Mo. Code Regs. tit. 12 § 10-26.190

Current through Register Vol. 49, No. 21, November 1, 2024.

Section 12 CSR 10-26.190 - Dealers' Monthly Reports

PURPOSE: This rule amendment requires dealers filing electronic sales reports to continue filing electronically and to file reports in months when they have zero (0) sales. The amendment also removes unnecessary information.

(1) Every motor vehicle and boat dealer must file a monthly sales report on a form prescribed by the director of revenue in accordance with section 301.280, RSMo. This report shall be completed in full and received by the Department of Revenue on or before the fifteenth day of the month following the month for which the sales are being reported. (Example: Sales occurring during the month of July must be filed on or before August 15.)

(A) If any due date for filing the report falls on a Saturday, Sunday or legal holiday in this state, the report shall be considered timely if it is filed on the next day which is not a Saturday, Sunday or legal holiday.

(2) Every motor vehicle and boat dealer filing sales reports electronically in accordance with section 301.280, RSMo shall continue to file reports electronically even when monthly sale amounts do not meet the minimum amounts required to file electronically.

(3) No motor vehicle or boat dealer, agent or representative shall willfully or knowingly make a false statement in any monthly sales report required by section 301.280, RSMo and this rule; nor shall the agent or representative omit any information requested or fail to report any sale made by the dealership.

(4) Every motor vehicle and boat dealer shall retain copies of the sales reports and shall hold them available for inspection by appropriate law enforcement officials, and officials of the Department of Revenue.

(5) Every motor vehicle dealer shall submit a copy of the secure power of attorney form in which the dealer is listed as purchaser and a copy of the corresponding certificate of title with the dealer's monthly sales reports as provided in 12 CSR 10-23.420.

12 CSR 10-26.190

AUTHORITY: sections 32.057 and 301.280, RSMo 2000 and 301.560.1, RSMo Supp. 2003.* This rule previously filed as 12 CSR 10-23.050. Original rule filed April 14, 1980, effective Sept. 12, 1980. Amended: Filed March 26, 1982, effective July 12, 1982. Amended: Filed Sept. 3, 1985, effective Jan. 26, 1986. Amended: Filed May 27, 1986, effective Aug. 25, 1986. Amended: Filed March 25, 1991, effective Aug. 30, 1991. Amended and moved: Filed June 24, 2003, effective Dec. 30, 2003.

Amended by Missouri Register April 1, 2019/Volume 44, Number 7, effective 5/31/2019

*Original authority 32.057, RSMo 1979, amended 1980, 1983, 1993, 1994, 1996; 301.280, RSMo 1939, amended 1974, 1983, 1984, 1986, 1988, 1990, 1993, 1997; and 301.560.1, RSMo 1988, amended 1989, 1993, 1995, 1997, 2002.