Fee, sale of new tires, amount--collection, use ofmoneys--termination.
260.273. 1. Any person purchasing a new tire may present to the sellerthe used tire or remains of such used tire for which the new tire purchased isto replace.
2. A fee for each new tire sold at retail shall be imposed on any personengaging in the business of making retail sales of new tires within thisstate. The fee shall be charged by the retailer to the person who purchases atire for use and not for resale. Such fee shall be imposed at the rate offifty cents for each new tire sold. Such fee shall be added to the total costto the purchaser at retail after all applicable sales taxes on the tires havebeen computed. The fee imposed, less six percent of fees collected, whichshall be retained by the tire retailer as collection costs, shall be paid tothe department of revenue in the form and manner required by the department ofrevenue and shall include the total number of new tires sold during thepreceding month. The department of revenue shall promulgate rules andregulations necessary to administer the fee collection and enforcement. Theterms "sold at retail" and "retail sales" do not include the sale of new tiresto a person solely for the purpose of resale, if the subsequent retail sale inthis state is to the ultimate consumer and is subject to the fee.
3. The department of revenue shall administer, collect and enforce thefee authorized pursuant to this section pursuant to the same procedures usedin the administration, collection and enforcement of the general state salesand use tax imposed pursuant to chapter 144, RSMo, except as provided in thissection. The proceeds of the new tire fee, less four percent of the proceeds,which shall be retained by the department of revenue as collection costs,shall be transferred by the department of revenue into an appropriatesubaccount of the solid waste management fund, created pursuant to section260.330.
4. Up to five percent of the revenue available may be allocated, uponappropriation, to the department of natural resources to be used cooperativelywith the department of elementary and secondary education for the purposes ofdeveloping environmental educational materials, programs, and curriculum thatassist in the department's implementation of sections 260.200 to 260.345.
5. Up to fifty percent of the moneys received pursuant to this sectionmay, upon appropriation, be used to administer the programs imposed by thissection. Up to forty-five percent of the moneys received under this sectionmay, upon appropriation, be used for the grants authorized in subdivision (2)of subsection 6 of this section. All remaining moneys shall be allocated,upon appropriation, for the projects authorized in section 260.276, exceptthat any unencumbered moneys may be used for public health, environmental, andsafety projects in response to environmental or public health emergencies andthreats as determined by the director.
6. The department shall promulgate, by rule, a statewide plan for theuse of moneys received pursuant to this section to accomplish the following:
(1) Removal of waste tires from illegal tire dumps;
(2) Providing grants to persons that will use products derived fromwaste tires, or used waste tires as a fuel or fuel supplement; and
(3) Resource recovery activities conducted by the department pursuant tosection 260.276.
*7. The fee imposed in subsection 2 of this section shall begin thefirst day of the month which falls at least thirty days but no more than sixtydays immediately following August 28, 2005, and shall terminate January 1,2015.
Fee, sale of new tires, amount--collection, use ofmoneys--termination.
260.273. 1. Any person purchasing a new tire may present to the sellerthe used tire or remains of such used tire for which the new tire purchased isto replace.
2. A fee for each new tire sold at retail shall be imposed on any personengaging in the business of making retail sales of new tires within thisstate. The fee shall be charged by the retailer to the person who purchases atire for use and not for resale. Such fee shall be imposed at the rate offifty cents for each new tire sold. Such fee shall be added to the total costto the purchaser at retail after all applicable sales taxes on the tires havebeen computed. The fee imposed, less six percent of fees collected, whichshall be retained by the tire retailer as collection costs, shall be paid tothe department of revenue in the form and manner required by the department ofrevenue and shall include the total number of new tires sold during thepreceding month. The department of revenue shall promulgate rules andregulations necessary to administer the fee collection and enforcement. Theterms "sold at retail" and "retail sales" do not include the sale of new tiresto a person solely for the purpose of resale, if the subsequent retail sale inthis state is to the ultimate consumer and is subject to the fee.
3. The department of revenue shall administer, collect and enforce thefee authorized pursuant to this section pursuant to the same procedures usedin the administration, collection and enforcement of the general state salesand use tax imposed pursuant to chapter 144, RSMo, except as provided in thissection. The proceeds of the new tire fee, less four percent of the proceeds,which shall be retained by the department of revenue as collection costs,shall be transferred by the department of revenue into an appropriatesubaccount of the solid waste management fund, created pursuant to section260.330.
4. Up to five percent of the revenue available may be allocated, uponappropriation, to the department of natural resources to be used cooperativelywith the department of elementary and secondary education for the purposes ofdeveloping environmental educational materials, programs, and curriculum thatassist in the department's implementation of sections 260.200 to 260.345.
5. Up to fifty percent of the moneys received pursuant to this sectionmay, upon appropriation, be used to administer the programs imposed by thissection. Up to forty-five percent of the moneys received under this sectionmay, upon appropriation, be used for the grants authorized in subdivision (2)of subsection 6 of this section. All remaining moneys shall be allocated,upon appropriation, for the projects authorized in section 260.276, exceptthat any unencumbered moneys may be used for public health, environmental, andsafety projects in response to environmental or public health emergencies andthreats as determined by the director.
6. The department shall promulgate, by rule, a statewide plan for theuse of moneys received pursuant to this section to accomplish the following:
(1) Removal of waste tires from illegal tire dumps;
(2) Providing grants to persons that will use products derived fromwaste tires, or used waste tires as a fuel or fuel supplement; and
(3) Resource recovery activities conducted by the department pursuant tosection 260.276.
*7. The fee imposed in subsection 2 of this section shall begin thefirst day of the month which falls at least thirty days but no more than sixtydays immediately following August 28, 2005, and shall terminate January 1,2015.
Fee, sale of new tires, amount--collection, use ofmoneys--termination.
260.273. 1. Any person purchasing a new tire may present to the sellerthe used tire or remains of such used tire for which the new tire purchased isto replace.
2. A fee for each new tire sold at retail shall be imposed on any personengaging in the business of making retail sales of new tires within thisstate. The fee shall be charged by the retailer to the person who purchases atire for use and not for resale. Such fee shall be imposed at the rate offifty cents for each new tire sold. Such fee shall be added to the total costto the purchaser at retail after all applicable sales taxes on the tires havebeen computed. The fee imposed, less six percent of fees collected, whichshall be retained by the tire retailer as collection costs, shall be paid tothe department of revenue in the form and manner required by the department ofrevenue and shall include the total number of new tires sold during thepreceding month. The department of revenue shall promulgate rules andregulations necessary to administer the fee collection and enforcement. Theterms "sold at retail" and "retail sales" do not include the sale of new tiresto a person solely for the purpose of resale, if the subsequent retail sale inthis state is to the ultimate consumer and is subject to the fee.
3. The department of revenue shall administer, collect and enforce thefee authorized pursuant to this section pursuant to the same procedures usedin the administration, collection and enforcement of the general state salesand use tax imposed pursuant to chapter 144, RSMo, except as provided in thissection. The proceeds of the new tire fee, less four percent of the proceeds,which shall be retained by the department of revenue as collection costs,shall be transferred by the department of revenue into an appropriatesubaccount of the solid waste management fund, created pursuant to section260.330.
4. Up to five percent of the revenue available may be allocated, uponappropriation, to the department of natural resources to be used cooperativelywith the department of elementary and secondary education for the purposes ofdeveloping environmental educational materials, programs, and curriculum thatassist in the department's implementation of sections 260.200 to 260.345.
5. Up to fifty percent of the moneys received pursuant to this sectionmay, upon appropriation, be used to administer the programs imposed by thissection. Up to forty-five percent of the moneys received under this sectionmay, upon appropriation, be used for the grants authorized in subdivision (2)of subsection 6 of this section. All remaining moneys shall be allocated,upon appropriation, for the projects authorized in section 260.276, exceptthat any unencumbered moneys may be used for public health, environmental, andsafety projects in response to environmental or public health emergencies andthreats as determined by the director.
6. The department shall promulgate, by rule, a statewide plan for theuse of moneys received pursuant to this section to accomplish the following:
(1) Removal of waste tires from illegal tire dumps;
(2) Providing grants to persons that will use products derived fromwaste tires, or used waste tires as a fuel or fuel supplement; and
(3) Resource recovery activities conducted by the department pursuant tosection 260.276.
*7. The fee imposed in subsection 2 of this section shall begin thefirst day of the month which falls at least thirty days but no more than sixtydays immediately following August 28, 2005, and shall terminate January 1,2015.
