Tire and Lead-Acid Battery Fee


What is the amount of the tire fee?

The tire fee is $.50 per qualifying new tire sold at retail.

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What is the amount of the battery fee?

The battery fee is $.50 per qualifying battery sold at retail.

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What tires are subject to the tire fee in Missouri?

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:

Following is a list of types of tires normally not subject to the tire fee:

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Are nonprofit organizations exempt from paying the tire fee?

No. Sales of qualifying new tires to nonprofit organizations are subject to the tire fee.

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Are tires sold for use in agricultural operations exempt from 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.

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Which batteries are subject to the lead-acid battery fee in Missouri?

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:

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.

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Are nonprofit organizations exempt from paying the battery fee?

No. Sales of qualifying batteries to nonprofit organizations are subject to the battery fee.

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Are batteries sold for use in agricultural operations exempt from the battery fee?

Yes, batteries sold for agricultural use are exempt from the battery fee.

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How do I report the tire and battery fee?

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.

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Where do I obtain the Tire and Battery Fee Return?

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.

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How often am I required to file my Tire and Battery Fee Returns?

Tire and Battery Fee Returns must be filed on a quarterly basis. 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. If April 30 falls on a Saturday, Sunday or holiday, the due date would be the next business day.

Quarterly Reporting Due Date
January - March April 30
April - June July 31
July - September October 31
October - December January 31

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Will my filing frequency ever change?

No. Tire and battery fee returns are always filed on calendar quarters.

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What if the due date to file a return falls on a Saturday, Sunday or a holiday?

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.

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Am I required to submit a return if I don't sell any tires or batteries in a quarter covered by a return?

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.

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Do I need a special form to file an amended return?

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.

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Can negative Total Tires or negative Total Batteries be reported on 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.

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How is the six percent collection deduction calculated?

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.

Example:
$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

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What determines if a return is timely?

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.

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Can I file a return that has been generated by my computer rather than the one received from the Department of Revenue?

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 3380, Jefferson City, MO 65105-3380 to get prior approval.

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Do I combine the figures for tire sales with the figures reported for battery sales?

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.

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How do I calculate the interest on a late payment?

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.

Example:
$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.

Example:
$100.00 x .0001370 = $.0137
$.0137 x 30 days late = $.41

Please use our interest and additions calculator.

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How often are the interest rates updated?

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.

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What are additions to fees and how are they computed?

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.

Please visit our interest and additions calculator.

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What is the "approved credit" line on the return(s)?

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.

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