are granted a six percent (6%) collection reduction. Take the tire and battery fee times six percent (6% or .06). Then subtract this amount from the tire and battery fee.
$100.00 tire and battery fee
$100.00 x 6% collection reduction (or .06) = $6.00
$100.00 - $6.00 = $94.00
In this example, the tire and battery fee due is $94.00
Your tire and battery fee return is considered timely if it is postmarked on or before the required due date. If a metered postmark differs from the U.S. Postal Service postmark, the U.S. Postal Service postmark will be used as evidence of timely filing.
Yes, you may file a return generated by your own computer. Obtain prior approval from the department before filing a return with your computer generated form. The return must contain all the information that appears on the pre-printed return received from the department. You may submit your completed form to Missouri Department of Revenue P.O. Box 3390, Jefferson City, MO 65105-3390 to get prior approval.
No. The figures for tire sales and the figures for battery sales must be reported separately on the return because revenue from the tire and battery fee is deposited in separate funds.
Interest may be calculated in two ways:
1. Multiply the total amount of fee due by the current annual percentage rate. Multiply the result by the number of days late. Then divide that amount by 365 (366 if within a leap year). The following are examples based on the interest rate for tax year 2005.
$100.00 x 5% = $5.00 x 30 days late = $150.00
$150.00 divided by 365 = $.41
2. Multiply the total amount of tax due by the daily rate. Multiply the result by the number of days late.
$100.00 x .0001370 = $.0137
$.0137 x 30 days late = $.41
The interest rate is subject to change each calendar year. Any change that may occur will take effect on January 1. Click here to view statutory interest rates.
Addition to fees is a penalty charged for failure to pay or failure to file the required return(s) by the due date.
When your return has been filed, but not paid by the required due date, you should calculate your penalty by multiplying the tax amount due by 5 percent. This penalty does not increase.
When no return has been filed, you should calculate your penalty by multiplying the tax amount due by 5 percent for each month you are late. This penalty increases each month you fail to file the return. The maximum amount of penalty is 25 percent.
Note: Do not calculate interest on the amount of additions to tax due.
The Director of Revenue will issue credits for any amounts overpaid on your account. This credit should be claimed on the appropriate line on the return.
Credits cannot be taken without the prior approval of the department. The department will apply any credits to prior or future balances on your account without notification.
If you still have questions, please check out other Business Tax FAQs.