PURPOSE: Section 301.025.2., RSMo prohibits the director of revenue from registering any vehicle subject to Federal Heavy Vehicle Use Tax unless the applicant submits proof of payment or proof that the tax is not owing. This rule clarifies what constitutes proof of payment (or that the tax is not owing) of the Federal Heavy Vehicle Use Tax imposed by Section 4481 of the Internal Revenue Code of 1954.

Editor’s Note: The secretary of state has determined that the publication of this rule in its entirety would be unduly cumbersome or expensive. The entire text of the material referenced has been filed with the secretary of state. This material may be found at the Office of the Secretary of State or at the headquarters of the agency and is available to any interested person at a cost established by state law.

1. (1) The federal heavy vehicle use tax is imposed on highway motor vehicles which (together with semi-trailers and trailers customarily used in connection with highway motor vehicles) have a taxable gross weight of at least fifty-five thousand pounds (55,000 lbs.). Effective July 1, 1985 any single or straight truck having two (2) or three (3) axles is subject to the heavy vehicle use tax if the vehicle is licensed for fifty-five thousand pounds (55,000 lbs.) or above.
2. (2) Vehicles not used for highway transportation (such as farm tractors, road graders, bulldozers or specialized motor equipment used for nontransportational functions) are not subject to the tax.
3. (3) Vehicles which are not used for highway transportation and are licensed for fifty-five thousand pounds (55,000 lbs.) or above may be exempt from the payment of these taxes provided the owner(s) files a FORM 2290 to claim a suspension of the tax liability. The owner may claim a tax suspension for a motor vehicle which is considered taxable during a tax period if the vehicle is used on the public highway for five thousand (5000) or fewer miles; or in the case of agricultural vehicles, the vehicle is used for seven thousand five hundred (7500) or fewer miles.

4. (4) Beginning October 1, 1985 all applications for a local or beyond local commercial motor vehicle sixty thousand pounds (60,000 lbs.) or above license plate must be accompanied by proof that federal heavy vehicle use tax has been paid or that the tax is suspended before a license plate may be issued or renewed. The applicant must provide one (1) or more of the following documents as proof of payment of this tax:

   1. (A) Schedule 1 to Form 2290 as proof of payment. Schedule 1 to Form 2290 must be appropriately stamped (receipted) by the Internal Revenue Service.

      1. 1. The Heavy Vehicle Use Tax Return,

Form 2290, is the form used to figure and pay the heavy vehicle use tax or to claim a tax suspension.

1. 2. Schedule 1 to Form 2290 is the form

used to identify the vehicle identification number (VIN) and vehicle tax category as reported on the Form 2290;

1. (B) If the applicant has not received Schedule 1 to Form 2290 appropriately stamped (receipted) by the Internal Revenue Service prior to making application for registration, but has received his/her cancelled check payable to the Internal Revenue Service for the heavy vehicle use tax, s/he may present the following as proof of payment: copy of the front and back of the cancelled check; and applicant’s copy of Schedule 1 to Form 2290;
2. (C) If a receipted or nonreceipted Schedule 1 shows tax due on twenty-one (21) vehicles or less or tax suspended on nine (9) vehicles or less and the taxpayer’s name on the Schedule 1 is one of the names in which the vehicles are sought to be registered, each of the vehicles identified on the Schedule 1 must be identified by the VIN before the schedule may be accepted as valid proof of payment. If, on the other hand, the receipted or nonreceipted Schedule 1 shows tax due on more than twenty-one (21) vehicles or tax suspended on more than nine (9) vehicles and the taxpayer’s name on the Schedule 1 is one of the names in which the vehicles are sought to be registered, the Schedule 1 shall be accepted as proof of payment in support of the registration of a number of vehicles equal to or less than the total and a list of the vehicles (or their VINs) is not required as part of the proof of payment; and
3. (D) If a receipted or nonreceipted Schedule 1 which does not include a list of VINs is submitted as proof of payment for the registration of one (1) or more highway motor vehicles and the name of the taxpayer appearing on the Schedule 1 is not one of the names in which the vehicles are sought to be registered, then the Schedule 1 shall be accepted as proof of payment in support of the registration of a number of vehicles equal to or less than the total number of vehicles on the Schedule 1 provided the Schedule 1 is accompanied by a written statement executed by the taxpayer. The written statement shall contain the VINs of the vehicles sought to be registered and a statement that the Federal Heavy Vehicle Use Tax (as detailed in 4481(a) of 26 CFR part 41) has been paid with respect to the vehicles for the taxable period. The statement must be signed by the taxpayer whose name appears on the Schedule 1.

1. (5) An applicant requesting a commercial motor vehicle license for a newly acquired vehicle is not required to provide proof of payment of the federal heavy vehicle use tax if s/he presents a notarized bill of sale or properly assigned ownership document indicating the vehicle was purchased no more than sixty (60) days prior to the date s/he submitted his/her application for license plates. If the application for license plates is submitted after the sixty (60)-day period, s/he must submit proof that federal heavy vehicle use tax has been paid or that the tax is suspended before license plates may be issued.
2. (6) All branch and fee agent license offices must verify proof of payment of federal heavy vehicle use tax or that the tax has been suspended. The license office shall validate or stamp Schedule 1 to Form 2290 each time a license plate is issued for a vehicle described on the form.

AUTHORITY: section 301.025.2, RSMo Supp. 1987.* Original rule filed May 27, 1986, effective Aug. 25, 1986. *Original authority: 301.025.2, RSMo 1951, amended 1974, 1984, 1987.