HOUSE BILL NO. 1397 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE STEINMEYER.
2806H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To repeal section 142.803, RSMo, and to enact in lieu thereof one new section relating to a one-year motor fuel tax reduction.
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Section A. Section 142.803, RSMo, is repealed and one new section enacted in lieu 2 thereof, to be known as section 142.803, to read as follows: 142.803. 1.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) Alternative fuels, not subject to the decal fees as provided in section 142.869, 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 director is authorized to assess and collect a tax upon such alternative fuel measured 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. HB 1397 2
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 the gasoline gallon equivalent and method of sale for compressed natural gas shall be equal to 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 and method of sale for liquefied natural gas shall be equal to six and six-hundredths pounds of 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 The levy and assessment on other persons as specified in this chapter shall be as agents of this 49 state for the precollection of the tax. 50 3. 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, 53 2021, to June 30, 2022, two and a half cents per gallon; from July 1, 2022, to June 30, 2023, 54 five cents per gallon; from July 1, 2023, to June 30, 2024, seven and a half cents per gallon; HB 1397 3
55 from July 1, 2024, to June 30, 2025, ten cents per gallon; [and on and after] from July 1, 56 2025, to September 30, 2025, twelve and a half cents per gallon; from October 1, 2025, to 57 September 30, 2026, two and a half cents per gallon; and on and after October 1, 2026, 58 twelve and a half cents per gallon. ✔
Statutes affected: