Bill > HB446

This bill establishes a one-time, one-year period (from October 1, 2025, to September 30, 2026) for individuals who have outstanding vehicle sales tax to set up payment plans with the Missouri Department of Revenue. Specifically, the bill creates a pathway for "qualified purchasers" who have failed to pay sales tax, register their vehicle, or obtain license plates to resolve their tax obligations. During this period, the Department of Revenue is encouraged to work with these individuals to create flexible, manageable payment plans that consider the person's income and financial circumstances. Once a payment plan is established, the department will issue a new 90-day temporary permit, which can be renewed as long as the purchaser remains current on payments. Applicants must apply for a payment plan by September 30, 2026, and will need to make a down payment equal to one month's payment to initiate the plan. If a purchaser fails to meet the payment plan obligations, the plan will be terminated, but they will receive credit for previous payments. Starting January 1, 2027, individuals who fail to pay sales tax within 30 days of their temporary permit's expiration will be subject to a fine equal to 1% of the vehicle's total purchase price, in addition to other potential penalties.

https://house.mo.gov/Bill.aspx?bill=HB446&year=2025&code=R