Missouri 2025 2025 Regular Session

Missouri Senate Bill SB494 Introduced / Bill

Filed 12/12/2024

                     
EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted 
and is intended to be omitted in the law. 
FIRST REGULAR SESSION 
SENATE BILL NO. 494 
103RD GENERAL ASSEMBLY  
INTRODUCED BY SENATOR SCHROER. 
1369S.01I 	KRISTINA MARTIN, Secretary  
AN ACT 
To repeal sections 142.803 and 142.822, RSMo, and to enact in lieu thereof two new sections 
relating to taxation of motor fuel, with an emergency clause. 
 
Be it enacted by the General Assembly of the State of Missouri, as follows: 
     Section A. Sections 142.803 and 142.822, RSMo, are 1 
repealed and two new sections enacted in lieu thereof, to be 2 
known as sections 142.803 an d 142.822, to read as follows:3 
     142.803.  1.  A tax is levied and imposed on all motor 1 
fuel used or consumed in this state as follows: 2 
     (1)  Motor fuel, seventeen cents per gallon; 3 
     (2)  Alternative fuels, not subject to the decal fees 4 
as provided in section 142.869, with a power potential 5 
equivalent of motor fuel.  In the event alternative fuel, 6 
which is not commonly sold or measured by the gallon, is 7 
used in motor vehicles on the highways of this state, the 8 
director is authorized to ass ess and collect a tax upon such 9 
alternative fuel measured by the nearest power potential 10 
equivalent to that of one gallon of regular grade gasoline.   11 
The determination by the director of the power potential 12 
equivalent of such alternative fuel shall be prima facie  13 
correct; 14 
     (3)  Aviation fuel used in propelling aircraft with 15 
reciprocating engines, nine cents per gallon as levied and 16 
imposed by section 155.080 to be collected as required under 17 
this chapter; 18   SB 494 	2 
     (4)  Compressed natural gas fuel, f ive cents per  19 
gasoline gallon equivalent until December 31, 2019, eleven 20 
cents per gasoline gallon equivalent from January 1, 2020, 21 
until December 31, 2024, and then seventeen cents per 22 
gasoline gallon equivalent thereafter.  The gasoline gallon 23 
equivalent and method of sale for compressed natural gas 24 
shall be as published by the National Institute of Standards 25 
and Technology in Handbooks 44 and 130, and supplements 26 
thereto or revisions thereof.  In the absence of such 27 
standard or agreement, the ga soline gallon equivalent and 28 
method of sale for compressed natural gas shall be equal to 29 
five and sixty-six-hundredths pounds of compressed natural 30 
gas.  All applicable provisions contained in this chapter 31 
governing administration, collections, and enf orcement of  32 
the state motor fuel tax shall apply to the tax imposed on 33 
compressed natural gas, including but not limited to 34 
licensing, reporting, penalties, and interest; 35 
     (5)  Liquefied natural gas fuel, five cents per diesel 36 
gallon equivalent unt il December 31, 2019, eleven cents per 37 
diesel gallon equivalent from January 1, 2020, until 38 
December 31, 2024, and then seventeen cents per diesel 39 
gallon equivalent thereafter.  The diesel gallon equivalent 40 
and method of sale for liquefied natural gas shall be as  41 
published by the National Institute of Standards and 42 
Technology in Handbooks 44 and 130, and supplements thereto 43 
or revisions thereof.  In the absence of such standard or 44 
agreement, the diesel gallon equivalent and method of sale 45 
for liquefied natural gas shall be equal to six and six - 46 
hundredths pounds of liquefied natural gas.  All applicable  47 
provisions contained in this chapter governing 48 
administration, collections, and enforcement of the state 49 
motor fuel tax shall apply to the tax im posed on liquefied 50   SB 494 	3 
natural gas, including but not limited to licensing, 51 
reporting, penalties, and interest; 52 
     (6)  Propane gas fuel, five cents per gallon until 53 
December 31, 2019, eleven cents per gallon from January 1, 54 
2020, until December 31, 2024 , and then seventeen cents per 55 
gallon thereafter.  All applicable provisions contained in 56 
this chapter governing administration, collection, and 57 
enforcement of the state motor fuel tax shall apply to the 58 
tax imposed on propane gas including, but not li mited to,  59 
licensing, reporting, penalties, and interest; 60 
     (7)  If a natural gas, compressed natural gas, 61 
liquefied natural gas, electric, or propane connection is 62 
used for fueling motor vehicles and for another use, such as 63 
heating, the tax imposed by this section shall apply to the 64 
entire amount of natural gas, compressed natural gas, 65 
liquefied natural gas, electricity, or propane used unless 66 
an approved separate metering and accounting system is in 67 
place. 68 
     2.  All taxes, surcharges and fee s are imposed upon the 69 
ultimate consumer, but are to be precollected as described 70 
in this chapter, for the facility and convenience of the 71 
consumer.  The levy and assessment on other persons as 72 
specified in this chapter shall be as agents of this state  73 
for the precollection of the tax. 74 
     [3.  In addition to any tax collected under subdivision 75 
(1) of subsection 1 of this section, the following tax is 76 
levied and imposed on all motor fuel used or consumed in 77 
this state, subject to the exemption on t ax liability set  78 
forth in section 142.822:  from October 1, 2021, to June 30, 79 
2022, two and a half cents per gallon; from July 1, 2022, to 80 
June 30, 2023, five cents per gallon; from July 1, 2023, to 81 
June 30, 2024, seven and a half cents per gallon; fro m July  82   SB 494 	4 
1, 2024, to June 30, 2025, ten cents per gallon; and on and 83 
after July 1, 2025, twelve and a half cents per gallon. ] 84 
     142.822.  1.  Motor fuel used for purposes of 1 
propelling motor vehicles on highways shall be exempt from 2 
the fuel tax collected under subsection 3 of section 3 
142.803, and an exemption and refund may be claimed by the 4 
taxpayer if the tax has been paid and no refund has been 5 
previously issued, provided that the taxpayer applies for 6 
the exemption and refund as s pecified in this section.  The  7 
exemption and refund shall be issued on a fiscal year basis 8 
to each person who pays the fuel tax collected under 9 
subsection 3 of section 142.803 and who claims an exemption 10 
and refund in accordance with this section, and shall apply  11 
so that the fuel taxpayer has no liability for the tax 12 
collected in that fiscal year under subsection 3 of section 13 
142.803. 14 
     2.  To claim an exemption and refund in accordance with 15 
this section, a person shall present to the director a 16 
statement containing a written verification that the claim 17 
is made under penalty of perjury and that states the total 18 
fuel tax paid in the applicable fiscal year for each vehicle 19 
for which the exemption and refund is claimed.  The claim  20 
shall not be transferred or assigned, and shall be filed on 21 
or after July first, but not later than September thirtieth, 22 
following the fiscal year for which the exemption and refund 23 
is claimed.  The claim statement may be submitted 24 
electronically, and shall at a min imum include the following 25 
information: 26 
     (1)  Vehicle identification number of the motor vehicle 27 
into which the motor fuel was delivered; 28 
     (2)  Date of sale; 29 
     (3)  Name and address of purchaser; 30   SB 494 	5 
     (4)  Name and address of seller; 31 
     (5)  Number of gallons purchased; and 32 
     (6)  Number of gallons purchased and charged Missouri 33 
fuel tax, as a separate item. 34 
     3.  Every person shall maintain and keep records 35 
supporting the claim statement filed with the department of 36 
revenue for a period of three years to substantiate all 37 
claims for exemption and refund of the motor fuel tax, 38 
together with invoices, original sales receipts marked paid 39 
by the seller, bills of lading, and other pertinent records 40 
and paper as may be required by the d irector for reasonable 41 
administration of this chapter. 42 
     4.  The director may make any investigation necessary 43 
before issuing an exemption and refund under this section, 44 
and may investigate an exemption and refund under this 45 
section after it has bee n issued and within the time frame 46 
for making adjustments to the tax pursuant to this chapter. 47 
     5.  If an exemption and refund is not issued within 48 
forty-five days of an accurate and complete filing, as 49 
required by this chapter, the director shall p ay interest at  50 
the rate provided in section 32.065 accruing after the 51 
expiration of the forty -five-day period until the date the 52 
exemption and refund is issued. 53 
     6.  The exemption and refund specified in this section 54 
shall be available only with re gard to motor fuel delivered 55 
into a motor vehicle with a gross weight, as defined in 56 
section 301.010, of twenty -six thousand pounds or less. 57 
     7.  The director shall promulgate rules as necessary to 58 
implement the provisions of this section.  Any rule or  59 
portion of a rule, as that term is defined in section 60 
536.010, that is created under the authority delegated in 61 
this section shall become effective only if it complies with 62   SB 494 	6 
and is subject to all of the provisions of chapter 536 and, 63 
if applicable, section 536.028.  This section and chapter 64 
536 are nonseverable and if any of the powers vested with 65 
the general assembly pursuant to chapter 536 to review, to 66 
delay the effective date, or to disapprove and annul a rule 67 
are subsequently held unconstit utional, then the grant of 68 
rulemaking authority and any rule proposed or adopted after 69 
August 28, 2021, shall be invalid and void. 70 
     8.  This section shall expire on October 1, 2026. 71 
     Section B.  Because of the need to provide immedi ate  1 
relief from motor fuel costs, section A of this act is 2 
deemed necessary for the immediate preservation of the 3 
public health, welfare, peace, and safety, and is hereby 4 
declared to be an emergency act within the meaning of the 5 
constitution, and sect ion A of this act shall be in full 6 
force and effect upon its passage and approval. 7 
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