The bill proposes the addition of a new section, 142.819, to chapter 142 of the Revised Statutes of Missouri, which addresses the state motor fuel tax. This new section defines "government-owned vehicles" as those owned or leased by state or local governmental entities and specifies that these vehicles must be primarily used for public service, defined as using at least seventy-five percent of their mileage for essential governmental functions. Furthermore, the bill stipulates that motor fuel used to operate these government-owned vehicles that meet the public service criteria will be exempt from the fuel tax imposed by the chapter. It also grants the department the authority to create necessary rules and regulations for the administration of this section, ensuring compliance with existing provisions in chapter 536. Notably, the bill includes a clause stating that if any powers related to rule review are deemed unconstitutional, the rulemaking authority granted by this section will become invalid after August 28, 2026.

Statutes affected:
Introduced (5999H.01): 142.819