PURPOSE: Section 301.025, 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 exemption. This rule clarifies what constitutes proof of payment or exemption of the Federal Heavy Vehicle Use Tax imposed by Section 4481 of the Internal Revenue Code.

1. (1) All applications (new or renewal) for a commercial motor vehicle registration with a licensed gross weight of sixty thousand ten pounds (60,010 lbs.) or above must be accompanied by proof that federal heavy vehicle use tax has been paid on the vehicle or that the vehicle is tax exempt. Acceptable proof includes:

   1. (A) Schedule 1 to the federal Heavy Highway Vehicle Use Tax Return, Form 2290 appropriately stamped paid or received by the Internal Revenue Service; or
   2. (B) A copy of the front and back of the applicant’s cancelled check made payable to the Internal Revenue Service for the heavy vehicle use tax and the applicant’s copy of Schedule 1 to Form 2290.

2. (2) Proof of tax payment or tax exemption is not required for—

   1. (A) Federal, state, city, and county owned vehicles;
   2. (B) Vehicles owned by the American National Red Cross, a nonprofit volunteer fire department, ambulance association, or rescue squad; or
   3. (C) Vehicles purchased no more than sixty
3. (60) days prior to the date of application for registration.
4. (3) The Heavy Highway Vehicle Use Tax Return (FORM 2290) and the Schedule 1 to FORM 2290, may be obtained at www.irs.gov, or by phone at 1 (800) 829- 3676, or at many Internal Revenue Service offices, post offices, and libraries.

AUTHORITY: section 301.025, RSMo Supp. 2006.* Original rule filed May 27, 1986, effective Aug. 25, 1986. Amended: Filed June 1, 2007, effective Nov. 30, 2007.

*Original authority: 301.025.2, RSMo 1951, amended 1974, 1984, 1987, 1995, 1997, 1998, 1999, 2000, 2004, 2005.