SB 887 - Current law allows motor vehicle dealers to apply to the Department of Revenue for authority to collect and remit state sales tax on all motor vehicles sold by the motor vehicle dealer. This act modifies such provision by requiring motor vehicle dealers to collect and remit such sales taxes, including local sales taxes. A motor vehicle dealer shall not issue a temporary permit for a motor vehicle sold by the dealer until the dealer has collected the sales tax owed on such motor vehicle. (Sections 32.087 and 144.070) These provisions are similar to HB 1352 (2020) and HB 1615 (2020). This act also allows any person possessing a license plate determined by the Director of Revenue to be of a design substantially similar to plates issued by the state at least twenty-five years prior to the time of registration may use such plate when registering a vehicle, as described in the act. Registration of such plates shall be subject to an additional fee of $25. (Section 301.476) JOSH NORBERG