Form 1531 - Gasoline Delivered For Marine Use Page 2
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1
2GENERAL INFORMATION
The definition of “marine use fuel” is motor fuel (gasoline) delivered by a distributor to a marina or other retailer who sells that fuel to the
ultimate consumer for use in a boat or ship operating on Missouri waterways. The term does not include special fuel.
To qualify as marine use fuel the distributor must deliver the fuel in a qualifying county. The following counties qualify for having any part
of a lake containing one hundred or more miles of shoreline:
Barry
Camden
Clinton
Hickory
Morgan
Ralls
Stone
Benton
Cedar
Dade
Miller
Ozark
Reynolds
Taney
Butler
Clay
Henry
Monroe
Polk
St. Clair
Wayne
Every motor fuel distributor delivering motor vehicle fuel in qualifying counties for marine use must provide to the Missouri Department of
Revenue a copy of the invoice for each delivery. The distributor must submit the invoices and delivery tickets with this report no later than
the last day of the month following the month of delivery.
Each invoice must include the name and address of the purchaser, the county where fuel is delivered, the quantity of marine use fuel deliv-
ered and the dollar amount of fuel tax collected. Group together all invoices by county. Attach calculator tapes of the total quantity and
the total dollar amounts to each county’s group of invoices.
We mail a report each month to distributors that report sales for the previous month. If you have questions or need assistance in complet-
ing this form, please call (573) 751-7671 (TDD 1-800-735-2966) or e-mail excise@dor.mo.gov. You may also access this form from the
Department’s web site:
INSTRUCTIONS FOR COMPLETING FORM
1. Enter name and address, if blank.
2. Enter the reporting period, month and year.
3. Enter your distributor license number.
4. Under Column I, enter the name of each qualifying county that you delivered marine use fuel to during the previous month.
5. Assemble all invoices for your deliveries in the various qualifying counties. Sort the invoices by county, and prepare calculator tapes
for (1) total gallons of marine fuel delivered and (2) total dollar amount of motor fuel tax collected. Attach tapes to each county group-
ing.
6. Under Column II, enter, by qualifying county, the total number of marine use fuel deliveries.
7. Under Column III, enter, by qualifying county, the total number of marine use fuel gallons.
8. Under Column IV, enter total dollar amount of motor fuel tax collected in each qualifying county for marine use fuel. (NOTE: Do not
send any payment with this report.)
9. Sign and date report.
10. Mail the report and invoices to the Taxation Division, Excise Tax, P.O. Box 300, Jefferson City, Missouri 65105-0300.
MO 860-1176 (02-2011)
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