Mo. Code Regs. tit. 12 § 10-23.470
Current through Register Vol. 49, No. 24, December 16, 2024
Section 12 CSR 10-23.470 - Notice of SalePURPOSE: This amendment updates form information.
(1) When selling a motor vehicle, trailer, or all-terrain vehicle to a Missouri resident, the seller must report the sale to the Department of Revenue. (A) Sellers, other than Missouri licensed dealers, must complete one (1) of the following forms and submit it to the Department of Revenue within thirty (30) days of the sale: 1. Notice of Sale (Form 5049), required when title does not include the perforated notice of sale;2. The Notice of Sale (Form 5049A), this is the perforated portion at the bottom of the Missouri Certificate of Title; or3. Bill of Sale (Form 1957), used when applying for a tax credit under section 144.025, RSMo.(B) Missouri licensed dealers who do not file their sales reports electronically must complete a Notice of Sale using Forms 5049 and 5049A for each retail sale made to a Missouri resident and submit the forms with the corresponding dealer's monthly sales reports.(2) Notice of Sale (Form 5049), revised December 2018, and the Bill of Sale (Form 1957), revised August 2019, are incorporated by reference and published by and can be obtained from the Missouri Department of Revenue, PO Box 100, Jefferson City, MO 65105-0100 or at dor.mo.gov. These forms do not include any amendments or additions since the revision dates noted.Adopted by Missouri Register April 15, 2024/volume 49, Number 08, effective 5/31/2024.