Form 572 - Supplier Permissive Supplier'S Monthly Tax Report Page 3
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4INSTRUCTIONS
9. If you have a motor fuel tax credit or debit from a previous
report, you will receive a letter. Add (+) or subtract ( – ) the
amount of your motor fuel tax credit or debit and attach a copy
FOR SUPPLIER/PERMISSIVE SUPPLIER’S
of the authorization. If you are remitting delinquent tax received
TAX REPORT
from an eligible purchaser, complete Form 591 and include
This report and its supporting schedules must be fully completed
figure on Line 9.
and mailed to the Missouri Department of Revenue in accordance
10. Total motor fuel tax due. (Total of Lines 8 and 9.)
with the dates listed below. The tax is due and payable on or before
the second day of the second succeeding month unless such day
INSPECTION FEE
falls upon a weekend or state holiday in which case the liability
11. Total gallons subject to inspection fee. (Line 8W plus (+) Line
would be due the next succeeding business day.
15W minus ( – ) Line 4A from worksheet.
Gallons Removed
Date Tax is Due
12. Inspection fee rate $0.025 per 50 gallons. The rate per gallon is
January
March 2, 2007
0.0005 (Line 11 times (X) .0005).
February
April 2, 2007
13. If you have an inspection fee credit or debit from a previous
March
May 2, 2007
report, you will receive a letter. Add (+) or subtract ( – ) the
April
June 4, 2007
amount of your inspection fee credit or debit and attach a copy
May
July 2, 2007
of the authorization. If you are remitting a delinquent inspection
June
August 2, 2007
fee from an eligible purchaser, complete Form 591 and include
July
September 4, 2007
figure on Line 13.
August
October 2, 2007
14. Total inspection fee due (Total of Lines 12 and 13).
September
November 2, 2007
October
December 3, 2007
November
January 2, 2008
TRANSPORT LOAD FEE
December
February 4, 2008
15. Total gallons of fuel subject to transport load fee (From Line
11).
Computer generated reports and schedules must contain all the
16. Motor fuel gallons sold to railroad corporations and airline
information required on the original reports and schedules. (Reports
companies are not subject to transport load fee. (Total from
must be postmarked by the due date.) A report is due whether or
attached Form 10).
not there was any activity during the month.
17. Total gallons subject to transport load fee (Line 15 minus
ROUND TO WHOLE GALLONS AND WHOLE DOLLARS.
( – ) Line 16).
18. Transport load fee (Line 17 times (X) 0.005).
BEFORE COMPLETING FRONT PAGE OF REPORT, COMPLETE
19. If you have a transport load fee credit or debit from a previous
ALL CORRESPONDING SCHEDULES AND ATTACHED WORK-
report, you will receive a letter. Add (+) or subtract ( – ) the
SHEET
amount of your transport load fee credit or debit and attach a
1. Gross taxable gallons. Enter the figure from Line 15W on the
copy of the authorization. If you are remitting a delinquent
worksheet. Attach completed schedules 5A, 5B, 5F, 5G, and 11.
transport load fee from an eligible purchaser, complete Form
2. Total adjustments. Enter the figure from Line 4W on worksheet
591 and include figure on Line 19.
and attach completed Form 573, Schedule 1 and/or Form 2994,
20. Total transport load fee due (Total of Lines 18 and 19).
Schedule 10D.
3. Taxable gallons. The difference between Line 1 minus (–) Line 2.
TAXES AND FEES DUE
4. The motor fuel tax law allows a 3 percent deduction on the
21. Total motor fuel tax due (Total from Line 10, Columns A, B, C,
number of gallons of gasoline, alcohol, gasohol, and aviation
E, and F).
fuel. There is a 2 percent deduction on the number of gallons of
22. Total aviation gasoline tax due (Total from Line 10, Column D).
clear diesel and clear kerosene. Compute Line 3 times (X) the
corresponding percentage. If a monthly report is not filed on time
23. Total inspection fee due (Total from Line 14).
or the tax or is not paid by the due date, enter zero on Line 4.
24. Total transport load fee due (Total from Line 20).
5. Net taxable gallons (Line 3 minus ( – ) Line 4).
25. Total tax and fees due (Total from Lines 21, 22, 23, and 24).
TAX CALCULATION
PENALTY
26. If your report is not filed on a timely basis or taxes and fees are
TAX RATES
not paid timely, (as shown by the United States Postal Service
Tax rate for gasoline, alcohol blended with gasoline, gasohol and
postmark stamped on the envelope), you are subject to a penalty
other products blended with gasoline, clear diesel, clear kerosene
of 5 percent per month up to a maximum of 25 percent of the
and other products blended with clear diesel or clear kerosene is
total tax and fees due (Line 26 times (X) penalty amount, 5
$0.17 per gallon. Aviation gasoline tax rate is $0.09 per gallon.
percent up to 25 percent).
6. Tax due is based on the taxable gallons times (X) the corre-
sponding tax rates. (Line 5 times (X) $0.17 or $0.09 for aviation
gasoline fuel tax.)
INTEREST
7. Every supplier and permissive supplier who properly remits tax in
27. Interest is due on any late payments of tax or fees (Line 25 times
accordance with Chapter 142 shall be allowed to retain one-tenth
(X) the annual percentage rate of 8 percent multiplied by the
of one percent of the tax imposed (Line 6 times (X) 0.001).
number of days late divided by 365—366 for leap years). The
8. Tax due by supplier (Line 6 minus ( – ) Line 7).
daily rate is .0002192.
MO 860-1416 (11-2006)
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