Missouri SB 1149: Repeals a portion of the tax on motor fuel, and the exemption and refund process applicable to that portion

Bill Text

EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE BILL NO. 1149
101ST GENERAL ASSEMBLY
INTRODUCED BY SENATOR WHITE.
5495S.01I ADRIANE D. CROUSE, Secretary
AN ACT
To repeal sections 142.803 and 142.822, RSMo, and to enact in lieu thereof one new section
relating to the motor fuel tax.

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repealed and one new section enacted in lieu thereof, to be 2
known as section 142.803, 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 assess 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

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(4) Compressed natural gas fuel, five 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 gasoline 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 enforcement 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 until 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 imposed on liquefied 50

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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 limited 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 fees 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 o