PURPOSE: The director of the Department of Revenue is charged with the responsibility of receiving dealers’ monthly sales reports and securing power of attorney forms. This rule establishes time limits and guidelines concerning the submission of those reports.

1. (1) Every motor vehicle and boat dealer shall 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 actually 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.)

   1. (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. (B) If any monthly sales report required to be filed on or before a prescribed date is delivered after that date by United States mail, postage prepaid and addressed to the Department of Revenue, the date of the United States postmark stamped on the envelope shall be deemed to be the date of filing. Official United States postmarks will suffice as proof of mailing. Reports may also be submitted by certified mail, registered mail or the dealer may obtain a validated certificate of mailing or receipt from the United States Post Office to establish date of mailing.
2. (2) If no sales occur in any given month, a report must be submitted for that month indicating no sales.
3. (3) No motor vehicle or boat dealer, his/her 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 s/he, his/her agent or representative omit any information requested or fail to report any sale made by the dealership.
4. (4) Every motor vehicle and boat dealer shall retain copies of the sales reports submitted to the Department of Revenue as part of the records to be maintained at the dealership location as provided in section 301.560.1, RSMo and shall hold them available for inspection by appropriate law enforcement officials, officials of the Department of Revenue and the Motor Vehicle Commission. 12 CSR 10-23
5. (5) Every motor vehicle dealer shall submit the original secure power of attorney form (see 12 CSR 10-23.420) 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. Secure power of attorney forms and copies of the corresponding titles received by a dealer in a particular month should be submitted with the sales report completed for that month.

AUTHORITY: sections 32.057, RSMo 1986 and 301.280 and 301.560.1, RSMo Supp. 1990.* 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.

*Original authority 32.057, RSMo 1979, amended 1980, 1983; 301.280, RSMo 1939, amended 1974, 1983, 1984, 1986, 1988, 1990; and 301.560.1, RSMo 1988, amended 1989. Burtrum Brothers Motor Co., Inc. v. Director of Revenue, Case No. RV-86-0650 (A.H.C. 11/10/87). The Administrative Hearing Commission upheld the Department of Revenue’s determination that petitioner failed to make the requisite number of sales. The Administrative Hearing Commission found that the “sales” reported by petitioner were sham transactions in that the buyer never took possession of the vehicles, titles remained in the petitioner’s possession and the titles were not assigned to the alleged purchaser. Furthermore, the commission rejected the argument that respondent’s only remedy when insufficient sales are made is to refuse to renew registration for the following year. The Administrative Hearing Commission held that the Department of Revenue may revoke a registration for petitioner’s attempt to conceal its ineligibility by reporting sham transactions.