FIRSTREGULARSESSION
HOUSEBILLNO.1383
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVERIGGS.
0537H.01I JOSEPHENGLER,ChiefClerk
ANACT
Torepealsection142.803,RSMo,andtoenactinlieuthereofonenewsectionrelatingto
motorfueltax.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Section142.803,RSMo,isrepealedandonenewsectionenactedinlieu
2thereof,tobeknownassection142.803,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;
HB1383 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.
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HB1383 3