Retailers of lead-acid batteries, duties--notice to purchaser,contents.
260.262. A person selling lead-acid batteries at retail or offeringlead-acid batteries for retail sale in the state shall:
(1) Accept, at the point of transfer, in a quantity at least equal tothe number of new lead-acid batteries purchased, used lead-acid batteries fromcustomers, if offered by customers;
(2) Post written notice which must be at least four inches by six inchesin size and must contain the universal recycling symbol and the followinglanguage:
(a) It is illegal to discard a motor vehicle battery or other lead-acidbattery;
(b) Recycle your used batteries; and
(c) State law requires us to accept used motor vehicle batteries, orother lead-acid batteries for recycling, in exchange for new batteriespurchased; and
(3) Manage used lead-acid batteries in a manner consistent with therequirements of the state hazardous waste law;
*(4) Collect at the time of sale a fee of fifty cents for each lead-acidbattery sold. Such fee shall be added to the total cost to the purchaser atretail after all applicable sales taxes on the battery have been computed.The fee imposed, less six percent of fees collected, which shall be retainedby the seller as collection costs, shall be paid to the department of revenuein the form and manner required by the department and shall include the totalnumber of batteries sold during the preceding month. The department ofrevenue shall promulgate rules and regulations necessary to administer the feecollection and enforcement. The terms "sold at retail" and "retail sales" donot include the sale of batteries to a person solely for the purpose ofresale, if the subsequent retail sale in this state is to the ultimateconsumer and is subject to the fee. However, this fee shall not be paid onbatteries sold for use in agricultural operations upon written certificationby the purchaser; and
*(5) The department of revenue shall administer, collect, and enforcethe fee authorized pursuant to this section pursuant to the same proceduresused in the administration, collection, and enforcement of the general statesales and use tax imposed pursuant to chapter 144, RSMo, except as provided inthis section. The proceeds of the battery fee, less four percent of theproceeds, which shall be retained by the department of revenue as collectioncosts, shall be transferred by the department of revenue into the hazardouswaste fund, created pursuant to section 260.391. The fee created insubdivision (4) and this subdivision shall be effective October 1, 2005. Theprovisions of subdivision (4) and this subdivision shall terminate June 30,2011.
Retailers of lead-acid batteries, duties--notice to purchaser,contents.
260.262. A person selling lead-acid batteries at retail or offeringlead-acid batteries for retail sale in the state shall:
(1) Accept, at the point of transfer, in a quantity at least equal tothe number of new lead-acid batteries purchased, used lead-acid batteries fromcustomers, if offered by customers;
(2) Post written notice which must be at least four inches by six inchesin size and must contain the universal recycling symbol and the followinglanguage:
(a) It is illegal to discard a motor vehicle battery or other lead-acidbattery;
(b) Recycle your used batteries; and
(c) State law requires us to accept used motor vehicle batteries, orother lead-acid batteries for recycling, in exchange for new batteriespurchased; and
(3) Manage used lead-acid batteries in a manner consistent with therequirements of the state hazardous waste law;
*(4) Collect at the time of sale a fee of fifty cents for each lead-acidbattery sold. Such fee shall be added to the total cost to the purchaser atretail after all applicable sales taxes on the battery have been computed.The fee imposed, less six percent of fees collected, which shall be retainedby the seller as collection costs, shall be paid to the department of revenuein the form and manner required by the department and shall include the totalnumber of batteries sold during the preceding month. The department ofrevenue shall promulgate rules and regulations necessary to administer the feecollection and enforcement. The terms "sold at retail" and "retail sales" donot include the sale of batteries to a person solely for the purpose ofresale, if the subsequent retail sale in this state is to the ultimateconsumer and is subject to the fee. However, this fee shall not be paid onbatteries sold for use in agricultural operations upon written certificationby the purchaser; and
*(5) The department of revenue shall administer, collect, and enforcethe fee authorized pursuant to this section pursuant to the same proceduresused in the administration, collection, and enforcement of the general statesales and use tax imposed pursuant to chapter 144, RSMo, except as provided inthis section. The proceeds of the battery fee, less four percent of theproceeds, which shall be retained by the department of revenue as collectioncosts, shall be transferred by the department of revenue into the hazardouswaste fund, created pursuant to section 260.391. The fee created insubdivision (4) and this subdivision shall be effective October 1, 2005. Theprovisions of subdivision (4) and this subdivision shall terminate June 30,2011.
Retailers of lead-acid batteries, duties--notice to purchaser,contents.
260.262. A person selling lead-acid batteries at retail or offeringlead-acid batteries for retail sale in the state shall:
(1) Accept, at the point of transfer, in a quantity at least equal tothe number of new lead-acid batteries purchased, used lead-acid batteries fromcustomers, if offered by customers;
(2) Post written notice which must be at least four inches by six inchesin size and must contain the universal recycling symbol and the followinglanguage:
(a) It is illegal to discard a motor vehicle battery or other lead-acidbattery;
(b) Recycle your used batteries; and
(c) State law requires us to accept used motor vehicle batteries, orother lead-acid batteries for recycling, in exchange for new batteriespurchased; and
(3) Manage used lead-acid batteries in a manner consistent with therequirements of the state hazardous waste law;
*(4) Collect at the time of sale a fee of fifty cents for each lead-acidbattery sold. Such fee shall be added to the total cost to the purchaser atretail after all applicable sales taxes on the battery have been computed.The fee imposed, less six percent of fees collected, which shall be retainedby the seller as collection costs, shall be paid to the department of revenuein the form and manner required by the department and shall include the totalnumber of batteries sold during the preceding month. The department ofrevenue shall promulgate rules and regulations necessary to administer the feecollection and enforcement. The terms "sold at retail" and "retail sales" donot include the sale of batteries to a person solely for the purpose ofresale, if the subsequent retail sale in this state is to the ultimateconsumer and is subject to the fee. However, this fee shall not be paid onbatteries sold for use in agricultural operations upon written certificationby the purchaser; and
*(5) The department of revenue shall administer, collect, and enforcethe fee authorized pursuant to this section pursuant to the same proceduresused in the administration, collection, and enforcement of the general statesales and use tax imposed pursuant to chapter 144, RSMo, except as provided inthis section. The proceeds of the battery fee, less four percent of theproceeds, which shall be retained by the department of revenue as collectioncosts, shall be transferred by the department of revenue into the hazardouswaste fund, created pursuant to section 260.391. The fee created insubdivision (4) and this subdivision shall be effective October 1, 2005. Theprovisions of subdivision (4) and this subdivision shall terminate June 30,2011.
