Frequently Asked Questions
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Tire and Lead-Acid Battery Fee
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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.
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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(18) 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".
Batteries of the type intended for use in motor vehicles or watercraft but are used in some other capacity are also subject to the fee.
Batteries of the type intended for use in motor vehicles or watercraft 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 the
department of Revenue's web site.
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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 the
department of Revenue's web site.
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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 | 2005 & 2006 Actual Due Dates |
|---|---|
| October - December 2005 | January 31, 2006 |
| January - March 2006 | May 1, 2006 |
| April - June 2006 | July 31, 2006 |
| July - September 2006 | October 31, 2006 |
| October - December 2006 | January 31, 2007 |
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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.
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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 a few ways (The examples below are based
on the interest rate for tax year 2005.):
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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).
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Multiply the total amount of tax due by the daily rate. Multiply
the result by the number of days late.
- Use the Department of Revenue's 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.
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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.
Use the Department of Revenue's Interest and Additions Calculator .
Note: Do not calculate interest on the amount of additions to tax due.
Use the Department of Revenue's 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.
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.