Tire and Lead-Acid Battery Fee
Effective October 1, 2005, Missouri statute imposes a fee of fifty cents ($.50) on the retail sale of new tires and a fee of fifty cents ($.50) on the sale of lead-acid batteries. The tire fee applies to the retail sale of all new tires designed for use on trailers and self-propelled vehicles not operated exclusively on tracks. The battery fee applies to the retail sale of batteries that contain lead and sulfuric acid with a nominal voltage of at least six volts and are of the type intended for use in motor vehicles and boat/vessels.
Information for Retailers:
The tire and lead-acid battery fees are collected by retailers at the point of sale. Retailers will collect a $.50 fee for tires and lead-acid batteries that are subject to the additional fee.
Businesses that collect the tire and battery fees will receive a voucher booklet by mail that will contain pre-printed returns. Blank returns are also available on the department’s website. Completed returns must be submitted quarterly, and any late returns will be subject to interest and penalties. See the Frequently Asked Questions for a chart of the quarters and due dates.
Businesses that collect the tire and lead-acid battery fees are granted a six percent (6%) collection reduction. The deduction may be claimed on the Tire and Battery Fee Return. Fees for tire and battery sales must be reported separately on the return.
Nonprofit organizations are not exempt from the tire and lead-acid battery fees, but tires and batteries used for agricultural purposes are exempt if owned and operated by family farms or family farm corporations.
The $.50 tire fee is applicable to each new tire sold at retail. Examples of tires subject to the fee include tires for automobiles, pickups and small trucks, tractor trailers, busses, airplanes, motorcycles and all-terrain vehicles (ATVs), go-carts, construction equipment, self-propelled vehicles (such as forklifts), earth movers, and recreational vehicles or campers.
Tires that are not subject to the tire fee include used tires, recapped tires, and tires for farm implement machinery, manufactured homes, cotton trailers, and bicycles.
The $.50 lead-acid battery fee is applicable to a battery designed to contain lead and sulfuric acid with a nominal voltage of at least six volts and are of the type intended for use in motor vehicles and boat/vessels. Examples of batteries subject to the fee include batteries for automobiles, pickups and small trucks, truck tractors, busses, motorcycles and motorized tri-cycles, construction equipment, recreational vehicles, and boats and boat/vessels.
To remit the fee, retailers will submit the Tire and Battery Fee Return, available in pre-printed voucher booklets or on the department’s website. Retailers may also file a return generated from a personal computer, but prior approval from the department must be obtained before filing the return. Please refer to the departments Frequently Asked Questions to obtain details and instructions for obtaining approval.
If you have questions regarding the Tire and Lead-Acid Battery Fee, please contact the Taxation Division at PO Box 3300, Jefferson City, MO 65105-3300 or call (573) 751-2836. You may also contact the Taxation Division by email at businesstaxregister@dor.mo.gov.