PURPOSE: The director of the Department of Revenue is charged with the responsibility of regulating the certificates of number issued to boat dealers and manufacturers. This rule establishes safeguards to prevent unauthorized use of certificates of number.

1. (1) Whenever a boat dealer or manufacturer is no longer entitled to registration under section 301.560, RSMo through voluntary cessation of business, abandonment of a bona fide established place of business, failure to make six (6) sales per year, suspension or revocation of its registration, sale of the business, declaration of bankruptcy or for any other reason, the certificates of number issued to that dealer shall be surrendered immediately to the director of revenue regardless of the unexpired time remaining in the registration period applicable to the certificates of number.

2. (2) Boat dealer certificates of number are issued primarily for the purpose of allowing a potential buyer to test drive a vessel or vessel trailer owned and held for resale by a dealer. A secondary purpose is to allow the transportation of vessels and vessel trailers owned by a boat dealer or manufacturer and held for the purpose of resale. Therefore, dealer certificates of number shall only be displayed on a vessel or vessel trailer that is—

   1. (A) Owned by the boat manufacturer/dealer; and
   2. (B) Held for resale.

3. (3) Vessels or vessel trailers on which the certificates of number are displayed may then be operated by—

   1. (A) A customer who is test driving the unit; or
   2. (B) An owner, officer or employee of the boat manufacturer/dealer.
4. (4) The certificates of number shall either be displayed on the outside of the vessel or be carried inside the vessel during any demonstration.

5. (5) In addition to obtaining a certificate of number, a boat dealer or manufacturer may obtain a metal boat dealer license plate solely for the purpose of demonstrating a vessel trailer that is owned by the dealer or manufacturer and held for resale. The boat dealer license plate may also be displayed on a vessel trailer which is transporting a vessel to an exhibit or show.

   1. (A) The boat dealer license plate shall be twelve inches by six inches (12” × 6”) in size and shall contain the boat dealer’s registration number.

   2. (B) A boat dealer license plate may be obtained upon payment of the same fees specified in section 301.560(6), RSMo and shall expire on December 31 of each year. These fees are prorated on a monthly basis.

      1. 1. Example: Upon the payment of the

annual license fee set by law, a boat dealer shall be issued one (1) certificate of number for the purpose of test driving a vessel and one (1) boat dealer license plate for the purpose of demonstrating a vessel trailer.

1. (C) As many duplicate certificates of number or boat dealer license plates may be obtained as desired upon payment of the additional fee set by law for each additional certificate of number or boat dealer license plate requested. These fees are prorated on a monthly basis.

   1. 1. Example: Johnson Marina pays the

annual fifty-dollar ($50) registration fee to register as a Missouri boat dealer in January. It will be issued one (1) certificate of number and one (1) boat dealer license plate upon payment of this fee. Johnson Marina requests three (3) additional certificates of number and two (2) additional boat dealer license plates at the time of registration. It will be charged an additional ten dollars and fifty cents ($10.50) for each certificate of number and each boat dealer license plate requested ($10.50 × 5 × $52.50 × $50.00 × $102.50).

1. 2. Example. Johnson Marina is a regis-

tered boat dealer and elects to obtain two (2) additional certificates of number and one (1) additional boat dealer license plate on April 5. Johnson Marina is required to pay the prorated fee of $7.88 × 3 = $23.64.

1. (6) Section 301.560, RSMo provides that certificates of number “may be displayed on any vessel or vessel trailer owned and held for resale by a boat dealer or manufacturer and used by a customer who is test driving the vessel or vessel trailer, or is used by an employee or officer, but shall not be displayed on any vessel or vessel trailer hired or loaned to others or upon any regularly used service vessel or vessel trailer.” Therefore, dealer certificates of number shall be displayed on the following:

   1. (A) Vessels or vessel trailers that are rented or leased;
   2. (B) Vessels or vessel trailers that are loaned to someone other than an owner, officer or employee of the dealership (for example, a dealer may not loan a vessel displaying a certificate of number to the dealer’s customer while the customer’s vessel is being serviced or repaired);
   3. (C) Vessels or vessel trailers that are used for hauling or towing;
   4. (D) Vessels or vessel trailers used by anyone who is not an officer or employee of the manufacturer/dealer (vessel or vessel trailers shall not be used by relatives of employees and officers by virtue of that fact alone); or
   5. (E) Vessels or vessel trailers that are not for resale.

AUTHORITY: section 301.560, RSMo Supp. 1990.* Original rule filed July 17, 1989, effective Oct. 27, 1989.

*Original authority: 301.560, RSMo 1988, amended 1989.