HOUSE BILL NO. 3392 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE HALEY.
7295H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To repeal section 144.063, RSMo, and to enact in lieu thereof one new section relating to the purchase of dyed diesel fuel for agricultural purposes.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 144.063, RSMo, is repealed and one new section enacted in lieu 2 thereof, to be known as section 144.063, to read as follows: 144.063. 1. In addition to the exemptions granted under this chapter, there shall also 2 be specifically exempted from state and local sales and use taxes defined, levied, or calculated 3 under section 32.085, sections 144.010 to 144.525, sections 144.600 to 144.761, or section 4 238.235, all sales of fencing materials used for agricultural purposes, and the purchase of 5 motor fuel, as defined in section 142.800, therefor which is used for agricultural purposes. 6 2. Notwithstanding any other provision of law, the purchaser of dyed diesel fuel 7 for agricultural purposes, as defined in Section 144.030, shall not be required to file a 8 Form 149 Sales and Use Tax Exemption Certificate when such fuel is purchased at a 9 retail motor fuel pump designated for off-road use. Retailers shall not be required to 10 maintain a physical exemption certificate for such dyed diesel fuel sales, provided the 11 fuel is clearly marked as dyed diesel. ✔
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.
Statutes affected: