Establishes a one-time one year period to set up payment plans for unpaid vehicle sales tax

HB 2085 establishes a one-year window for vehicle owners in Missouri to set up payment plans for unpaid sales tax on vehicles, trailers, boats, or outboard motors. The bill requires these owners to provide proof of purchase price or evidence that no tax was due to the Department of Revenue to qualify for the payment arrangement. Additionally, the legislation outlines procedures for leasing companies to register with the state, pay sales taxes on rental fees, and operate as registered fleet owners with required financial bonds. Dealers selling vehicles are also given authority to collect and remit sales tax on their behalf, with a provision allowing them to retain a small percentage of the tax collected.