Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: This amendment corrects form names
throughout, adds incorporated by reference material, and updates authority
information.
(1) In general,
fuel used to operate public mass transportation services is not subject to
Missouri motor fuel tax. Fuel that is not subject to Missouri motor fuel tax is
subject to Missouri state and local sales tax, unless otherwise exempted under
Chapter 144, RSMo.
(2) Basic
Application.
(A) Operators of public mass
transportation services who purchase fuel and paid the Missouri motor fuel tax
may obtain a refund of the tax. The operator of the public mass transportation
service must certify to the department, on a Form 5141 Public Mass
Transportation Operator Exemption Certificate, that the motor fuel will be used
exclusively in the operation of the mass transportation service.
1. The operator must submit the claim on a
Form 4923 Non-Highway Use Motor Fuel Refund Claim within one (1) year of the
date of purchase or April 15 of the year following the purchase, whichever is
later.
2. The refund will equal the
motor fuel tax, less all applicable state and local sales taxes unless the
entity is otherwise exempt from Missouri sales tax.
(B) Ultimate vendors may make bulk sales of
motor fuel to the exempt public mass transportation service without collecting
the state motor fuel tax. The ultimate vendor that purchased the motor fuel and
paid the Missouri motor fuel tax may obtain a refund if the ultimate vendor
sold the motor fuel without charging the Missouri motor fuel tax.
1. Operators must furnish the ultimate vendor
a Form 5141 Public Mass Transportation Operator Exemption Certificate in order
to purchase the motor fuel without being charged the Missouri motor fuel tax.
2. Any ultimate vendor who is a
retailer, and not licensed as a supplier or distributor, must submit the claim
on a Form 4923 Non-Highway Use Motor Fuel Refund Claim within two (2) years of
the date of purchase.
3. If the
ultimate vendor is licensed as a Missouri supplier or distributor, the claim
for refund must be submitted on a Form 4923 Non-Highway Use Motor Fuel Refund
Claim and must be filed within three (3) years of the date of
purchase.
4. The ultimate vendor
must collect and remit to the department any applicable state and local sales
taxes at the rate in effect at the vendor's place of business.
(3) Examples.
(A) A public mass transportation service
operator has vehicles that operate on gasoline or gasohol. The operator goes to
the pump to fuel its vehicles. The operator will purchase the gasoline or
gasohol subject to all taxes and may apply for a refund of the state motor fuel
tax.
(B) A public mass
transportation service operator has vehicles that operate on diesel fuel. The
operator may purchase clear diesel fuel subject to the state motor fuel tax and
apply for a refund or if allowed under federal law, it may purchase dyed diesel
fuel, which is exempt from state and federal fuel tax. It is required to
complete and provide the ultimate vendor with an exemption certificate prior to
filling any vehicles or ordering any dyed diesel fuel.
(C) A public mass transportation service
operator has bulk storage facilities for the motor fuel used to fuel its
vehicles. The ultimate vendor who delivers the motor fuel may sell the product
without charging the motor fuel tax. The ultimate vendor would charge any
applicable sales tax unless the operator is exempt from sales tax under state
law. The ultimate vendor would then apply for a refund of the motor fuel tax it
paid on the motor fuel but did not collect from the operator.
(D) A public mass transportation service
operator has vehicles that operate on diesel fuel and meet the exemption
requirements under federal law. Its routes include states other than Missouri,
and the other state does not allow the use of dyed diesel fuel on public
roadways. Even though Missouri and the federal government would allow the use
of dyed diesel fuel, the operator must purchase and use clear fuel in the
vehicles that cross into the neighboring state.
(4) The forms 5141 Public Mass Transportation
Operator Exemption Certificate and 4923 Non-Highway Use Motor Fuel Refund Claim
are incorporated by reference and made a part of this rule as published by
Missouri Department of Revenue, and are available at
www.dor.mo.gov or Harry S Truman State
Office Building, 301 W. High Street, Jefferson City, MO 65101, dated April 25,
2023. This rule does not incorporate any subsequent amendments or
additions.
*Original authority: 142.818, RSMo 1998; 142.824, RSMo
1998, amended 1999; 136.035, RSMo 1951, amended 2001; and 144.030, RSMo 1939,
amended 1941, 1943, 1945, 1949, 1961, 1965, 1967, 1969, 1977, 1979, 1980, 1982,
1983, 1985, 1986, 1988, 1989, 1991, 1994, 1995, 1996, 1997, 1998, 1999, 2003,
2004, 2005, 2007.
