SECONDREGULARSESSION
HOUSECOMMITTEESUBSTITUTEFOR
HOUSEBILLNO.2072
102NDGENERALASSEMBLY
3316H.02C DANARADEMANMILLER,ChiefClerk
ANACT
Torepealsections142.803,142.815,142.822,and142.824,RSMo,andtoenactinlieu
thereoffournewsectionsrelatingtothemotorfueltaxexemption.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections142.803,142.815,142.822,and142.824,RSMo,arerepealed
2andfournewsectionsenactedinlieuthereof,tobeknownassections142.803,142.815,
3142.822,and142.824,toreadasfollows:
142.803.1.Ataxisleviedandimposedonallmotorfuelusedorconsumedinthis
2stateasfollows:
3 (1)Motorfuel,seventeencentspergallon;
4 (2)Alternativefuels,notsubjecttothedecalfeesasprovidedinsection142.869,with
5apowerpotentialequivalentofmotorfuel.Intheeventalternativefuel,whichisnot
6commonlysoldormeasuredbythegallon,isusedinmotorvehiclesonthehighwaysofthis
7state,thedirectorisauthorizedtoassessandcollectataxuponsuchalternativefuelmeasured
8bythenearestpowerpotentialequivalenttothatofonegallonofregulargradegasoline.The
9determinationbythedirectorofthepowerpotentialequivalentofsuchalternativefuelshall
10beprimafaciecorrect;
11 (3)Aviationfuelusedinpropellingaircraftwithreciprocatingengines,ninecentsper
12gallonasleviedandimposedbysection155.080tobecollectedasrequiredunderthis
13chapter;
14 (4)Compressednaturalgasfuel,fivecentspergasolinegallonequivalentuntil
15December31,2019,elevencentspergasolinegallonequivalentfromJanuary1,2020,until
16December31,2024,andthenseventeencentspergasolinegallonequivalentthereafter.The
17gasolinegallonequivalentandmethodofsaleforcompressednaturalgasshallbeas
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18publishedbytheNationalInstituteofStandardsandTechnologyinHandbooks44and130,
19andsupplementstheretoorrevisionsthereof.Intheabsenceofsuchstandardoragreement,
20thegasolinegallonequivalentandmethodofsaleforcompressednaturalgasshallbeequalto
21fiveandsixty-six-hundredthspoundsofcompressednaturalgas.Allapplicableprovisions
22containedinthischaptergoverningadministration,collections,andenforcementofthestate
23motorfueltaxshallapplytothetaximposedoncompressednaturalgas,includingbutnot
24limitedtolicensing,reporting,penalties,andinterest;
25 (5)Liquefiednaturalgasfuel,fivecentsperdieselgallonequivalentuntilDecember
2631,2019,elevencentsperdieselgallonequivalentfromJanuary1,2020,untilDecember31,
272024,andthenseventeencentsperdieselgallonequivalentthereafter.Thedieselgallon
28equivalentandmethodofsaleforliquefiednaturalgasshallbeaspublishedbytheNational
29InstituteofStandardsandTechnologyinHandbooks44and130,andsupplementstheretoor
30revisionsthereof.Intheabsenceofsuchstandardoragreement,thedieselgallonequivalent
31andmethodofsaleforliquefiednaturalgasshallbeequaltosixandsix-hundredthspoundsof
32liquefiednaturalgas.Allapplicableprovisionscontainedinthischaptergoverning
33administration,collections,andenforcementofthestatemotorfueltaxshallapplytothetax
34imposedonliquefiednaturalgas,includingbutnotlimitedtolicensing,reporting,penalties,
35andinterest;
36 (6)Propanegasfuel,fivecentspergallonuntilDecember31,2019,elevencentsper
37gallonfromJanuary1,2020,untilDecember31,2024,andthenseventeencentspergallon
38thereafter.Allapplicableprovisionscontainedinthischaptergoverningadministration,
39collection,andenforcementofthestatemotorfueltaxshallapplytothetaximposedon
40propanegasincluding,butnotlimitedto,licensing,reporting,penalties,andinterest;
41 (7)Ifanaturalgas,compressednaturalgas,liquefiednaturalgas,electric,orpropane
42connectionisusedforfuelingmotorvehiclesandforanotheruse,suchasheating,thetax
43imposedbythissectionshallapplytotheentireamountofnaturalgas,compressednatural
44gas,liquefiednaturalgas,electricity,orpropaneusedunlessanapprovedseparatemetering
45andaccountingsystemisinplace.
46 2.Alltaxes,surchargesandfeesareimposedupontheultimateconsumer,butareto
47beprecollectedasdescribedinthischapter,forthefacilityandconvenienceoftheconsumer.
48Thelevyandassessmentonotherpersonsasspecifiedinthischaptershallbeasagentsofthis
49statefortheprecollectionofthetax.
50 3.(1)Inadditiontoanytaxcollectedundersubdivision(1)ofsubsection1ofthis
51section,thefollowingtaxisleviedandimposedonallmotorfuelusedorconsumedinthis
52state,subjecttotheexemptionontaxliabilitysetforthinsection142.822:fromOctober1,
532021,toJune30,2022,twoandahalfcentspergallon;fromJuly1,2022,toJune30,2023,
54fivecentspergallon;fromJuly1,2023,toJune30,2024,sevenandahalfcentspergallon;
HCSHB2072 2 55fromJuly1,2024,toJune30,2025,tencentspergallon;andonandafterJuly1,2025,
56twelveandahalfcentspergallon.
57 (2)Anyamountoverfivehundredfiftymilliondollarsofthetaxcollected
58annuallyundersubdivision1ofthissubsection,adjustedannuallyforinflation
59accordingtotheconsumerpriceindex,shallbeapportionedanddistributedbetweenthe
60counties,cities,andthestatehighwaysandtransportationcommissionashereinafter
61provided:
62 (a)Sixtypercentshallbeapportionedanddistributedtothecountiesonthe
63followingbasis:one-halfontheratiothatthecountyroadmileageofeachcountybears
64tothecountyroadmileageoftheentirestateasdeterminedbythelastavailablereport
65ofthestatehighwaysandtransportationcommissionandone-halfontheratiothatthe
66rurallandvaluationofeachcountybearstotherurallandvaluationoftheentirestate
67asdeterminedbythelastavailablereportofthestatetaxcommission,exceptthat
68countyroadmileageinincorporatedvillages,towns,orcitiesandthelandvaluationin
69incorporatedvillages,towns,orcitiesshallbeexcludedinsuchdetermination,except
70that,iftheassessedvaluationofrurallandsinanycountyislessthanfivemillion
71dollars,thecountyshallbetreatedashavinganassessedvaluationoffivemillion
72dollars;
73 (b)Twentypercenttobedividedequallybetweenanycitynotwithinacounty
74andthecitywiththenexthighestpopulationinthestateaccordingtothelastprevious
75decennialcensusoftheUnitedStates;and
76 (c)Twentypercenttobedividedbetweenthecountiesbasedontheratioofthe
77numberofacresofpropertyassessedasagriculturalinacountytothenumberofacres
78ofpropertyassessedasagriculturalinthestate.
79 4.Uptofivehundredfiftymilliondollarsofthetaxproceedsfromanytax
80collectedannuallyundersubdivision(1)ofsubsection3ofthissection,adjusted
81annuallyforinflationaccordingtotheconsumerpriceindex,shallbedepositedintoa
82specialtrustfund,tobeknownasthe"MotorFuelTaxFundof2021".Anymoneysin
83thefundnotclaimedandrefundedtothetaxpayerundersection142.822withinthetime
84periodspecifiedundersubsection2ofsuchsectionshallremaininthefundandbe
85subjecttoappropriationbythegeneralassemblyforroadandbridgeprojectsforstate-
86ownedinfrastructure.
142.815.1.Motorfuelusedforthefollowingnonhighwaypurposesisexemptfrom
2thefueltaximposedbythischapter,andarefundmaybeclaimedbytheconsumer,exceptas
3providedforinsubdivision(1)ofthissubsection,ifthetaxhasbeenpaidandnorefundhas
4beenpreviouslyissued:
HCSHB2072 3 5 (1)Motorfuelusedfornonhighwaypurposesincludingfuelforfarmtractorsor
6stationaryenginesownedorleasedandoperatedbyanypersonandusedexclusivelyfor
7agriculturalpurposesandincluding,beginningJanuary1,2006,bulksalesofonehundred
8gallonsormoreofgasolinemadetofarmersanddeliveredbytheultimatevendertoafarm
9locationforagriculturalpurposesonly.Asusedinthissection,theterm"farmer"shallmean
10anypersonengagedinfarminginanauthorizedfarmcorporation,familyfarm,orfamilyfarm
11corporationasdefinedinsection350.010.Atthediscretionoftheultimatevender,therefund
12maybeclaimedbytheultimatevenderonbehalfoftheconsumerforsalesmadetofarmers
13andtopersonsengagedinconstructionforagriculturalpurposesasdefinedinsection
14142.800.AfterDecember31,2000,therefundmaybeclaimedonlybytheconsumerand
15maynotbeclaimedbytheultimatevenderunlessbulksalesofgasolinearemadetoafarmer
16afterJanuary1,2006,asprovidedinthissubdivisionandthefarmerprovidesanexemption
17certificatetotheultimatevender,inwhichcasetheultimatevendermaymakeaclaimfor
18refundundersection142.824butshallbeliableforanyerroneousrefund;
19 (2)Kerosenesoldforuseasfueltogeneratepowerinaircraftengines,whetherin
20aircraftorfortraining,testingorresearchpurposesofaircraftengines;
21 (3)Dieselfuelusedasheatingoil,orinrailroadlocomotivesoranyothermotorized
22flanged-wheelrailequipment,orusedforothernonhighwaypurposesotherthanasexpressly
23exemptedpursuanttoanotherprovision.
24 2.Subjecttotheproceduralrequirementsandconditionssetoutinthischapter,the
25followingusesareexemptfromthetaximposedbysection142.803onmotorfuel,anda
26deductionorarefundmaybeclaimed:
27 (1)(a)Motorfuelforwhichproofofexportisavailableintheformofaterminal-
28issueddestinationstateshippingpaperandwhichiseither:
29 [(a)]a.Exportedbyasupplierwhoislicensedinthedestinationstateorthroughthe
30bulktransfersystem;
31 [(b)]b.Removedbyalicenseddistributorforimmediateexporttoastateforwhich
32alltheapplicabletaxesandfees(howevernominatedinthatstate)ofthedestinationstate
33havebeenpaidtothesupplier,asatrustee,whoislicensedtoremittaxtothedestination
34state;orwhichisdestinedforusewithinthedestinationstatebythefederalgovernmentfor
35whichanexemptionhasbeenmadeavailablebythedestinationstatesubjecttoprocedural
36rulesandregulationspromulgatedbythedirector;or
37 [(c)]c.Acquiredbyalicenseddistributorandwhichthetaximposedbythischapter
38haspreviouslybeenpaidoraccruedeitherasaresultofbeingstoredoutsideofthebulk
39transfersystemimmediatelypriortoloadingorasadiversionacrossstateboundaries
40properlyreportedinconformitywiththischapterandwassubsequentlyexportedfromthis
41stateonbehalfofthedistributor[;].
HCSHB2072 4 42 (b)Theexemptionpursuanttosubparagrapha.ofparagraph(a)ofthissubdivision
43shallbeclaimedbyadeductiononthereportofthesupplierwhichisotherwiseresponsible
44forremittingthetaxuponremovaloftheproductfromaterminalorrefineryinthisstate.
45 (c)The[exemption] exemptionspursuantto[paragraphs(b)and(c)]subparagraphs
46b.andc.ofparagraph(a)ofthissubdivisionshallbeclaimedbythedistributor,upona
47refundapplicationmadetothedirectorwithinthreeyears.
48 (d)Arefundclaimmaybemademonthlyorwhenevertheclaimexceedsone
49thousanddollars;
50 (2)UndyedK-1kerosenesoldatretailthroughdispenserswhichhavebeendesigned
51andconstructedtopreventdeliverydirectlyfromthedispenserintoavehiclefuelsupplytank,
52andundyedK-1kerosenesoldatretailthroughnonbarricadeddispensersinquantitiesofnot
53morethantwenty-onegallonsforuseotherthanforhighwaypurposes.Exemptuseof
54undyedkeroseneshallbegovernedbyrulesandregulationsofthedirector.Ifnorulesor
55regulationsarepromulgatedbythedirector,thentheexemptuseofundyedkeroseneshallbe
56governedbyrulesandregulationsoftheInternalRevenueService.Adistributororsupplier
57deliveringtoaretailfacilityshallobtainanexemptioncertificatefromtheowneroroperator
58ofsuchfacilitystatingthatitssalesconformtothedispenserrequirementsofthissubdivision.
59Alicenseddistributor,havingobtainedsuchcertificate,mayprovideacopytohisorher
60supplierandobtainundyedkerosenewithoutthetaxleviedbysection142.803.Having
61obtainedsuchcertificateingoodfaith,suchsuppliershallberelievedofanyresponsibilityif
62thefuelislaterusedinataxablemanner.Anultimatevendorwhoobtainedundyedkerosene
63uponwhichthetaxleviedbysection142.803hadbeenpaidandmakessalesqualifying
64pursuanttothissubsectionmayapplyforarefundofthetaxpursuanttoapplication,as
65providedinsection142.818,tothedirectorprovidedtheultimatevendordidnotchargesuch
66taxtotheconsumer;
67 (3)MotorfuelsoldtotheUnitedStatesoranyagencyorinstrumentalitythereof.
68Thisexemptionshallbeclaimedasprovidedinsection142.818;
69 (4)Motorfuelusedsolelyandexclusivelyasfueltopropelmotorvehiclesonthe
70publicroadsandhighwaysofthisstatewhenleasedorownedandwhenbeingoperatedbya
71federallyrecognizedIndiantribeintheperformanceofessentialgovernmentalfunctions,
72suchasprovidingpolice,fire,healthorwaterservices.Theexemptionforusepursuantto
73thissubdivisionshallbemadeavailabletothetribalgovernmentuponarefundapplication
74statingthatthemotorfuelwaspurchasedfortheexclusiveuseofthetribeinperforming
75namedessentialgovernmentalservices;
76 (5)Thatportionofmotorfuelusedtooperateequipmentattachedtoamotorvehicle,
77ifthemotorfuelwasplacedintothefuelsupplytankofamotorvehiclethathasacommon
78fuelreservoirfortravelonahighwayandfortheoperationofequipment,orifthemotorfuel
HCSHB2072 5 79wasplacedinaseparatefueltankandusedonlyfortheoperationofauxiliaryequipment.
80Theexemptionforusepursuanttothissubdivisionshallbeclaimedbyarefundclaimfiledby
81theconsumerwhoshallprovideevidenceofanallocationofusesatisfactorytothedirector;
82 (6)Motorfuelacquiredbyaconsumerout-of-stateandcarriedintothisstate,retained
83withinandconsumedfromthesamevehiclefuelsupplytankwithinwhichitwasimported,
84exceptinterstatemotorfuelusers;
85 (7)Motorfuelwhichwaspurchasedtax-paidandwhichwaslostordestroyedasa
86directresultofasuddenandunexpectedcasualtyorwhichhadbeenaccidentally
87contaminatedsoastobeunsalableashighwayfuelasshownbyproperdocumentationas
88requiredbythedirector.Theexemptionpursuanttothissubdivisionshallberefundedtothe
89personorentityowningthemotorfuelatthetimeofthecontaminationorloss.Suchperson
90shallnotifythedirectorinwritingofsucheventandtheamountofmotorfuellostor
91contaminatedwithintendaysfromthedateofdiscoveryofsuchlossorcontamination,and
92withinthirtydaysaftersuchnotice,shallfileanaffidavitsworntobythepersonhaving
93immediatecustodyofsuchmotorfuelatthetimeofthelossorcontamination,settingforthin
94fullthecircumstancesandtheamountofthelossorcontaminationandsuchotherinformation
95withrespecttheretoasthedirectormayrequire;
96 (8)Dyeddieselfuelordyedkeroseneusedforanexemptpurpose.Thisexemption
97shallbeclaimedasfollows:
98 (a)Asupplierorimportershalltakeadeductionagainstmotorfueltaxowedontheir
99monthlyreportforthosegallonsofdyeddieselfuelordyedkeroseneimportedorremoved
100fromaterminalorrefinerydestinedfordeliverytoapointinthisstateasshownonthe
101shippingpapers;
102 (b)Thisexemptionshallbeclaimedbyadeductiononthereportofthesupplier
103whichisotherwiseresponsibleforremittingthetaxonremovaloftheproductfromaterminal
104orrefineryinthisstate;and
105 (c)Thisexemptionshallbeclaimedbythedistributor,uponarefundapplication
106madetothedirectorwithinthreeyears.Arefundclaimmaybemademonthlyorwhenever
107theclaimexceedsonethousanddollars;and
108 (9)Motorfueldeliveredtoanymarinawithinthisstatethatsellssuchfuelsolelyfor
109useinanywatercraft,assuchtermisdefinedinsection306.010,andnotaccessibletoother
110motorvehicles,isexemptfromthefueltaximposedbythischapter.Anymotorfuel
111distributorthatdeliversmotorfueltoanymarinainthisstateforusesolelyinanywatercraft,
112assuchtermisdefinedinsection306.010,mayclaimtheexemptionprovidedinthis
113subsection.Anymotorfuelcustomerwhopurchasesmotorfuelforuseinanywatercraft,as
114suchtermisdefinedinsection306.010,atalocationotherthanamarinawithinthisstatemay
115claimtheexemptionprovidedinthissubsectionbyfilingaclaimforrefundofthefueltax.
HCSHB2072 6 116 3.(1)BeginningonOctober1,2024,anentityexemptfromtaxationasprovided
117bySection501(c)(3)oftheInternalRevenueCodeof1986(26U.S.C.Section501),as
118amended,towhichanindividual,person,orentitythatiseligibletoclaimarefundas
119providedinthissectionsubmitsalldocumentationandinformationrequiredtomakea
120refundapplicationmaymakeaclaimforsuchindividual's,person's,orentity'srefund
121asprovidedinthissection.Uponapproval,therefundshallbemadetosuchexempt
122entity.
123 (2)Ataxpayerwhoisanindividual,person,orentitythatsubmitstherequired
124informationtoanexemptentityasdescribedinsubdivision(1)ofthissubsectionshallbe
125allowedtosubtractfromsuchtaxpayer'sMissouriadjustedgrossincometodetermine
126Missouritaxableincomeanamountequaltothetotalamounteligibleforarefund
127submittedtoanexemptentityundersubdivision(1)ofthissectionforthesametaxyear.
128Suchamountshallbedeductibleonlytotheextentthatsuchamountisnotdeductedon
129thetaxpayer'sfederalincometaxreturnforthattaxyear.Thedepartmentofrevenue
130shallpromulgaterulesandregulationstoadministertheprovisionsofthissection.
142.822.1.(1)Motorfuelusedforpurposesofpropellingmotorvehicleson
2highwaysshallbeexemptfromthefueltaxcollectedundersubsection3ofsection142.803,
3andanexemptionandrefundmaybeclaimedbythetaxpayerifthetaxhasbeenpaidandno
4refundhasbeenpreviouslyissued,providedthatthetaxpayerappliesfortheexemptionand
5refundasspecifiedinthissection.Anyrefundissuedunderthissectionshallbepaidfrom
6moneysinthemotorfueltaxfundof2021establishedundersubsection4ofsection
7142.803.
8 (2)Asusedinthissectionandsection142.824,"nonprofitentity"meansany
9entitythatisexemptfromtaxationasprovidedinSection501(c)(3)oftheInternal
10RevenueCodeof1986(26U.S.C.Section501),asamended.Beginningonandafter
11October1,2024,anynonprofitentitytowhichataxpayerwhoiseligibletoclaima
12refundasprovidedinthissectionsubmitsalldocumentationandinformationrequired
13tomakearefundapplicationmaymakeaclaimforsuchtaxpayer'srefundasprovided
14inthissection.Uponapproval,therefundshallbemadetosuchnonprofitentity.
15 2.(1)Theexemptionandrefundshallbeissuedonafiscalyearbasis, basedon
16motorfueltaxpaidandcollectedthroughtheendoffiscalyear2024,toeachpersonwho
17paysthefueltaxcollectedundersubsection3ofsection142.803andwhoclaimsan
18exemptionandrefundinaccordancewiththissection,andshallapplysothatthefuel
19taxpayerhasnoliabilityforthetaxcollectedinthatfiscalyearundersubsection3ofsection
20142.803.
21 (2)Beginninginfiscalyear2025,exemptionsandrefundsissuedunderthis
22sectionshallbebasedonthetaxyear.Anyfueltaxescollectedundersubsection3of
HCSHB2072 7 23section142.803fromJuly1,2024,toDecember31,2024,shallbereportedunderthe
24provisionsofsubsection4ofthissection.Anyfueltaxescollectedundersubsection3of
25section142.803fromJanuary1,2025,toDecember31,2025,andeachtaxyear
26thereafter,shallbereportedundertheprovisionsofsubsection4ofthissection.
27Exemptionsandrefundsshallbeissuedtopersonswhopaythefueltaxcollectedunder
28subsection3ofsection142.803andwhoclaimanexemptionandrefundinaccordance
29withthissectionortoanonprofitentityinthemannerdescribedundersubdivision(2)
30ofsubsection1ofthissectionandshallapplysothatthefueltaxpayerhasnoliabilityfor
31thetaxcollectedinthecorrespondingtaxyearundersubsection3ofsection142.803.
32 [2.]3.Toclaimanexemptionandrefundinaccordancewithsubdivision(1)of
33subsection2ofthissection,apersonshallpresenttothedirectorastatementcontaininga
34writtenverificationthattheclaimismadeunderpenaltyofperjuryandthatstatesthetotal
35fueltaxpaidintheapplicablefiscalyearforeachvehicleforwhichtheexemptionandrefund
36isclaimed.Theclaimshallnotbetransferredorassigned,excepttoanonprofitentityas
37providedunderthissection,andshallbefiledonorafterJulyfirst,butnotlaterthan
38Septemberthirtieth,followingthefiscalyearforwhichtheexemptionandrefundisclaimed.
39Theclaimstatementmaybesubmittedelectronically,andshallataminimumincludethe
40followinginformation:
41 (1)[Vehicleidentificationnumberofthemotorvehicleintowhichthemotorfuelwas
42delivered;
43 (2)]Dateofsale;
44 [(3)](2)Nameandaddressofpurchaser;
45 [(4)Nameandaddressofseller;
46 (5)](3)Numberofgallonspurchased;[and
47 (6)](4)NumberofgallonspurchasedandchargedMissourifueltax,asaseparate
48item;and
49 (5)Iftheclaimissubmittedbyanonprofitentity:
50 (a)Documentationofthenonprofitentity'stax-exemptstatus;and
51 (b)Astatementsignedbythepurchaserindicatingthatthenonprofitentityis
52entitledtothepurchaser'srefund.
53 4.Toclaimanexemptionandrefundinaccordancewithsubdivision(2)of
54subsection2ofthissection,apersonmayelecttoproceedundereithersubdivision(1)or
55(2)ofthissubsection:
56 (1)Forareceipt-basedexemptionandrefundunderthissubdivision,aperson
57shallpresenttothedirectorastatementcontainingawrittenverificationthattheclaim
58ismadeunderpenaltyofperjuryandthatstatesthetotalfueltaxpaidintheapplicable
59taxyearforeachvehicleforwhichtheexemptionandrefundisclaimed.Theclaimshall
HCSHB2072 8 60notbetransferredorassigned,excepttoanonprofitentityasprovidedunderthis
61section,andshallbefiledonorafterJanuaryfifteenthbutnotlaterthanAprilfifteenth
62afterthecloseofthetaxyearforwhichtheexemptionandrefundisclaimed.Aperson
63claimingarefundunderthissubdivisionshallnotbeentitledtoclaimastandardrefund
64undersubdivision(2)ofthissubsectionforthesametaxyear.Theclaimstatementmay
65besubmittedelectronicallyandshallataminimumincludethefollowinginformation:
66 (a)Dateofsale;
67 (b)Nameandaddressofpurchaser;
68 (c)Numberofgallonspurchased;
69 (d)NumberofgallonspurchasedandchargedMissourifueltax,asaseparate
70item;
71 (e)Iftheclaimissubmittedbyanonprofitentity:
72 a.Documentationofthenonprofitentity'stax-exemptstatus;and
73 b.Astatementsignedbythepurchaserindicatingthatthenonprofitentityis
74entitledtothepurchaser'srefund;and
75 (f)Anaffirmationthatsuchpersonisclaimingtheitemizedrefundandshallnot
76claimthestandardrefundundersubdivision(2)ofthissubsection;or
77 (2)Forastandardrefundunderthissubdivision,atthetimeapersonfileshisor
78herMissouriincometaxreturn,apersonmayselecttoclaimtheexemptionandrefund
79asastandardrefundappliedasanimmediaterefundorappliedasacreditagainstthe
80person'sMissouriincometaxliabilityunderchapter143.Apersonclaimingastandard
81refundunderthissubdivisionshallnotbeentitledtoclaimareceipt-basedrefundunder
82subdivision(1)ofthissubsectionforthesametaxyear.Forthepurposesofthis
83subdivision,theterm"standardrefund"shallmeantheexemptionandrefundprovided
84underthissection,appliedforandclaimedbyapersonasaset,flatamountunder
85paragraph(a)ofthissubdivision,selectedtoberefundedtosuchpersonaseitheran
86immediaterefundorcreditappliedagainsttheperson'sMissouriincometaxliability
87underchapter143.
88 (a)Thestandardrefundshallbeallocatedasfollows:
89 a.Thirtydollarsforthe2024taxyear;
90 b.Forty-fivedollarsforthe2025taxyear;
91 c.Sixtydollarsforthe2026taxyear;and
92 d.Seventy-fivedollarsforalltaxyearsbeginningonorafterJanuary1,2027;
93 (b)Apersonshallfileaform,providedbythedepartmentofrevenue,withsuch
94person'sMissouriincometaxreturn,ifapplicable.Theclaimshallnotbetransferredor
95assigned,excepttoanonprofitentityasprovidedunderthissection,andtheformshall
HCSHB2072 9 96befiledonorafterJanuaryfifteenthbutnotlaterthanAprilfifteenthafterthecloseof
97thetaxyearforwhichtheexemptionandrefundisclaimed;and
98 (c)Suchformmaybesubmittedelectronicallyandatminimumshallinclude:
99 a.Theperson'sselectionofthestandardrefundtakenasarefundorasacredit
100againstchapter143incometaxes,asprovidedunderthissubdivision,thatheorsheis
101claimingfortheapplicabletaxyear;
102 b.Anaffirmationthatsuchpersonisclaimingthestandardrefundandshallnot
103claimthereceipt-basedrefundundersubdivision(1)ofthissubsection;
104 c.Thevehicleidentificationnumberofthemotorvehicleintowhichthemotor
105fuelwasdelivered;
106 d.Thenameandaddressofthepersonmakingtheclaim;
107 e.Informationoridentificationshowingthatsuchpersonwastheownerofa
108vehiclelicensedinMissouri;
109 f.Anaffirmationthatsuchpersonmadeeligiblepurchasesunderthissectionin
110thetaxyearforwhichtheexemptionandrefundisclaimed;
111 g.Iftheclaimissubmittedbyanonprofitentity:
112 (i)Documentationofthenonprofitentity'stax-exemptstatus;and
113 (ii)Astatementsignedbythepurchaserindicatingthatthenonprofitentityis
114entitledtothepurchaser'srefund;and
115 h.Anyotherinformationthatthedepartmentmayrequiretofulfillthe
116obligationsunderthissection.
117 5.Theexemptionandrefundasreimbursedundertheprovisionsofthissection
118shallbepaidfrommoneysinthemotorfueltaxfundof2021establishedunder
119subsection4ofsection142.803.Refundsshallnotexceedthetaxcollectedunder
120subsection3ofsection142.803.Iftheamountofrefundsclaimedunderthissectionina
121taxyearexceedsthetaxcollectedforthetaxyear,refundsshallbeallowedbasedonthe
122orderinwhichtheyareclaimed.Thequalificationsprovidedundersubsections3and4
123ofthissectionshallbesubjecttoauditbythedepartment.
124 [3.]6.Everypersonshallmaintainandkeeprecordssupportingtheclaimstatement
125filedwiththedepartmentofrevenueforaperiodofthreeyearstosubstantiateallclaimsfor
126exemptionandrefundofthemotorfueltax,togetherwithinvoices,originalsalesreceipts
127markedpaidbytheseller,billsoflading,andotherpertinentrecordsandpaperasmaybe
128requiredbythedirectorforreasonableadministrationofthischapter.Therequirementto
129maintainrecordsshallbetheresponsibilityofanynonprofitentitytowhichapurchaser
130submitsclaimrecordsrequiredbythissection.
131 [4.]7.Thedirectormaymakeanyinvestigationnecessarybeforeissuingan
132exemptionandrefundunderthissection,andmayinvestigateanexemptionandrefundunder
HCSHB2072 10 133thissectionafterithasbeenissuedandwithinthetimeframeformakingadjustmentstothe
134taxpursuanttothischapter.
135 [5.]8.Ifanexemptionandrefundisnotissuedwithinforty-fivedaysofanaccurate
136andcompletefiling,asrequiredbythischapter,thedirectorshallpayinterestattherate
137providedinsection32.065accruingaftertheexpirationoftheforty-five-dayperioduntilthe
138datetheexemptionandrefundisissued.
139 [6.]9.(1)Exceptasprovidedinsubdivision(2)ofthissubsection,theexemption
140andrefundspecifiedinthissectionshallbeavailableonlywithregardtomotorfueldelivered
141intoamotorvehiclewithagrossweight,asdefinedinsection301.010,oftwenty-six
142thousandpoundsorless.
143 (2)Theexemptionandrefundspecifiedinthissubsectionshallbeavailablewith
144regardtomotorfueldeliveredintoamotorvehiclewithagrossweightthatexceeds
145twenty-sixthousandpoundswhenthemotorvehicleisownedbyacorporationlicensed
146inMissouriwithitsprimaryheadquartersinMissouri,orownedbyasoleproprietor
147whosehomeofficeislocatedinMissouri,providedthatthecorporationorsole
148proprietorsubmitsdocumentationtothedirectorthatanyexemptionandrefund
149claimedisbasedsolelyonfueldeliveredintoamotorvehiclewhileitwasoperatingin
150thestateofMissouri.Ifthemotorvehiclewasoperatedinmultiplestates,theapplicant
151shallsubmitdocumentationthatseparatesthefueldeliveredtothevehiclewhile
152operatinginotherstatesfromthefueldeliveredtothevehiclewhileoperatinginthe
153stateofMissouri.
154 10.Thedepartmentofrevenueshalldevelopamobileapplicationthatallows
155claimstobesubmittedonaperson'sphoneatthetimeofmotorfuelpurchaseinlieuof
156theproceduressetoutundersubsection2ofthissection.Theapplicationshallbe
157designedsothatthepersonsubmittingtheclaimisrequiredtodemonstratethatheor
158sheisatthemotorfuelpump.Thedevelopmentandmaintenanceoftheapplication
159shallbepaidwithfundsthatcomefromthemotorfueltaxfund.
160 [7.]11.Thedirectorshallpromulgaterulesasnecessarytoimplementtheprovisions
161ofthissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
162createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies
163withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.
164Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe
165generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
166disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
167rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2021,shallbeinvalid
168andvoid.
HCSHB2072 11 142.824.1.Toclaimarefundinaccordancewithsection142.815,apersonshall
2presenttothedirectorastatementcontainingawrittenverificationthattheclaimismade
3underpenaltiesofperjuryandliststhetotalamountofmotorfuelpurchasedandusedfor
4exemptpurposes.BeginningonOctober1,2024,anynonprofitentitytowhichaperson
5whoiseligibletoclaimarefundasprovidedinthissectionsubmitsalldocumentation
6andinformationrequiredtomakearefundapplicationmaymakeaclaimforsuch
7person'srefundasprovidedinthissection.Uponapproval,therefundshallbemadeto
8suchnonprofitentity.Theclaimshallnotbetransferredorassigned, exceptastoa
9nonprofitentityasprovidedunderthissection,andshallbefilednotmorethanthreeyears
10afterthedatethemotorfuelwasimported,removedorsoldiftheclaimantisasupplier,
11importer,exporterordistributor.Iftheclaimisfiledbytheultimateconsumer,aconsumer
12mustfiletheclaimwithinoneyearofthedateofpurchaseorAprilfifteenthfollowingthe
13yearofpurchase,whicheverislater.Theclaimstatementmaybesubmittedelectronically,
14andshallbesupportedbydocumentationasapprovedbythedirectorandshallincludethe
15followinginformation:
16 (1)Dateofsale;
17 (2)Nameandaddressofpurchaser;
18 (3)[Nameandaddressofseller;
19 (4)]Numberofgallonspurchasedandbasepricepergallon;
20 [(5)](4)NumberofgallonspurchasedandchargedMissourifueltax,asaseparate
21item;[and
22 (6)](5)Numberofgallonspurchasedandchargedsalestax,ifapplicable,asa
23separateitem;and
24 (6)Iftheclaimissubmittedbyanonprofitentity:
25 (a)Documentationofthenonprofitentity'stax-exemptstatus;and
26 (b)Astatementsignedbythepurchaserindicatingthatthenonprofitentityis
27entitledtothepurchaser'srefund.
28 2.Iftheoriginalsalessliporinvoiceislostordestroyed,astatementtothateffect
29shallaccompanytheclaimforrefund,andtheclaimstatementshallalsosetforththeserial
30numberoftheinvoice.Ifthedirectorfindstheclaimisotherwiseregular,thedirectormay
31allowsuchclaimforrefund.
32 3.Thedirectormaymakeanyinvestigationnecessarybeforerefundingthemotorfuel
33taxtoapersonandmayinvestigatearefundaftertherefundhasbeenissuedandwithinthe
34timeframeformakingadjustmentstothetaxpursuanttothischapter.
35 4.Inanycasewherearefundwouldbepayabletoasupplierpursuanttothischapter,
36thesuppliermayclaimacreditinlieuofsuchrefundforaperiodnottoexceedthreeyears.
HCSHB2072 12 37 5.Everypersonshallmaintainandkeepforaperiodofthreeyearsrecordsto
38substantiateallclaimsforrefundofthemotorfueltax,togetherwithinvoices,originalsales
39slipsmarkedpaidbytheseller,billsoflading,andotherpertinentrecordsandpaperasmay
40berequiredbythedirectorforreasonableadministrationofthischapter.Therequirementto
41maintainrecordsshallbetheresponsibilityofanynonprofitentitytowhichapurchaser
42submitsclaimrecordsrequiredbythissection.
43 6.Motorfueltaxthathasbeenpaidmorethanoncewithrespecttothesamegallonof
44motorfuelshallberefundedbythedirectortothepersonwholastpaidthetaxafterthe
45subsequenttaxableeventuponsubmittingproofsatisfactorytothedirector.
46 7.Motorfueltaxthathasotherwisebeenerroneouslypaidbyapersonshallbe
47refundedbythedirectoruponproofshownsatisfactorytothedirector.
48 8.Ifarefundisnotissuedwithinforty-fivedaysofanaccurateandcompletefiling,
49asrequiredbythischapter,thedirectorshallpayinterestattherateprovidedinsection32.065
50accruingaftertheexpirationoftheforty-five-dayperioduntilthedatetherefundisissued.
51 9.Thedirectorshallpromulgaterulesasnecessarytoimplementtheprovisionsof
52thissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
53createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies
54withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.
55Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe
56generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
57disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
58rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2021,shallbeinvalid
59andvoid.
âś”
HCSHB2072 13