The Missouri Department of Revenue has ruled that motor oil and antifreeze are not considered parts of a motor vehicle. The taxpayer was a motor vehicle dealer that attempted to purchase motor oil and antifreeze exempt for resale on the basis that the oil and antifreeze qualified as parts.
The ruling determined that motor oil and antifreeze are materials and supplies, not parts. To be a part, the item must have a degree of permanence and durability. Items that are used and consumed in a single process and benefit only one production cycle are considered materials and supplies. Because motor oil and antifreeze dissipate and are frequently replaced, they do not have a degree of permanence and durability.
Note that dealers may purchase motor oil and antifreeze exempt for resale if they will be added to a vehicle that the dealer is preparing to sell. They can be purchased exempt for resale because the motor oil and antifreeze will be sold with the vehicle.