Senate Bills Current Bill Summary SB 301 - This act rewrites and reorganizes almost all of Chapter 142, RSMo, relating to motor fuel taxes. Almost all fuel sold across the rack will be taxed. The tax shall be added to the price of the fuel as it is sold by the supplier to the retailer and consumer. Interstate motor fuel users, both diesel and gasoline, are liable for the fuel used by them upon the highways of this state.
Current law applies only to diesel users.
Alternative fuel decals will continue to be used instead of the tax. Certain movers of household goods continue to be exempt from filing fuel tax reports. Interstate motor fuel users will continue to be licensed. The licensee shall be released from the bond upon completing five consecutive years of tax compliance, though the bond may be reimposed if needed. Both position holders and suppliers shall be subject to liens for nonpayment of fuel tax.