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repealed and two new sections enacted in lieu thereof, to be 2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