The form that turns a sale into money back. Missouri gives a seller who buys a replacement vehicle within 180 days either side of the sale a credit against the tax on the new one, and this is how it is claimed when the credit was not applied at the counter. The same form covers a refund on unused plates and tabs, a penalty charged in error, and a sale that was rescinded.
Written against Form 426 (Rev 03-2026), issued under RSMo 144.071 and 301.140. The 180 days runs either side of the purchase, which people miss - a car bought before the old one sold still qualifies, as long as the two dates are within the window. What kills these claims is the paperwork rather than the timing: a bill of sale that was never completed, or a notice of sale nobody kept a copy of.
Two documents, and they are not the same thing. Take the blank Form 426 from the dor.mo.gov copy so you get the revision that is current today.
This is all 2 pages of the actual Form 426, rendered from the PDF the Missouri Department of Revenue publishes and completed end to end: letterhead, every field, and the blocks at the foot.
Name, telephone, mailing address, e-mail, the amount requested and how you would rather be contacted.
Watch out: The amount is marked optional on the form. Fill it in anyway - a claim with a figure on it is a claim somebody can check, and the two contact boxes decide whether a query reaches you by phone or by e-mail.
One of eleven tick boxes, each with its own one-line description beside it.
Watch out: For a seller the usual one is the first: purchased, or contracted to purchase, a unit and sold a different unit within 180 days before or after the purchase.
The required-documents pages behind the form list the attachments for each of the eleven reasons separately.
Watch out: They are not the same list. A total loss claim needs a notarised or certified affidavit from the insurer; a 180-day claim needs your bill of sale or notice of sale.
A legible copy of the Missouri title receipt for the unit that was purchased, showing taxes and fees paid.
Watch out: That is the receipt the license office gave the buyer of the new car - which is you. It is the document every one of the eleven sections asks for.
A completed and signed bill of sale or notice of sale for the unit you sold.
Watch out: This is the moment the copy you kept in August earns its keep. The Department is matching one disposal to one purchase, and it wants both dates.
One of the two signature rows, with your printed name and the date.
Watch out: At least one owner of the purchased vehicle has to sign - the new car, not the old one. That catches people who bought the replacement in a spouse's name.
| On the form | What to put in it |
|---|---|
| Claimant | Name printed, telephone, mailing address, city, state, ZIP, e-mail, the amount you are asking for - marked optional - and a preferred method of contact. |
| Reason for refund | Eleven tick boxes down the page: 180-Day Credit, Total Loss, Rescinded Sale, Local Tax, Title/Renewal Penalty, Plates/Tabs, License Office Requests, Excess Fees, Lemon Law, Sales Tax Exemption, Out of State, and an Other block with four ruled lines. |
| The 180-day description | Printed beside the first box: purchased, or contracted to purchase, a unit and sold a different unit within 180 days before or after the purchase. |
| Signature | Two signature rows with printed names and dates, under a declaration that the information provided and any attached supplement is true, complete, and correct - and a note that the signature must be provided by at least one owner of the purchased vehicle. |
| Required documents | Two further pages, one section per reason, listing exactly what has to be attached to each kind of claim. |
Every line here was read off Form 426 (Rev 03-2026) itself — the PDF is here — and off the Missouri Department of Revenue pages. This is plain-language help with a form, not legal advice, and where our wording and the agency's differ, theirs governs.
Back to all Missouri seller paperwork, or what selling a car in Missouri involves.