Notice of Sale Reporting Requirement
Effective January 1, 2006
Effective January 1, 2006, if you sell or transfer a motor vehicle, trailer, or all-terrain vehicle you must report the sale/transfer within 30 days to the Department of Revenue (department). Sellers/transferors, other than Missouri licensed dealers, must submit a completed Notice of Sale (DOR-5049) (NOS) or Bill of Sale (DOR-1957) form to report the sale. These forms are available on our forms and manuals page or from your local license office.
In February 2006, the department began issuing a two-part title document with a tear-off Notice of Sale (DOR-5049A) form for vehicle owners to use in reporting a vehicle sale.
The sale of a vehicle by an authorized personal representative, receiver, trustee, sheriff, or other representative or successor must also be reported.
Missouri licensed dealers who do not file their sales reports electronically must complete a Notice of Sale (DOR-5049 or DOR-5049A) for each retail sale made to a Missouri resident. Click here for dealer reporting requirements.
What sales are exempt from reporting to the department?
A seller is not required to submit a NOS form on the following units:
- Vehicles with a salvage title or junking certificate;
- Repossessed vehicles (at the time the repossession title is obtained);
- Vehicles awarded by a declaratory judgment;
- Vehicles sold to a dealer;
- Vehicles sold to an out of state purchaser;
- Vehicles transferred to a transfer on death (TOD) beneficiary. If the TOD beneficiary assigns the title to another purchaser, the sale must be reported;
- Vehicles transferred to beneficiaries named in a trust or from an individual to their trust;
- Manufactured homes;
- Vessels and outboard motors; and
- Vehicles transferred to insurance companies due to a total loss claim.
What are the penalties for failure to report the sale of a vehicle?
A seller who fails to report the sale of a required vehicle is guilty of an infraction and subject to a fine of up to $200.
If the failure to report the sale was done to assist the purchaser avoid applying for title, paying applicable registration fees, or other fraudulent purposes, the seller shall be guilty of a class C misdemeanor and subject to a fine of up to $300. Prompt notification will help protect you from possible liability.
What will the department do with the Notice of Sale information?
If the vehicle purchaser does not apply for a title within 60 days of purchase, the department will notify the purchaser of their titling obligation and the amount of taxes, penalties, and fees that are due. It is important that the net price be provided on all NOS forms.
If the department receives an inquiry regarding ownership of the vehicle and the inquirer has authorization to receive personal information under the Driver’s Privacy Protection Act, the pending purchaser reported on the NOS as well as the last titled owner will be disclosed. The seller remains the last titled owner of record until the purchaser applies for title and registers the vehicle in his or her name.
NOS records will also be provided to County Collectors and Assessors.
Can a NOS be used for the same purposes as a bill of sale?
A NOS (original or copy) is acceptable in lieu of a bill of sale for purposes of:
- Obtaining a 180-day replacement/subsequent vehicle tax credit;
- Obtaining a temporary permit; and
- Substantiating the purchase price of the unit.
If the seller rescinds the sale after a NOS is submitted to the department, what procedure must be followed?
The seller should submit a copy of the original NOS that was submitted and record “Rescinded Sale”, sign and date the copy, and submit to the department to the address on the NOS form.