Form 4298a - Exemptions And Requirements

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EXEMPTIONS AND REQUIREMENTS
EXEMPTION 1: TAXES PREVIOUSLY PAID
EXEMPTION 7: TAXES PAID TO ANOTHER STATE
EXEMPTION 14: INSURANCE COMPANIES
Missouri Sales Tax will not be assessed on a
Sales tax paid another state on the purchase of a
Missouri Sales Tax will not be assessed on any
vehicle if Missouri Sales Tax has been paid on
vehicle purchased in that state will, upon proof of
vehicle acquired by an insurance company as a
the acquisition of the unit.
such payment, be credited against any Missouri
result of a settlement of a claim for loss due to
Sales Tax due.
damage, theft or other occurrence relative to it.
This includes adding or dropping a lien, adding a
spouse, dropping a name or a legal name change.
If the vehicle has not been titled in the applicant’s
EXEMPTION 15: COMMON CARRIERS
name for more than 90 days, proof of the amount
EXEMPTION 2: OUT-OF-STATE TITLES
Missouri Sales Tax will not be assessed on any
of sales tax paid to the other state (i.e., a copy of
commercial motor vehicle or trailer which is
Missouri Sales Tax will not be assessed on
validated receipt) must be submitted.
used by a common carrier in the transportation
a vehicle brought into Missouri from another
of persons or property in interstate or intrastate
state or foreign country if the owner titled and/
EXEMPTION 8: GOVERNMENT OWNED UNITS
commerce.
or registered the unit for at least 90 days prior to
Missouri Sales Tax will not be assessed on a
registration in this state.
In all instances, the motor vehicle must be issued a
vehicle owned or used by the state of Missouri, or
24,000 pound or above commercial license plate or
any other political subdivision nor to any agency
EXEMPTION 3: DEALER TITLE
a commercial bus plate. If the vehicle is not licensed
of the Federal Government.
Missouri Sales Tax will not be assessed on a
at the time of application for title, the applicant must
vehicle acquired by a registered Missouri motor
EXEMPTION 9: PUBLIC SCHOOLS
record in Section 2 of the DOR-5095, the gross
vehicle or boat dealer for resale.
weight of the license plate that will be purchased
Missouri Sales Tax will not be assessed on a
and the name of the state that will issue the plate.
vehicle owned or used by educational institutions
EXEMPTION 4: NON-PROFIT ORGANIZATIONS
supported by public funds.
**A copy of the completed Sales Tax Exemption
Missouri Sales Tax will not be assessed on a
Statement For Authorized Common Carriers
**A copy of the Missouri Sales Tax exemption
vehicle purchased, owned and used by any
(DOR-5095) must be submitted.
letter issued by the Missouri Sales Tax Bureau,
religious or charitable institution for use in the
P.O. Box 840, Jefferson City, Missouri 65105,
conduct of regular religious or charitable functions
EXEMPTION 16: CORPORATION/PARTNERSHIPS
must be submitted.
and activities.
Missouri Sales Tax will not be assessed on any
**A copy of the Missouri Sales Tax exemption
EXEMPTION 10: TAXES PAID TO DEALER/RETAILER
vehicle transferred in accordance with Sections
letter issued by the Missouri Sales Tax Bureau,
144.011 and 144.617 RSMo.**Proof of exemption
Missouri Sales Tax will not be assessed on a
P.O. Box 840, Jefferson City, Missouri 65105,
is required as outlined in Official Procedure MV
manufactured home, homemade unit, all-terrain
must be submitted.
I-45.
vehicle, outboard motor, or farm wagon on which
the Missouri Sales Tax has been paid to the
EXEMPTION 5: RELIGIOUS SCHOOLS
EXEMPTION 17: ABANDONED UNITS
dealer/retailer.
Missouri Sales Tax will not be assessed
Missouri Sales Tax will not be assessed on
**Proof of payment of the taxes is required in the
on a vehicle owned and used by religious
any abandoned vehicle acquired by a towing
form of a bill of sale or copy of the sales invoice.
organizations in transferring pupils to and from
company. (Reference Sections 304.155 and
schools supported by such organizations.
304.157, RSMo.)
EXEMPTION 12: LEASING COMPANIES
**A copy of the Missouri Sales Tax exemption
Missouri Sales Tax will not be assessed on a
EXEMPTION 18: CONCRETE TRUCKS
letter issued by the Missouri Sales Tax Bureau,
vehicle acquired for lease/rental by registered
P.O. Box 840, Jefferson City, Missouri 65105,
Missouri Sales Tax will not be assessed on
Missouri motor vehicle/ marinecraft leasing
must be submitted.
concrete trucks used directly in the manufacturing
companies.The lease/rental number assigned by
of concrete. (Reference Section 144.030 RSMo.)
EXEMPTION 6: ACQUIRED BY GIFT
the Department of Revenue must be recorded in
the “L/R NUMBER” block of the title application.
EXEMPTION 19: MV’S AND TRAILERS GREATER
Missouri Sales Tax will not be assessed on a
THAN 54,000
vehicle acquired by gift provided the donor or
EXEMPTION 13: REPOSSESSED UNITS
decedent has paid all sales tax.
Missouri Sales Tax will not be assessed on motor
Missouri Sales Tax will not be assessed on a
vehicles registered in excess of 54,000 lbs, and
**A gift statement must be submitted. The
vehicle acquired by a lienholder with a security
trailers which regularly haul loads greater than
statement must be signed by at least one of
agreement or other contract for security covering
54,000 lbs (trailer must also have a gross vehicle
the donor(s) and include the year, make, and
the unit being repossessed either by legal process
weight rating in excess of 54,000 lbs). (Reference
identification number.
or in accordance with the terms of the contract.
Section 144.030 RSMo.)
** = Requires documentation.
DOR-4298A (07-2013)

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