Missouri 2025 Regular Session

Missouri Senate Bill SB494 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
3	3	and is intended to be omitted in the law.
4	4	FIRST REGULAR SESSION
5	5	SENATE BILL NO. 494
6	6	103RD GENERAL ASSEMBLY
7	7	INTRODUCED BY SENATOR SCHROER.
8	8	1369S.01I KRISTINA MARTIN, Secretary
9	9	AN ACT
10	10	To repeal sections 142.803 and 142.822, RSMo, and to enact in lieu thereof two new sections
11	11	relating to taxation of motor fuel, with an emergency clause.
12	12
13	13	Be it enacted by the General Assembly of the State of Missouri, as follows:
14	14	Section A. Sections 142.803 and 142.822, RSMo, are 1
15	15	repealed and two new sections enacted in lieu thereof, to be 2
16	16	known as sections 142.803 an d 142.822, to read as follows:3
17	17	142.803. 1. A tax is levied and imposed on all motor 1
18	18	fuel used or consumed in this state as follows: 2
19	19	(1) Motor fuel, seventeen cents per gallon; 3
20	20	(2) Alternative fuels, not subject to the decal fees 4
21	21	as provided in section 142.869, with a power potential 5
22	22	equivalent of motor fuel. In the event alternative fuel, 6
23	23	which is not commonly sold or measured by the gallon, is 7
24	24	used in motor vehicles on the highways of this state, the 8
25	25	director is authorized to ass ess and collect a tax upon such 9
26	26	alternative fuel measured by the nearest power potential 10
27	27	equivalent to that of one gallon of regular grade gasoline. 11
28	28	The determination by the director of the power potential 12
29	29	equivalent of such alternative fuel shall be prima facie 13
30	30	correct; 14
31	31	(3) Aviation fuel used in propelling aircraft with 15
32	32	reciprocating engines, nine cents per gallon as levied and 16
33	33	imposed by section 155.080 to be collected as required under 17
34	34	this chapter; 18 SB 494 2
35	35	(4) Compressed natural gas fuel, f ive cents per 19
36	36	gasoline gallon equivalent until December 31, 2019, eleven 20
37	37	cents per gasoline gallon equivalent from January 1, 2020, 21
38	38	until December 31, 2024, and then seventeen cents per 22
39	39	gasoline gallon equivalent thereafter. The gasoline gallon 23
40	40	equivalent and method of sale for compressed natural gas 24
41	41	shall be as published by the National Institute of Standards 25
42	42	and Technology in Handbooks 44 and 130, and supplements 26
43	43	thereto or revisions thereof. In the absence of such 27
44	44	standard or agreement, the ga soline gallon equivalent and 28
45	45	method of sale for compressed natural gas shall be equal to 29
46	46	five and sixty-six-hundredths pounds of compressed natural 30
47	47	gas. All applicable provisions contained in this chapter 31
48	48	governing administration, collections, and enf orcement of 32
49	49	the state motor fuel tax shall apply to the tax imposed on 33
50	50	compressed natural gas, including but not limited to 34
51	51	licensing, reporting, penalties, and interest; 35
52	52	(5) Liquefied natural gas fuel, five cents per diesel 36
53	53	gallon equivalent unt il December 31, 2019, eleven cents per 37
54	54	diesel gallon equivalent from January 1, 2020, until 38
55	55	December 31, 2024, and then seventeen cents per diesel 39
56	56	gallon equivalent thereafter. The diesel gallon equivalent 40
57	57	and method of sale for liquefied natural gas shall be as 41
58	58	published by the National Institute of Standards and 42
59	59	Technology in Handbooks 44 and 130, and supplements thereto 43
60	60	or revisions thereof. In the absence of such standard or 44
61	61	agreement, the diesel gallon equivalent and method of sale 45
62	62	for liquefied natural gas shall be equal to six and six - 46
63	63	hundredths pounds of liquefied natural gas. All applicable 47
64	64	provisions contained in this chapter governing 48
65	65	administration, collections, and enforcement of the state 49
66	66	motor fuel tax shall apply to the tax im posed on liquefied 50 SB 494 3
67	67	natural gas, including but not limited to licensing, 51
68	68	reporting, penalties, and interest; 52
69	69	(6) Propane gas fuel, five cents per gallon until 53
70	70	December 31, 2019, eleven cents per gallon from January 1, 54
71	71	2020, until December 31, 2024 , and then seventeen cents per 55
72	72	gallon thereafter. All applicable provisions contained in 56
73	73	this chapter governing administration, collection, and 57
74	74	enforcement of the state motor fuel tax shall apply to the 58
75	75	tax imposed on propane gas including, but not li mited to, 59
76	76	licensing, reporting, penalties, and interest; 60
77	77	(7) If a natural gas, compressed natural gas, 61
78	78	liquefied natural gas, electric, or propane connection is 62
79	79	used for fueling motor vehicles and for another use, such as 63
80	80	heating, the tax imposed by this section shall apply to the 64
81	81	entire amount of natural gas, compressed natural gas, 65
82	82	liquefied natural gas, electricity, or propane used unless 66
83	83	an approved separate metering and accounting system is in 67
84	84	place. 68
85	85	2. All taxes, surcharges and fee s are imposed upon the 69
86	86	ultimate consumer, but are to be precollected as described 70
87	87	in this chapter, for the facility and convenience of the 71
88	88	consumer. The levy and assessment on other persons as 72
89	89	specified in this chapter shall be as agents of this state 73
90	90	for the precollection of the tax. 74
91	91	[3. In addition to any tax collected under subdivision 75
92	92	(1) of subsection 1 of this section, the following tax is 76
93	93	levied and imposed on all motor fuel used or consumed in 77
94	94	this state, subject to the exemption on t ax liability set 78
95	95	forth in section 142.822: from October 1, 2021, to June 30, 79
96	96	2022, two and a half cents per gallon; from July 1, 2022, to 80
97	97	June 30, 2023, five cents per gallon; from July 1, 2023, to 81
98	98	June 30, 2024, seven and a half cents per gallon; fro m July 82 SB 494 4
99	99	1, 2024, to June 30, 2025, ten cents per gallon; and on and 83
100	100	after July 1, 2025, twelve and a half cents per gallon. ] 84
101	101	142.822. 1. Motor fuel used for purposes of 1
102	102	propelling motor vehicles on highways shall be exempt from 2
103	103	the fuel tax collected under subsection 3 of section 3
104	104	142.803, and an exemption and refund may be claimed by the 4
105	105	taxpayer if the tax has been paid and no refund has been 5
106	106	previously issued, provided that the taxpayer applies for 6
107	107	the exemption and refund as s pecified in this section. The 7
108	108	exemption and refund shall be issued on a fiscal year basis 8
109	109	to each person who pays the fuel tax collected under 9
110	110	subsection 3 of section 142.803 and who claims an exemption 10
111	111	and refund in accordance with this section, and shall apply 11
112	112	so that the fuel taxpayer has no liability for the tax 12
113	113	collected in that fiscal year under subsection 3 of section 13
114	114	142.803. 14
115	115	2. To claim an exemption and refund in accordance with 15
116	116	this section, a person shall present to the director a 16
117	117	statement containing a written verification that the claim 17
118	118	is made under penalty of perjury and that states the total 18
119	119	fuel tax paid in the applicable fiscal year for each vehicle 19
120	120	for which the exemption and refund is claimed. The claim 20
121	121	shall not be transferred or assigned, and shall be filed on 21
122	122	or after July first, but not later than September thirtieth, 22
123	123	following the fiscal year for which the exemption and refund 23
124	124	is claimed. The claim statement may be submitted 24
125	125	electronically, and shall at a min imum include the following 25
126	126	information: 26
127	127	(1) Vehicle identification number of the motor vehicle 27
128	128	into which the motor fuel was delivered; 28
129	129	(2) Date of sale; 29
130	130	(3) Name and address of purchaser; 30 SB 494 5
131	131	(4) Name and address of seller; 31
132	132	(5) Number of gallons purchased; and 32
133	133	(6) Number of gallons purchased and charged Missouri 33
134	134	fuel tax, as a separate item. 34
135	135	3. Every person shall maintain and keep records 35
136	136	supporting the claim statement filed with the department of 36
137	137	revenue for a period of three years to substantiate all 37
138	138	claims for exemption and refund of the motor fuel tax, 38
139	139	together with invoices, original sales receipts marked paid 39
140	140	by the seller, bills of lading, and other pertinent records 40
141	141	and paper as may be required by the d irector for reasonable 41
142	142	administration of this chapter. 42
143	143	4. The director may make any investigation necessary 43
144	144	before issuing an exemption and refund under this section, 44
145	145	and may investigate an exemption and refund under this 45
146	146	section after it has bee n issued and within the time frame 46
147	147	for making adjustments to the tax pursuant to this chapter. 47
148	148	5. If an exemption and refund is not issued within 48
149	149	forty-five days of an accurate and complete filing, as 49
150	150	required by this chapter, the director shall p ay interest at 50
151	151	the rate provided in section 32.065 accruing after the 51
152	152	expiration of the forty -five-day period until the date the 52
153	153	exemption and refund is issued. 53
154	154	6. The exemption and refund specified in this section 54
155	155	shall be available only with re gard to motor fuel delivered 55
156	156	into a motor vehicle with a gross weight, as defined in 56
157	157	section 301.010, of twenty -six thousand pounds or less. 57
158	158	7. The director shall promulgate rules as necessary to 58
159	159	implement the provisions of this section. Any rule or 59
160	160	portion of a rule, as that term is defined in section 60
161	161	536.010, that is created under the authority delegated in 61
162	162	this section shall become effective only if it complies with 62 SB 494 6
163	163	and is subject to all of the provisions of chapter 536 and, 63
164	164	if applicable, section 536.028. This section and chapter 64
165	165	536 are nonseverable and if any of the powers vested with 65
166	166	the general assembly pursuant to chapter 536 to review, to 66
167	167	delay the effective date, or to disapprove and annul a rule 67
168	168	are subsequently held unconstit utional, then the grant of 68
169	169	rulemaking authority and any rule proposed or adopted after 69
170	170	August 28, 2021, shall be invalid and void. 70
171	171	8. This section shall expire on October 1, 2026. 71
172	172	Section B. Because of the need to provide immedi ate 1
173	173	relief from motor fuel costs, section A of this act is 2
174	174	deemed necessary for the immediate preservation of the 3
175	175	public health, welfare, peace, and safety, and is hereby 4
176	176	declared to be an emergency act within the meaning of the 5
177	177	constitution, and sect ion A of this act shall be in full 6
178	178	force and effect upon its passage and approval. 7
179	179	