Tax Requirements Of Clear And Dyed Motor Fuel Form - State Of Missouri - Department Of Revenue

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STATE OF MISSOURI
DEPARTMENT OF REVENUE
(573) 751-2611
TAX REQUIREMENTS OF CLEAR AND DYED MOTOR FUEL
DYED
CLEAR FUEL
CUSTOMER TYPE
DIESEL FUEL
SALES TAX
COMMENTS
TAX
TAX
On-Road Use
(Farmers, Trucks, Cars, etc.)
Yes
N/A
No
Dyed diesel fuel cannot be used for on-road purposes.
NEW:
Effective August 28, 2008, motor fuel purchased for agricultural purposes
is exempt from all sales tax. Prior to August 28, 2008, sales tax applied to only
1/2 of diesel fuel gallons purchased. Farmer must furnish seller with a Form 149
Sales/Use Tax Exemption Certificate.
Agricultural Purposes (Including Floatation Tire Vehicles)
Yes **
No
Yes/No*
Bulk sales of one hundred gallons or more of gasoline made to farmers and
delivered by the ultimate vender to a farm location for agricultural purposes
only may be made exempt from motor fuel tax. Form 5084 must be completed
by farmer and given to ultimate vendor.
Home Heating
Yes**
No
No
Local sales tax may apply to diesel fuel or heating oil only.
Commercial Off-Road Use
Consumer may apply for a refund.
Yes**
No
Yes*
( Excavating Equipment, Contractors, Quarries, Commercial
Heating, Etc.)
Barge Operations
Yes**
No
No
Railroad Companies
Yes**
No
Yes***
Call 573-751-2836 to verify if sales tax applies to transaction
Consumer may apply for a refund.
Schools (Heating Purposes)
Yes**
No
No
May use dyed fuel on-road but must pay MO fuel tax. Consumer
School Buses
Yes
Yes
No
must pay tax directly to the state if not paid on purchases.
Churches
Yes**
No
No
Retailer may apply for refund.
Federal Government Agencies
No
No
No
Signed exemption certificates, Form 2992, are required.
State, County & Local Governments
Yes**
No
No
(Off-Road Use)
State, County & Local Governments
May use dyed fuel on-road but must pay MO fuel tax. Consumer
Yes
Yes
No
(On-Road Use)
must pay tax directly to state if not paid on purchases.
Public Mass Transportation Service Operators
Yes**
No
Yes***
Retailer may make bulk sales with charging fuel tax and apply for a refund -
Purchaser must furnish seller with Form 5141 - Public Mass Transportation
Service Operator Exemption Certificate.
Public Mass Transportation Service Operators
No
No
Yes***
(Bulk Purchases)
Retailer will charge sales tax unless purchaser is exempt and furnishes seller
with Form 149 Sales/Use Tax Exemption Certificate
Auxiliary Equipment
Yes**
No
Yes*
(Refrigeration Unit Fuel Only)
Vehicles Not Required To Be Licensed
Yes**
No
Yes*
(Cotton Modules, Cranes, Well Drilling
Rigs, etc.)
OTHER FUELS
Jet Fuel
No
N/A
Yes***
Jet Fuel Sold to Federal Government Agencies
No
N/A
No
Jet Fuel Sold to State and Local Government
No
N/A
No
Retailer may apply for refund.
K-1 White Kerosene
(Sold Through Barricaded/Blocked Pumps)
No
N/A
Yes***
Local sales tax may apply if sold for home heating purposes
Retailer may apply for refund on sales of 21 gallons or
K-1 White Kerosene (21 gallons or less)
No
N/A
Yes***
less for non-highway.
Local sales tax may apply if sold for home heating purposes
(Sold Through Non-Barricaded/Blocked Pumps)
Consumer may apply for refund sold in quantities over 21
K-1 White Kerosene (over 21 gallons)
Yes**
N/A
No
gallons for non-highway purposes.
(Sold Through Non-Barricaded/Blocked Pumps)
Dyed Kerosene (#1 Fuel Oil)
N/A
No
Local sales tax may apply if sold for home heating purposes
Yes***
Only commercial agricultural aircraft operator may apply for refund
Aviation Gasoline ($.09)
Yes
N/A
No
for aviation fuel used in a commercial agricultural aircraft
Retailer may apply for refund.
Aviation Gasoline ($.09) Sold to Federal Government
No
N/A
No
Signed exemption certificates, Form 2992, are required.
Aviation Gasoline ($.09) Sold to State & Local Government
Yes
N/A
No
Subject to the fuel tax when blended with a motor fuel or when sold in
Ethanol, Bio-diesel, Alcohol and
unblended form as a motor fuel for use on public roadways
Other Blend Stocks
No
No
Yes***
Reporting requirements on all sales.
When applying the tax on fuel it may be subject to a fuel tax or sales tax, however it is not subject to both taxes.
NOTES:
* Sales tax applies to diesel fuel and kerosene only. Prior to August 28, 2008, dyed fuel sold for agricultural use only is subject to 1/2 sales tax.
New :
Effective August 28, 2008 motor fuel purchased for agricultural purposes is exempt from all sales tax. Agricultural purchaser must furnish
Form 149 Sales/Use Tax Exemption Certificate to seller.
** Consumer may apply for a refund on clear fuel used for off-road purposes. Appropriate sales tax will be deducted from refunds amount.
*** See sales tax laws for applicable requirements or call 573-751-2836 for sales tax information
MOTOR FUEL TAX RATE ~ $0.17 PER GALLON EFFECTIVE 4/1/96
UNDERGROUND STORAGE FEE ~
NEW
EFFECTIVE SEPTEMBER 1, 2008 - $20.00 PER 8,000 GALLONS
PRIOR TO SEPTEMEBER 1, 2008 - $40.00 PER 8,000 GALLONS
AGRICULTURAL INSPECTION FEE ~ $0.025 PER 50 GALLONS EFFECTIVE 01/01/03
AUGUST 2008

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