Missouri HB 2649: Modifies provisions relating to the apportionment of motor fuel tax proceeds

Bill Text

SECOND REGULAR SESSION
HOUSE BILL NO. 2649
102ND GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE MAYHEW.
5469H.01I DANA RADEMAN MILLER, Chief Clerk
AN ACT
To repeal section 142.803, RSMo, and to enact in lieu thereof one new section relating to
motor fuel tax.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 142.803, RSMo, is repealed and one new section enacted in lieu
2 thereof, to be known as section 142.803, to read as follows:
142.803. 1. A tax is levied and imposed on all motor fuel used or consumed in this
2 state as follows:
3 (1) Motor fuel, seventeen cents per gallon;
4 (2) Alternativefuels,notsubjecttothedecalfeesasprovidedinsection142.869,with
5 a power potential equivalent of motor fuel. In the event alternative fuel, which is not
6 commonly sold or measured by the gallon, is used in motor vehicles on the highways of this
7 state,the directoris authorizedto assessand collecta tax uponsuch alternativefuelmeasured
8 by the nearest power potential equivalent to that of one gallon of regular grade gasoline. The
9 determination by the director of the power potential equivalent of such alternative fuel shall
10 be prima facie correct;
11 (3) Aviation fuel used in propelling aircraft with reciprocating engines, nine cents per
12 gallon as levied and imposed by section 155.080 to be collected as required under this
13 chapter;
14 (4) Compressed natural gas fuel, five cents per gasoline gallon equivalent until
15 December 31, 2019, eleven cents per gasoline gallon equivalent from January 1, 2020, until
16 December 31, 2024, and then seventeen cents per gasoline gallon equivalent thereafter. The
17 gasoline gallon equivalent and method of sale for compressed natural gas shall be as
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language.

18 published by the National Institute of Standards and Technology in Handbooks 44 and 130,
19 and supplements thereto or revisions thereof. In the absence of such standard or agreement,
20 thegasolinegallonequivalentandmethodofsaleforcompressednaturalgasshallbeequalto
21 five and sixty-six-hundredths pounds of compressed natural gas. All applicable provisions
22 contained in this chapter governing administration, collections, and enforcement of the state
23 motor fuel tax shall apply to the tax imposed on compressed natural gas, including but not
24 limited to licensing, reporting, penalties, and interest;
25 (5) Liquefied natural gas fuel, five cents per diesel gallon equivalent until December
26 31, 2019, eleven cents per diesel gallon equivalent from January 1, 2020, until December 31,
27 2024, and then seventeen cents per diesel gallon equivalent thereafter. The diesel gallon
28 equivalent and method of sale for liquefied natural gas shall be as published by the National
29 Institute of Standards and Technology in Handbooks 44 and 130, and supplements thereto or
30 revisions thereof. In the absence of such standard or agreement, the diesel gallon equivalent
31 andmethodofsaleforliquefiednaturalgasshallbeequaltosixandsix-hundredthspoundsof
32 liquefied natural gas. All applicable provisions contained in this chapter governing
33 administration, collections, and enforcement of the state motor fuel tax shall apply to the tax
34 imposed on liquefied natural gas, including but not limited to licensing, reporting, penalties,
35 and interest;
36 (6) Propane gas fuel, five cents per gallon until December 31, 2019, eleven cents per
37 gallon from January 1, 2020, until December 31, 2024, and then seventeen cents per gallon
38 thereafter. All applicable provisions contained in this chapter governing administration,
39 collection, and enforcement of the state motor fuel tax shall apply to the tax imposed on
40 propane gas including, but not limited to, licensing, reporting, penalties, and interest;
41 (7) If a natural gas, compressed natural gas, liquefied natural gas, electric, or propane
42 connection is used for fueling motor vehicles and for another use, such as heating, the tax
43 imposed by this section shall apply to the entire amount of natural gas, compressed natural
44 gas, liquefied natural gas, electricity, or propane used unless an approved separate metering
45 and accounting system is in place.
46 2. All taxes, surcharges and fees are imposed upon the ultimate consumer, but are to
47 be precollected as described in this chapter, for the facility and convenience of the consumer.
48 Thelevyandassessmentonotherpersonsasspecifiedinthischaptershallbeasagentsofthis
49 state for the precollection of the tax.
50 3. (1) In addition to any tax collected under subdivision (1) of subsection 1 of this
51 section, the following tax is levied and imposed on all motor fuel used or consumed in this
52 state, subject to the exemption on tax liability set forth in section 142.822: from October 1