Missouri 2024 Regular Session

Missouri House Bill HB2072 Compare Versions

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Version 2 (New)

Old	New		Differences
1	1		SECONDREGULARSESSION
2		-	HOUSECOMMITTEESUBSTITUTEFOR
3	2		HOUSEBILLNO.2072
4	3		102NDGENERALASSEMBLY
5		-	3316H.02C DANARADEMANMILLER,ChiefClerk
	4	+	INTRODUCEDBYREPRESENTATIVEMAYHEW.
	5	+	3316H.01I DANARADEMANMILLER,ChiefClerk
6	6		ANACT
7	7		Torepealsections142.803,142.815,142.822,and142.824,RSMo,andtoenactinlieu
8	8		thereoffournewsectionsrelatingtothemotorfueltaxexemption.
9	9		BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
10	10		SectionA.Sections142.803,142.815,142.822,and142.824,RSMo,arerepealed
11	11		2andfournewsectionsenactedinlieuthereof,tobeknownassections142.803,142.815,
12	12		3142.822,and142.824,toreadasfollows:
13	13		142.803.1.Ataxisleviedandimposedonallmotorfuelusedorconsumedinthis
14	14		2stateasfollows:
15	15		3 (1)Motorfuel,seventeencentspergallon;
16	16		4 (2)Alternativefuels,notsubjecttothedecalfeesasprovidedinsection142.869,with
17	17		5apowerpotentialequivalentofmotorfuel.Intheeventalternativefuel,whichisnot
18	18		6commonlysoldormeasuredbythegallon,isusedinmotorvehiclesonthehighwaysofthis
19	19		7state,thedirectorisauthorizedtoassessandcollectataxuponsuchalternativefuelmeasured
20	20		8bythenearestpowerpotentialequivalenttothatofonegallonofregulargradegasoline.The
21	21		9determinationbythedirectorofthepowerpotentialequivalentofsuchalternativefuelshall
22	22		10beprimafaciecorrect;
23	23		11 (3)Aviationfuelusedinpropellingaircraftwithreciprocatingengines,ninecentsper
24	24		12gallonasleviedandimposedbysection155.080tobecollectedasrequiredunderthis
25	25		13chapter;
26	26		14 (4)Compressednaturalgasfuel,fivecentspergasolinegallonequivalentuntil
27	27		15December31,2019,elevencentspergasolinegallonequivalentfromJanuary1,2020,until
28	28		16December31,2024,andthenseventeencentspergasolinegallonequivalentthereafter.The
29		-	17gasolinegallonequivalentandmethodofsaleforcompressednaturalgasshallbeas
30	29		EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
31		-	intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18publishedbytheNationalInstituteofStandardsandTechnologyinHandbooks44and130,
	30	+	intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17gasolinegallonequivalentandmethodofsaleforcompressednaturalgasshallbeas
	31	+	18publishedbytheNationalInstituteofStandardsandTechnologyinHandbooks44and130,
32	32		19andsupplementstheretoorrevisionsthereof.Intheabsenceofsuchstandardoragreement,
33	33		20thegasolinegallonequivalentandmethodofsaleforcompressednaturalgasshallbeequalto
34	34		21fiveandsixty-six-hundredthspoundsofcompressednaturalgas.Allapplicableprovisions
35	35		22containedinthischaptergoverningadministration,collections,andenforcementofthestate
36	36		23motorfueltaxshallapplytothetaximposedoncompressednaturalgas,includingbutnot
37	37		24limitedtolicensing,reporting,penalties,andinterest;
38	38		25 (5)Liquefiednaturalgasfuel,fivecentsperdieselgallonequivalentuntilDecember
39	39		2631,2019,elevencentsperdieselgallonequivalentfromJanuary1,2020,untilDecember31,
40	40		272024,andthenseventeencentsperdieselgallonequivalentthereafter.Thedieselgallon
41	41		28equivalentandmethodofsaleforliquefiednaturalgasshallbeaspublishedbytheNational
42	42		29InstituteofStandardsandTechnologyinHandbooks44and130,andsupplementstheretoor
43	43		30revisionsthereof.Intheabsenceofsuchstandardoragreement,thedieselgallonequivalent
44	44		31andmethodofsaleforliquefiednaturalgasshallbeequaltosixandsix-hundredthspoundsof
45	45		32liquefiednaturalgas.Allapplicableprovisionscontainedinthischaptergoverning
46	46		33administration,collections,andenforcementofthestatemotorfueltaxshallapplytothetax
47	47		34imposedonliquefiednaturalgas,includingbutnotlimitedtolicensing,reporting,penalties,
48	48		35andinterest;
49	49		36 (6)Propanegasfuel,fivecentspergallonuntilDecember31,2019,elevencentsper
50	50		37gallonfromJanuary1,2020,untilDecember31,2024,andthenseventeencentspergallon
51	51		38thereafter.Allapplicableprovisionscontainedinthischaptergoverningadministration,
52	52		39collection,andenforcementofthestatemotorfueltaxshallapplytothetaximposedon
53	53		40propanegasincluding,butnotlimitedto,licensing,reporting,penalties,andinterest;
54	54		41 (7)Ifanaturalgas,compressednaturalgas,liquefiednaturalgas,electric,orpropane
55	55		42connectionisusedforfuelingmotorvehiclesandforanotheruse,suchasheating,thetax
56	56		43imposedbythissectionshallapplytotheentireamountofnaturalgas,compressednatural
57	57		44gas,liquefiednaturalgas,electricity,orpropaneusedunlessanapprovedseparatemetering
58	58		45andaccountingsystemisinplace.
59	59		46 2.Alltaxes,surchargesandfeesareimposedupontheultimateconsumer,butareto
60	60		47beprecollectedasdescribedinthischapter,forthefacilityandconvenienceoftheconsumer.
61	61		48Thelevyandassessmentonotherpersonsasspecifiedinthischaptershallbeasagentsofthis
62	62		49statefortheprecollectionofthetax.
63		-	50 3.~~(1)~~Inadditiontoanytaxcollectedundersubdivision(1)ofsubsection1ofthis
	63	+	50 3.Inadditiontoanytaxcollectedundersubdivision(1)ofsubsection1ofthis
64	64		51section,thefollowingtaxisleviedandimposedonallmotorfuelusedorconsumedinthis
65	65		52state,subjecttotheexemptionontaxliabilitysetforthinsection142.822:fromOctober1,
66	66		532021,toJune30,2022,twoandahalfcentspergallon;fromJuly1,2022,toJune30,2023,
67		-	54fivecentspergallon;fromJuly1,2023,toJune30,2024,sevenandahalfcentspergallon;
68		-	~~HCSHB2072 2~~ 55fromJuly1,2024,toJune30,2025,tencentspergallon;andonandafterJuly1,2025,
	67	+	HB2072 2 54fivecentspergallon;fromJuly1,2023,toJune30,2024,sevenandahalfcentspergallon;
	68	+	55fromJuly1,2024,toJune30,2025,tencentspergallon;andonandafterJuly1,2025,
69	69		56twelveandahalfcentspergallon.
70		-	57 (2)Anyamountoverfivehundredfiftymilliondollarsofthetaxcollected
71		-	58annuallyundersubdivision1ofthissubsection,adjustedannuallyforinflation
72		-	59accordingtotheconsumerpriceindex,shallbeapportionedanddistributedbetweenthe
73		-	60counties,cities,andthestatehighwaysandtransportationcommissionashereinafter
74		-	61provided:
75		-	62 (a)Sixtypercentshallbeapportionedanddistributedtothecountiesonthe
76		-	63followingbasis:one-halfontheratiothatthecountyroadmileageofeachcountybears
77		-	64tothecountyroadmileageoftheentirestateasdeterminedbythelastavailablereport
78		-	65ofthestatehighwaysandtransportationcommissionandone-halfontheratiothatthe
79		-	66rurallandvaluationofeachcountybearstotherurallandvaluationoftheentirestate
80		-	67asdeterminedbythelastavailablereportofthestatetaxcommission,exceptthat
81		-	68countyroadmileageinincorporatedvillages,towns,orcitiesandthelandvaluationin
82		-	69incorporatedvillages,towns,orcitiesshallbeexcludedinsuchdetermination,except
83		-	70that,iftheassessedvaluationofrurallandsinanycountyislessthanfivemillion
84		-	71dollars,thecountyshallbetreatedashavinganassessedvaluationoffivemillion
85		-	72dollars;
86		-	73 (b)Twentypercenttobedividedequallybetweenanycitynotwithinacounty
87		-	74andthecitywiththenexthighestpopulationinthestateaccordingtothelastprevious
88		-	75decennialcensusoftheUnitedStates;and
89		-	76 (c)Twentypercenttobedividedbetweenthecountiesbasedontheratioofthe
90		-	77numberofacresofpropertyassessedasagriculturalinacountytothenumberofacres
91		-	78ofpropertyassessedasagriculturalinthestate.
92		-	79 4.Uptofivehundredfiftymilliondollarsofthetaxproceedsfromanytax
93		-	80collectedannuallyundersubdivision(1)ofsubsection3ofthissection,adjusted
94		-	81annuallyforinflationaccordingtotheconsumerpriceindex,shallbedepositedintoa
95		-	82specialtrustfund,tobeknownasthe"MotorFuelTaxFundof2021".Anymoneysin
96		-	83thefundnotclaimedandrefundedtothetaxpayerundersection142.822withinthetime
97		-	84periodspecifiedundersubsection2ofsuchsectionshallremaininthefundandbe
98		-	85subjecttoappropriationbythegeneralassemblyforroadandbridgeprojectsforstate-
99		-	86ownedinfrastructure.
	70	+	57 4.Theproceedsfromanytaxcollectedundersubsection3ofthissectionshallbe
	71	+	58depositedintoaspecialtrustfund,tobeknownasthe"MotorFuelTaxFundof2021".
	72	+	59Anymoneysinthefundnotclaimedandrefundedtothetaxpayerundersection142.822
	73	+	60withinthetimeperiodspecifiedundersubsection2ofsuchsectionshallremaininthe
	74	+	61fundandbesubjecttoappropriationbythegeneralassemblyforroadandbridge
	75	+	62projectsforstate-ownedinfrastructure.
100	76		142.815.1.Motorfuelusedforthefollowingnonhighwaypurposesisexemptfrom
101	77		2thefueltaximposedbythischapter,andarefundmaybeclaimedbytheconsumer,exceptas
102	78		3providedforinsubdivision(1)ofthissubsection,ifthetaxhasbeenpaidandnorefundhas
103	79		4beenpreviouslyissued:
104		-	~~HCSHB2072 3~~ 5 (1)Motorfuelusedfornonhighwaypurposesincludingfuelforfarmtractorsor
	80	+	5 (1)Motorfuelusedfornonhighwaypurposesincludingfuelforfarmtractorsor
105	81		6stationaryenginesownedorleasedandoperatedbyanypersonandusedexclusivelyfor
106	82		7agriculturalpurposesandincluding,beginningJanuary1,2006,bulksalesofonehundred
107	83		8gallonsormoreofgasolinemadetofarmersanddeliveredbytheultimatevendertoafarm
108	84		9locationforagriculturalpurposesonly.Asusedinthissection,theterm"farmer"shallmean
109	85		10anypersonengagedinfarminginanauthorizedfarmcorporation,familyfarm,orfamilyfarm
110	86		11corporationasdefinedinsection350.010.Atthediscretionoftheultimatevender,therefund
111	87		12maybeclaimedbytheultimatevenderonbehalfoftheconsumerforsalesmadetofarmers
112	88		13andtopersonsengagedinconstructionforagriculturalpurposesasdefinedinsection
113	89		14142.800.AfterDecember31,2000,therefundmaybeclaimedonlybytheconsumerand
114	90		15maynotbeclaimedbytheultimatevenderunlessbulksalesofgasolinearemadetoafarmer
115	91		16afterJanuary1,2006,asprovidedinthissubdivisionandthefarmerprovidesanexemption
116	92		17certificatetotheultimatevender,inwhichcasetheultimatevendermaymakeaclaimfor
117	93		18refundundersection142.824butshallbeliableforanyerroneousrefund;
118	94		19 (2)Kerosenesoldforuseasfueltogeneratepowerinaircraftengines,whetherin
119	95		20aircraftorfortraining,testingorresearchpurposesofaircraftengines;
120	96		21 (3)Dieselfuelusedasheatingoil,orinrailroadlocomotivesoranyothermotorized
121	97		22flanged-wheelrailequipment,orusedforothernonhighwaypurposesotherthanasexpressly
122	98		23exemptedpursuanttoanotherprovision.
123	99		24 2.Subjecttotheproceduralrequirementsandconditionssetoutinthischapter,the
124	100		25followingusesareexemptfromthetaximposedbysection142.803onmotorfuel,anda
125	101		26deductionorarefundmaybeclaimed:
126	102		27 (1)(a)Motorfuelforwhichproofofexportisavailableintheformofaterminal-
127	103		28issueddestinationstateshippingpaperandwhichiseither:
128		-	29 [(a)]a.Exportedbyasupplierwhoislicensedinthedestinationstateorthroughthe
	104	+	HB2072 3 29 [(a)]a.Exportedbyasupplierwhoislicensedinthedestinationstateorthroughthe
129	105		30bulktransfersystem;
130	106		31 [(b)]b.Removedbyalicenseddistributorforimmediateexporttoastateforwhich
131	107		32alltheapplicabletaxesandfees(howevernominatedinthatstate)ofthedestinationstate
132	108		33havebeenpaidtothesupplier,asatrustee,whoislicensedtoremittaxtothedestination
133	109		34state;orwhichisdestinedforusewithinthedestinationstatebythefederalgovernmentfor
134	110		35whichanexemptionhasbeenmadeavailablebythedestinationstatesubjecttoprocedural
135	111		36rulesandregulationspromulgatedbythedirector;or
136	112		37 [(c)]c.Acquiredbyalicenseddistributorandwhichthetaximposedbythischapter
137	113		38haspreviouslybeenpaidoraccruedeitherasaresultofbeingstoredoutsideofthebulk
138	114		39transfersystemimmediatelypriortoloadingorasadiversionacrossstateboundaries
139	115		40properlyreportedinconformitywiththischapterandwassubsequentlyexportedfromthis
140	116		41stateonbehalfofthedistributor[;].
141		-	~~HCSHB2072 4~~ 42 (b)Theexemptionpursuanttosubparagrapha.ofparagraph(a)ofthissubdivision
	117	+	42 (b)Theexemptionpursuanttosubparagrapha.ofparagraph(a)ofthissubdivision
142	118		43shallbeclaimedbyadeductiononthereportofthesupplierwhichisotherwiseresponsible
143	119		44forremittingthetaxuponremovaloftheproductfromaterminalorrefineryinthisstate.
144	120		45 (c)The[exemption] exemptionspursuantto[paragraphs(b)and(c)]subparagraphs
145	121		46b.andc.ofparagraph(a)ofthissubdivisionshallbeclaimedbythedistributor,upona
146	122		47refundapplicationmadetothedirectorwithinthreeyears.
147	123		48 (d)Arefundclaimmaybemademonthlyorwhenevertheclaimexceedsone
148	124		49thousanddollars;
149	125		50 (2)UndyedK-1kerosenesoldatretailthroughdispenserswhichhavebeendesigned
150	126		51andconstructedtopreventdeliverydirectlyfromthedispenserintoavehiclefuelsupplytank,
151	127		52andundyedK-1kerosenesoldatretailthroughnonbarricadeddispensersinquantitiesofnot
152	128		53morethantwenty-onegallonsforuseotherthanforhighwaypurposes.Exemptuseof
153	129		54undyedkeroseneshallbegovernedbyrulesandregulationsofthedirector.Ifnorulesor
154	130		55regulationsarepromulgatedbythedirector,thentheexemptuseofundyedkeroseneshallbe
155	131		56governedbyrulesandregulationsoftheInternalRevenueService.Adistributororsupplier
156	132		57deliveringtoaretailfacilityshallobtainanexemptioncertificatefromtheowneroroperator
157	133		58ofsuchfacilitystatingthatitssalesconformtothedispenserrequirementsofthissubdivision.
158	134		59Alicenseddistributor,havingobtainedsuchcertificate,mayprovideacopytohisorher
159	135		60supplierandobtainundyedkerosenewithoutthetaxleviedbysection142.803.Having
160	136		61obtainedsuchcertificateingoodfaith,suchsuppliershallberelievedofanyresponsibilityif
161	137		62thefuelislaterusedinataxablemanner.Anultimatevendorwhoobtainedundyedkerosene
162	138		63uponwhichthetaxleviedbysection142.803hadbeenpaidandmakessalesqualifying
163	139		64pursuanttothissubsectionmayapplyforarefundofthetaxpursuanttoapplication,as
164		-	65providedinsection142.818,tothedirectorprovidedtheultimatevendordidnotchargesuch
	140	+	HB2072 4 65providedinsection142.818,tothedirectorprovidedtheultimatevendordidnotchargesuch
165	141		66taxtotheconsumer;
166	142		67 (3)MotorfuelsoldtotheUnitedStatesoranyagencyorinstrumentalitythereof.
167	143		68Thisexemptionshallbeclaimedasprovidedinsection142.818;
168	144		69 (4)Motorfuelusedsolelyandexclusivelyasfueltopropelmotorvehiclesonthe
169	145		70publicroadsandhighwaysofthisstatewhenleasedorownedandwhenbeingoperatedbya
170	146		71federallyrecognizedIndiantribeintheperformanceofessentialgovernmentalfunctions,
171	147		72suchasprovidingpolice,fire,healthorwaterservices.Theexemptionforusepursuantto
172	148		73thissubdivisionshallbemadeavailabletothetribalgovernmentuponarefundapplication
173	149		74statingthatthemotorfuelwaspurchasedfortheexclusiveuseofthetribeinperforming
174	150		75namedessentialgovernmentalservices;
175	151		76 (5)Thatportionofmotorfuelusedtooperateequipmentattachedtoamotorvehicle,
176	152		77ifthemotorfuelwasplacedintothefuelsupplytankofamotorvehiclethathasacommon
177	153		78fuelreservoirfortravelonahighwayandfortheoperationofequipment,orifthemotorfuel
178		-	~~HCSHB2072 5~~ 79wasplacedinaseparatefueltankandusedonlyfortheoperationofauxiliaryequipment.
	154	+	79wasplacedinaseparatefueltankandusedonlyfortheoperationofauxiliaryequipment.
179	155		80Theexemptionforusepursuanttothissubdivisionshallbeclaimedbyarefundclaimfiledby
180	156		81theconsumerwhoshallprovideevidenceofanallocationofusesatisfactorytothedirector;
181	157		82 (6)Motorfuelacquiredbyaconsumerout-of-stateandcarriedintothisstate,retained
182	158		83withinandconsumedfromthesamevehiclefuelsupplytankwithinwhichitwasimported,
183	159		84exceptinterstatemotorfuelusers;
184	160		85 (7)Motorfuelwhichwaspurchasedtax-paidandwhichwaslostordestroyedasa
185	161		86directresultofasuddenandunexpectedcasualtyorwhichhadbeenaccidentally
186	162		87contaminatedsoastobeunsalableashighwayfuelasshownbyproperdocumentationas
187	163		88requiredbythedirector.Theexemptionpursuanttothissubdivisionshallberefundedtothe
188	164		89personorentityowningthemotorfuelatthetimeofthecontaminationorloss.Suchperson
189	165		90shallnotifythedirectorinwritingofsucheventandtheamountofmotorfuellostor
190	166		91contaminatedwithintendaysfromthedateofdiscoveryofsuchlossorcontamination,and
191	167		92withinthirtydaysaftersuchnotice,shallfileanaffidavitsworntobythepersonhaving
192	168		93immediatecustodyofsuchmotorfuelatthetimeofthelossorcontamination,settingforthin
193	169		94fullthecircumstancesandtheamountofthelossorcontaminationandsuchotherinformation
194	170		95withrespecttheretoasthedirectormayrequire;
195	171		96 (8)Dyeddieselfuelordyedkeroseneusedforanexemptpurpose.Thisexemption
196	172		97shallbeclaimedasfollows:
197	173		98 (a)Asupplierorimportershalltakeadeductionagainstmotorfueltaxowedontheir
198	174		99monthlyreportforthosegallonsofdyeddieselfuelordyedkeroseneimportedorremoved
199	175		100fromaterminalorrefinerydestinedfordeliverytoapointinthisstateasshownonthe
200	176		101shippingpapers;
201		-	102 (b)Thisexemptionshallbeclaimedbyadeductiononthereportofthesupplier
	177	+	HB2072 5 102 (b)Thisexemptionshallbeclaimedbyadeductiononthereportofthesupplier
202	178		103whichisotherwiseresponsibleforremittingthetaxonremovaloftheproductfromaterminal
203	179		104orrefineryinthisstate;and
204	180		105 (c)Thisexemptionshallbeclaimedbythedistributor,uponarefundapplication
205	181		106madetothedirectorwithinthreeyears.Arefundclaimmaybemademonthlyorwhenever
206	182		107theclaimexceedsonethousanddollars;and
207	183		108 (9)Motorfueldeliveredtoanymarinawithinthisstatethatsellssuchfuelsolelyfor
208	184		109useinanywatercraft,assuchtermisdefinedinsection306.010,andnotaccessibletoother
209	185		110motorvehicles,isexemptfromthefueltaximposedbythischapter.Anymotorfuel
210	186		111distributorthatdeliversmotorfueltoanymarinainthisstateforusesolelyinanywatercraft,
211	187		112assuchtermisdefinedinsection306.010,mayclaimtheexemptionprovidedinthis
212	188		113subsection.Anymotorfuelcustomerwhopurchasesmotorfuelforuseinanywatercraft,as
213	189		114suchtermisdefinedinsection306.010,atalocationotherthanamarinawithinthisstatemay
214	190		115claimtheexemptionprovidedinthissubsectionbyfilingaclaimforrefundofthefueltax.
215		-	~~HCSHB2072 6~~ 116 3.(1)BeginningonOctober1,2024,anentityexemptfromtaxationasprovided
	191	+	116 3.(1)BeginningonOctober1,2024,anentityexemptfromtaxationasprovided
216	192		117bySection501(c)(3)oftheInternalRevenueCodeof1986(26U.S.C.Section501),as
217	193		118amended,towhichanindividual,person,orentitythatiseligibletoclaimarefundas
218	194		119providedinthissectionsubmitsalldocumentationandinformationrequiredtomakea
219	195		120refundapplicationmaymakeaclaimforsuchindividual's,person's,orentity'srefund
220	196		121asprovidedinthissection.Uponapproval,therefundshallbemadetosuchexempt
221	197		122entity.
222	198		123 (2)Ataxpayerwhoisanindividual,person,orentitythatsubmitstherequired
223	199		124informationtoanexemptentityasdescribedinsubdivision(1)ofthissubsectionshallbe
224	200		125allowedtosubtractfromsuchtaxpayer'sMissouriadjustedgrossincometodetermine
225	201		126Missouritaxableincomeanamountequaltothetotalamounteligibleforarefund
226	202		127submittedtoanexemptentityundersubdivision(1)ofthissectionforthesametaxyear.
227	203		128Suchamountshallbedeductibleonlytotheextentthatsuchamountisnotdeductedon
228	204		129thetaxpayer'sfederalincometaxreturnforthattaxyear.Thedepartmentofrevenue
229	205		130shallpromulgaterulesandregulationstoadministertheprovisionsofthissection.
230	206		142.822.1.(1)Motorfuelusedforpurposesofpropellingmotorvehicleson
231	207		2highwaysshallbeexemptfromthefueltaxcollectedundersubsection3ofsection142.803,
232	208		3andanexemptionandrefundmaybeclaimedbythetaxpayerifthetaxhasbeenpaidandno
233	209		4refundhasbeenpreviouslyissued,providedthatthetaxpayerappliesfortheexemptionand
234	210		5refundasspecifiedinthissection.Anyrefundissuedunderthissectionshallbepaidfrom
235	211		6moneysinthemotorfueltaxfundof2021establishedundersubsection4ofsection
236	212		7142.803.
237		-	8 (2)Asusedinthissectionandsection142.824,"nonprofitentity"meansany
	213	+	HB2072 6 8 (2)Asusedinthissectionandsection142.824,"nonprofitentity"meansany
238	214		9entitythatisexemptfromtaxationasprovidedinSection501(c)(3)oftheInternal
239	215		10RevenueCodeof1986(26U.S.C.Section501),asamended.Beginningonandafter
240	216		11October1,2024,anynonprofitentitytowhichataxpayerwhoiseligibletoclaima
241	217		12refundasprovidedinthissectionsubmitsalldocumentationandinformationrequired
242	218		13tomakearefundapplicationmaymakeaclaimforsuchtaxpayer'srefundasprovided
243	219		14inthissection.Uponapproval,therefundshallbemadetosuchnonprofitentity.
244	220		15 2.(1)Theexemptionandrefundshallbeissuedonafiscalyearbasis, basedon
245	221		16motorfueltaxpaidandcollectedthroughtheendoffiscalyear2024,toeachpersonwho
246	222		17paysthefueltaxcollectedundersubsection3ofsection142.803andwhoclaimsan
247	223		18exemptionandrefundinaccordancewiththissection,andshallapplysothatthefuel
248	224		19taxpayerhasnoliabilityforthetaxcollectedinthatfiscalyearundersubsection3ofsection
249	225		20142.803.
250	226		21 (2)Beginninginfiscalyear2025,exemptionsandrefundsissuedunderthis
251	227		22sectionshallbebasedonthetaxyear.Anyfueltaxescollectedundersubsection3of
252		-	~~HCSHB2072 7~~ 23section142.803fromJuly1,2024,toDecember31,2024,shallbereportedunderthe
	228	+	23section142.803fromJuly1,2024,toDecember31,2024,shallbereportedunderthe
253	229		24provisionsofsubsection4ofthissection.Anyfueltaxescollectedundersubsection3of
254	230		25section142.803fromJanuary1,2025,toDecember31,2025,andeachtaxyear
255	231		26thereafter,shallbereportedundertheprovisionsofsubsection4ofthissection.
256	232		27Exemptionsandrefundsshallbeissuedtopersonswhopaythefueltaxcollectedunder
257	233		28subsection3ofsection142.803andwhoclaimanexemptionandrefundinaccordance
258	234		29withthissectionortoanonprofitentityinthemannerdescribedundersubdivision(2)
259	235		30ofsubsection1ofthissectionandshallapplysothatthefueltaxpayerhasnoliabilityfor
260	236		31thetaxcollectedinthecorrespondingtaxyearundersubsection3ofsection142.803.
261	237		32 [2.]3.Toclaimanexemptionandrefundinaccordancewithsubdivision(1)of
262	238		33subsection2ofthissection,apersonshallpresenttothedirectorastatementcontaininga
263	239		34writtenverificationthattheclaimismadeunderpenaltyofperjuryandthatstatesthetotal
264	240		35fueltaxpaidintheapplicablefiscalyearforeachvehicleforwhichtheexemptionandrefund
265	241		36isclaimed.Theclaimshallnotbetransferredorassigned,excepttoanonprofitentityas
266	242		37providedunderthissection,andshallbefiledonorafterJulyfirst,butnotlaterthan
267	243		38Septemberthirtieth,followingthefiscalyearforwhichtheexemptionandrefundisclaimed.
268	244		39Theclaimstatementmaybesubmittedelectronically,andshallataminimumincludethe
269	245		40followinginformation:
270	246		41 (1)[Vehicleidentificationnumberofthemotorvehicleintowhichthemotorfuelwas
271	247		42delivered;
272	248		43 (2)]Dateofsale;
273	249		44 [(3)](2)Nameandaddressofpurchaser;
274		-	45 [(4)Nameandaddressofseller;
	250	+	HB2072 7 45 [(4)Nameandaddressofseller;
275	251		46 (5)](3)Numberofgallonspurchased;[and
276	252		47 (6)](4)NumberofgallonspurchasedandchargedMissourifueltax,asaseparate
277	253		48item;and
278	254		49 (5)Iftheclaimissubmittedbyanonprofitentity:
279	255		50 (a)Documentationofthenonprofitentity'stax-exemptstatus;and
280	256		51 (b)Astatementsignedbythepurchaserindicatingthatthenonprofitentityis
281	257		52entitledtothepurchaser'srefund.
282	258		53 4.Toclaimanexemptionandrefundinaccordancewithsubdivision(2)of
283	259		54subsection2ofthissection,apersonmayelecttoproceedundereithersubdivision(1)or
284	260		55(2)ofthissubsection:
285	261		56 (1)Forareceipt-basedexemptionandrefundunderthissubdivision,aperson
286	262		57shallpresenttothedirectorastatementcontainingawrittenverificationthattheclaim
287	263		58ismadeunderpenaltyofperjuryandthatstatesthetotalfueltaxpaidintheapplicable
288	264		59taxyearforeachvehicleforwhichtheexemptionandrefundisclaimed.Theclaimshall
289		-	~~HCSHB2072 8~~ 60notbetransferredorassigned,excepttoanonprofitentityasprovidedunderthis
	265	+	60notbetransferredorassigned,excepttoanonprofitentityasprovidedunderthis
290	266		61section,andshallbefiledonorafterJanuaryfifteenthbutnotlaterthanAprilfifteenth
291	267		62afterthecloseofthetaxyearforwhichtheexemptionandrefundisclaimed.Aperson
292	268		63claimingarefundunderthissubdivisionshallnotbeentitledtoclaimastandardrefund
293	269		64undersubdivision(2)ofthissubsectionforthesametaxyear.Theclaimstatementmay
294	270		65besubmittedelectronicallyandshallataminimumincludethefollowinginformation:
295	271		66 (a)Dateofsale;
296	272		67 (b)Nameandaddressofpurchaser;
297	273		68 (c)Numberofgallonspurchased;
298	274		69 (d)NumberofgallonspurchasedandchargedMissourifueltax,asaseparate
299	275		70item;
300	276		71 (e)Iftheclaimissubmittedbyanonprofitentity:
301	277		72 a.Documentationofthenonprofitentity'stax-exemptstatus;and
302	278		73 b.Astatementsignedbythepurchaserindicatingthatthenonprofitentityis
303	279		74entitledtothepurchaser'srefund;and
304	280		75 (f)Anaffirmationthatsuchpersonisclaimingtheitemizedrefundandshallnot
305	281		76claimthestandardrefundundersubdivision(2)ofthissubsection;or
306	282		77 (2)Forastandardrefundunderthissubdivision,atthetimeapersonfileshisor
307	283		78herMissouriincometaxreturn,apersonmayselecttoclaimtheexemptionandrefund
308	284		79asastandardrefundappliedasanimmediaterefundorappliedasacreditagainstthe
309	285		80person'sMissouriincometaxliabilityunderchapter143.Apersonclaimingastandard
310	286		81refundunderthissubdivisionshallnotbeentitledtoclaimareceipt-basedrefundunder
311		-	82subdivision(1)ofthissubsectionforthesametaxyear.Forthepurposesofthis
	287	+	HB2072 8 82subdivision(1)ofthissubsectionforthesametaxyear.Forthepurposesofthis
312	288		83subdivision,theterm"standardrefund"shallmeantheexemptionandrefundprovided
313	289		84underthissection,appliedforandclaimedbyapersonasaset,flatamountunder
314	290		85paragraph(a)ofthissubdivision,selectedtoberefundedtosuchpersonaseitheran
315	291		86immediaterefundorcreditappliedagainsttheperson'sMissouriincometaxliability
316	292		87underchapter143.
317	293		88 (a)Thestandardrefundshallbeallocatedasfollows:
318	294		89 a.Thirtydollarsforthe2024taxyear;
319	295		90 b.Forty-fivedollarsforthe2025taxyear;
320	296		91 c.Sixtydollarsforthe2026taxyear;and
321	297		92 d.Seventy-fivedollarsforalltaxyearsbeginningonorafterJanuary1,2027;
322	298		93 (b)Apersonshallfileaform,providedbythedepartmentofrevenue,withsuch
323	299		94person'sMissouriincometaxreturn,ifapplicable.Theclaimshallnotbetransferredor
324	300		95assigned,excepttoanonprofitentityasprovidedunderthissection,andtheformshall
325		-	~~HCSHB2072 9~~ 96befiledonorafterJanuaryfifteenthbutnotlaterthanAprilfifteenthafterthecloseof
	301	+	96befiledonorafterJanuaryfifteenthbutnotlaterthanAprilfifteenthafterthecloseof
326	302		97thetaxyearforwhichtheexemptionandrefundisclaimed;and
327	303		98 (c)Suchformmaybesubmittedelectronicallyandatminimumshallinclude:
328	304		99 a.Theperson'sselectionofthestandardrefundtakenasarefundorasacredit
329	305		100againstchapter143incometaxes,asprovidedunderthissubdivision,thatheorsheis
330	306		101claimingfortheapplicabletaxyear;
331	307		102 b.Anaffirmationthatsuchpersonisclaimingthestandardrefundandshallnot
332	308		103claimthereceipt-basedrefundundersubdivision(1)ofthissubsection;
333	309		104 c.Thevehicleidentificationnumberofthemotorvehicleintowhichthemotor
334	310		105fuelwasdelivered;
335	311		106 d.Thenameandaddressofthepersonmakingtheclaim;
336	312		107 e.Informationoridentificationshowingthatsuchpersonwastheownerofa
337	313		108vehiclelicensedinMissouri;
338	314		109 f.Anaffirmationthatsuchpersonmadeeligiblepurchasesunderthissectionin
339	315		110thetaxyearforwhichtheexemptionandrefundisclaimed;
340	316		111 g.Iftheclaimissubmittedbyanonprofitentity:
341	317		112 (i)Documentationofthenonprofitentity'stax-exemptstatus;and
342	318		113 (ii)Astatementsignedbythepurchaserindicatingthatthenonprofitentityis
343	319		114entitledtothepurchaser'srefund;and
344	320		115 h.Anyotherinformationthatthedepartmentmayrequiretofulfillthe
345	321		116obligationsunderthissection.
346	322		117 5.Theexemptionandrefundasreimbursedundertheprovisionsofthissection
347	323		118shallbepaidfrommoneysinthemotorfueltaxfundof2021establishedunder
348		-	119subsection4ofsection142.803.Refundsshallnotexceedthetaxcollectedunder
	324	+	HB2072 9 119subsection4ofsection142.803.Refundsshallnotexceedthetaxcollectedunder
349	325		120subsection3ofsection142.803.Iftheamountofrefundsclaimedunderthissectionina
350	326		121taxyearexceedsthetaxcollectedforthetaxyear,refundsshallbeallowedbasedonthe
351	327		122orderinwhichtheyareclaimed.Thequalificationsprovidedundersubsections3and4
352	328		123ofthissectionshallbesubjecttoauditbythedepartment.
353	329		124 [3.]6.Everypersonshallmaintainandkeeprecordssupportingtheclaimstatement
354	330		125filedwiththedepartmentofrevenueforaperiodofthreeyearstosubstantiateallclaimsfor
355	331		126exemptionandrefundofthemotorfueltax,togetherwithinvoices,originalsalesreceipts
356	332		127markedpaidbytheseller,billsoflading,andotherpertinentrecordsandpaperasmaybe
357	333		128requiredbythedirectorforreasonableadministrationofthischapter.Therequirementto
358	334		129maintainrecordsshallbetheresponsibilityofanynonprofitentitytowhichapurchaser
359	335		130submitsclaimrecordsrequiredbythissection.
360	336		131 [4.]7.Thedirectormaymakeanyinvestigationnecessarybeforeissuingan
361	337		132exemptionandrefundunderthissection,andmayinvestigateanexemptionandrefundunder
362		-	~~HCSHB2072 10~~ 133thissectionafterithasbeenissuedandwithinthetimeframeformakingadjustmentstothe
	338	+	133thissectionafterithasbeenissuedandwithinthetimeframeformakingadjustmentstothe
363	339		134taxpursuanttothischapter.
364	340		135 [5.]8.Ifanexemptionandrefundisnotissuedwithinforty-fivedaysofanaccurate
365	341		136andcompletefiling,asrequiredbythischapter,thedirectorshallpayinterestattherate
366	342		137providedinsection32.065accruingaftertheexpirationoftheforty-five-dayperioduntilthe
367	343		138datetheexemptionandrefundisissued.
368	344		139 [6.]9.(1)Exceptasprovidedinsubdivision(2)ofthissubsection,theexemption
369	345		140andrefundspecifiedinthissectionshallbeavailableonlywithregardtomotorfueldelivered
370	346		141intoamotorvehiclewithagrossweight,asdefinedinsection301.010,oftwenty-six
371	347		142thousandpoundsorless.
372	348		143 (2)Theexemptionandrefundspecifiedinthissubsectionshallbeavailablewith
373	349		144regardtomotorfueldeliveredintoamotorvehiclewithagrossweightthatexceeds
374	350		145twenty-sixthousandpoundswhenthemotorvehicleisownedbyacorporationlicensed
375	351		146inMissouriwithitsprimaryheadquartersinMissouri,orownedbyasoleproprietor
376	352		147whosehomeofficeislocatedinMissouri,providedthatthecorporationorsole
377	353		148proprietorsubmitsdocumentationtothedirectorthatanyexemptionandrefund
378	354		149claimedisbasedsolelyonfueldeliveredintoamotorvehiclewhileitwasoperatingin
379	355		150thestateofMissouri.Ifthemotorvehiclewasoperatedinmultiplestates,theapplicant
380	356		151shallsubmitdocumentationthatseparatesthefueldeliveredtothevehiclewhile
381	357		152operatinginotherstatesfromthefueldeliveredtothevehiclewhileoperatinginthe
382	358		153stateofMissouri.
383	359		154 10.Thedepartmentofrevenueshalldevelopamobileapplicationthatallows
384	360		155claimstobesubmittedonaperson'sphoneatthetimeofmotorfuelpurchaseinlieuof
385		-	156theproceduressetoutundersubsection2ofthissection.Theapplicationshallbe
	361	+	HB2072 10 156theproceduressetoutundersubsection2ofthissection.Theapplicationshallbe
386	362		157designedsothatthepersonsubmittingtheclaimisrequiredtodemonstratethatheor
387	363		158sheisatthemotorfuelpump.Thedevelopmentandmaintenanceoftheapplication
388	364		159shallbepaidwithfundsthatcomefromthemotorfueltaxfund.
389	365		160 [7.]11.Thedirectorshallpromulgaterulesasnecessarytoimplementtheprovisions
390	366		161ofthissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
391	367		162createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies
392	368		163withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.
393	369		164Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe
394	370		165generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
395	371		166disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
396	372		167rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2021,shallbeinvalid
397	373		168andvoid.
398		-	~~HCSHB2072 11~~ 142.824.1.Toclaimarefundinaccordancewithsection142.815,apersonshall
	374	+	142.824.1.Toclaimarefundinaccordancewithsection142.815,apersonshall
399	375		2presenttothedirectorastatementcontainingawrittenverificationthattheclaimismade
400	376		3underpenaltiesofperjuryandliststhetotalamountofmotorfuelpurchasedandusedfor
401	377		4exemptpurposes.BeginningonOctober1,2024,anynonprofitentitytowhichaperson
402	378		5whoiseligibletoclaimarefundasprovidedinthissectionsubmitsalldocumentation
403	379		6andinformationrequiredtomakearefundapplicationmaymakeaclaimforsuch
404	380		7person'srefundasprovidedinthissection.Uponapproval,therefundshallbemadeto
405	381		8suchnonprofitentity.Theclaimshallnotbetransferredorassigned, exceptastoa
406	382		9nonprofitentityasprovidedunderthissection,andshallbefilednotmorethanthreeyears
407	383		10afterthedatethemotorfuelwasimported,removedorsoldiftheclaimantisasupplier,
408	384		11importer,exporterordistributor.Iftheclaimisfiledbytheultimateconsumer,aconsumer
409	385		12mustfiletheclaimwithinoneyearofthedateofpurchaseorAprilfifteenthfollowingthe
410	386		13yearofpurchase,whicheverislater.Theclaimstatementmaybesubmittedelectronically,
411	387		14andshallbesupportedbydocumentationasapprovedbythedirectorandshallincludethe
412	388		15followinginformation:
413	389		16 (1)Dateofsale;
414	390		17 (2)Nameandaddressofpurchaser;
415	391		18 (3)[Nameandaddressofseller;
416	392		19 (4)]Numberofgallonspurchasedandbasepricepergallon;
417	393		20 [(5)](4)NumberofgallonspurchasedandchargedMissourifueltax,asaseparate
418	394		21item;[and
419	395		22 (6)](5)Numberofgallonspurchasedandchargedsalestax,ifapplicable,asa
420	396		23separateitem;and
421	397		24 (6)Iftheclaimissubmittedbyanonprofitentity:
422		-	25 (a)Documentationofthenonprofitentity'stax-exemptstatus;and
	398	+	HB2072 11 25 (a)Documentationofthenonprofitentity'stax-exemptstatus;and
423	399		26 (b)Astatementsignedbythepurchaserindicatingthatthenonprofitentityis
424	400		27entitledtothepurchaser'srefund.
425	401		28 2.Iftheoriginalsalessliporinvoiceislostordestroyed,astatementtothateffect
426	402		29shallaccompanytheclaimforrefund,andtheclaimstatementshallalsosetforththeserial
427	403		30numberoftheinvoice.Ifthedirectorfindstheclaimisotherwiseregular,thedirectormay
428	404		31allowsuchclaimforrefund.
429	405		32 3.Thedirectormaymakeanyinvestigationnecessarybeforerefundingthemotorfuel
430	406		33taxtoapersonandmayinvestigatearefundaftertherefundhasbeenissuedandwithinthe
431	407		34timeframeformakingadjustmentstothetaxpursuanttothischapter.
432	408		35 4.Inanycasewherearefundwouldbepayabletoasupplierpursuanttothischapter,
433	409		36thesuppliermayclaimacreditinlieuofsuchrefundforaperiodnottoexceedthreeyears.
434		-	~~HCSHB2072 12~~ 37 5.Everypersonshallmaintainandkeepforaperiodofthreeyearsrecordsto
	410	+	37 5.Everypersonshallmaintainandkeepforaperiodofthreeyearsrecordsto
435	411		38substantiateallclaimsforrefundofthemotorfueltax,togetherwithinvoices,originalsales
436	412		39slipsmarkedpaidbytheseller,billsoflading,andotherpertinentrecordsandpaperasmay
437	413		40berequiredbythedirectorforreasonableadministrationofthischapter.Therequirementto
438	414		41maintainrecordsshallbetheresponsibilityofanynonprofitentitytowhichapurchaser
439	415		42submitsclaimrecordsrequiredbythissection.
440	416		43 6.Motorfueltaxthathasbeenpaidmorethanoncewithrespecttothesamegallonof
441	417		44motorfuelshallberefundedbythedirectortothepersonwholastpaidthetaxafterthe
442	418		45subsequenttaxableeventuponsubmittingproofsatisfactorytothedirector.
443	419		46 7.Motorfueltaxthathasotherwisebeenerroneouslypaidbyapersonshallbe
444	420		47refundedbythedirectoruponproofshownsatisfactorytothedirector.
445	421		48 8.Ifarefundisnotissuedwithinforty-fivedaysofanaccurateandcompletefiling,
446	422		49asrequiredbythischapter,thedirectorshallpayinterestattherateprovidedinsection32.065
447	423		50accruingaftertheexpirationoftheforty-five-dayperioduntilthedatetherefundisissued.
448	424		51 9.Thedirectorshallpromulgaterulesasnecessarytoimplementtheprovisionsof
449	425		52thissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
450	426		53createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies
451	427		54withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.
452	428		55Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe
453	429		56generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
454	430		57disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
455	431		58rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2021,shallbeinvalid
456	432		59andvoid.
457	433		✔
458		-	~~HCSHB2072~~ 13
	434	+	HB2072 12