Motor Fuel Tax FAQ

Yes. Senate Bill 262 allows purchasers of motor fuel for highway use to request a refund of the Missouri motor fuel tax increase paid annually. Refund claims must be submitted on or after July 1st but no later than September 30th following the fiscal year in which the tax was paid. For example, the increased motor fuel tax paid on or after October 1, 2021, through June 30, 2022, must be filed on or after July 1, 2022, but no later than September 30, 2022.

To request a refund of the of the motor fuel tax increase for fuel used for highway purposes, you will need to complete Form 4923-H. Motor fuel is considered to be used for highway purposes if it is used to propel a motor vehicle on highways. The Department has developed a system in which the customer can electronically file a claim and receive the approved refund electronically. If you are an individual, click on Individuals and then select File Motor Fuel Consumer Refund Highway Use Claim. If you are filing for your business, click on Business, then select File Motor Fuel Consumer Refund Highway Use Claim. The Department encourages you to file electronically to ensure more efficient processing of your claim.

Refund claims for motor fuel tax paid on fuel used for non-highway purposes will continue to be filed on Form 4923. Motor fuel is considered to be used for non-highway purposes if it is not used to propel a motor vehicle on highways. See the Motor Fuel Consumer Refunds (Non-Highway Use) FAQs for more information.

No. You keep the original receipts and you must retain them for a minimum of three years after filing the claim. However, you must supply the information from each receipt on the worksheet included with Form 4923-H. You may submit multiple worksheets to report all purchases for which you are filing a refund claim.

Yes, the Department will accept account printouts in lieu of original receipts. The account printouts must contain the information required by Section 142.822, RSMo. This information includes: (1) Vehicle identification number of the motor vehicle into which the motor fuel was delivered; (2) Date of sale; (3) Name and address of purchaser; (4) Name and address of seller; (5) Number of gallons purchased; and (6) Number of gallons purchased and charged Missouri fuel tax, as a separate item.

The claimant is required to retain the original receipts/invoices for a period of three years after filing the refund claim.

The Department will accept either a completed Statement of Missouri Tax Paid for Non-Highway Use, Form 4923S or the original invoices to accompany a Non-Highway Use Motor Fuel Refund Claim. In addition you may submit your own spreadsheet detailing the requested information on Form 4923S in lieu of Form 4923S. If you choose to submit Form 4923S or a spreadsheet, you must retain the original invoices, sales slips, bills of lading or other pertinent records to support your claim for a period of three years pursuant to Section 142.824 RSMo.

Yes. A refund of the increased motor fuel tax is limited to the tax paid on motor fuel used in motor vehicles as defined in Section 301.010, RSMo, with a gross weight of 26,000 pounds or less. Refer to Form 4923-H instructions for more information.

The Department is aware that the majority of fuel receipts do not reflect the Missouri motor fuel tax paid per gallon as a separate item. However, the tax is included in the price per gallon. In order to calculate the amount of motor fuel tax paid, you will need to identify the applicable motor fuel tax rate based on the date of purchase and multiply that amount by the number of gallons purchased. See the below table for tax rates:

Motor Fuel Tax Rates	Through September 30, 2021	October 1, 2021 - June 30, 2022	July 1, 2022 - June 30, 2023	July 1, 2023 - June 30, 2024	July 1, 2024 - December 31, 2024	January 1, 2025 - June 30, 2025	July 1, 2025
Motor Fuel	$0.17	$0.195	$0.220	$0.245	$0.270	$0.270	$0.295
CNG/Propane/LNG	$0.11	$0.11	$0.11	$0.11	$0.11	$0.17	$0.17
Aviation Gasoline	$0.09	$0.09	$0.09	$0.09	$0.09	$0.09	$0.09

• Example 1: A taxpayer purchases 15.365 gallons of gasoline on October 25, 2021, for off road usage. The motor fuel tax rate for this time period is $0.195 per gallon. The taxpayer will multiply 15.365 by $0.195 (15.365 x $0.195). The taxpayer has paid $3.00 in motor fuel tax and may request a refund of that amount using Form 4923. To calculate the motor fuel tax eligible for a non-highway refund on purchases made after June 30, 2022, take the rate shown in the table above for the applicable period and multiply it by the number of gallons purchased.
• Example 2: A taxpayer purchases 21.325 gallons of gasoline on October 25, 2021, for use in their vehicle on the highway and that use meets the requirements to request a refund of the additional tax paid. The motor fuel tax rate for this time period is $0.195 per gallon, but only $0.025 of that is the increased rate on which a refund may be requested. The taxpayer will multiply 21.325 by $0.025 (21.325 x $0.025). The taxpayer has paid $0.53 in increased motor fuel tax and may request a refund of that amount using Form 4923-H between July 1, 2022 and September 30, 2022. To calculate the motor fuel tax eligible for a highway refund on purchases made after June 30, 2022, take the rate shown in the table above, reduce it by $0.17 and multiply the difference by the number of gallons purchased.

Pre-paid fuel receipts that do not indicate the number of gallons purchased will require the purchaser to record the number of gallons purchased shown on the fuel pump on the receipt.

No, the eligible purchaser discounts remain the same regardless of the tax rate. Section 142.824 RSMo, states in part that remittances by an eligible purchaser of tax due the supplier are paid on the basis of ninety-seven percent for gasoline products and ninety-eight percent for diesel products.

For example, the motor fuel tax rate is $0.195 per gallon of gasoline and clear diesel. An eligible purchaser would be taxed by their supplier at a rate of $0.18915 per gallon of gasoline and $0.1911 per gallon of clear diesel.

A claim may be filed by the surviving spouse or the estate. A photocopy of the proof of death (death certificate or obituary) and a photocopy of the will or trust must be received along with the refund claim.

No, Senate Bill 262 did not increase the tax rates for CNG/LNG/Propane.

There are a number of motor fuel license classifications: Supplier, Permissive Supplier, Distributor, Transporter, and Terminal Operator. Click here for more licensee information.

If you are a position holder (or fuel owner) in any terminal in Missouri, engaged in terminal bulk transfers, produce fuel grade alcohol or alcohol-derivative substances in the state of Missouri, produce fuel grade alcohol or alcohol-derivative substances for import to this state into a terminal or acquire upon import into a terminal fuel grade alcohol or alcohol derivative substances you must be licensed as a supplier. A supplier’s license allows the holder of the license to engage in all other activities without having to obtain separate license numbers.

If you are importing, exporting, blending fuel, requesting “eligible purchaser” status or operating a propane or compressed natural gas (CNG) fueling station you must be licensed as a distributor.

If you are hauling motor fuel for hire, you must obtain a transporter license.

Any person other than a licensed supplier operating a terminal in this state must be licensed as a terminal operator and will be issued a separate license number for each terminal site.

If you find you are required to be licensed, you will need to complete the Missouri motor fuel license application, Form 795.

An “eligible purchaser” is a distributor that has been authorized by the director to purchase motor fuel on a tax-deferred basis. This allows the distributor to delay payment of the tax until two business days before the supplier is required to remit the tax to the Department of Revenue. An eligible purchaser remits tax due to the supplier on the basis of ninety-seven percent for gasoline, gasoline blends, and gasoline blend stocks and ninety-eight percent for diesel fuel, diesel blends, and diesel blend stocks. The discount and deferral is available to distributors with eligible purchaser status removing fuel from a licensed supplier’s terminal inventory. Sales from one distributor to another distributor are not covered by statute. Therefore the discount and deferral are not required to be passed on.

For example, an eligible purchaser (distributor) purchases motor fuel tax-deferred from a supplier in the month of August. The supplier is required to remit the tax on August loads on October 2. The eligible purchaser (distributor) remits the tax by electronic funds transfer to the supplier on last day of September.

Normal processing is approximately one week to 10 days if the application is properly completed and the necessary bond requirements are met. In order to simplify this process, we ask that you fax us your license and bond forms before sending them by mail so we can verify that all information is correctly filled out. The fax number is 573-522-1720.

Yes, a bond is required to be posted as long as your license is active. The Department accepts various bonding instruments in the form of a surety bond (Form 331), letter of credit (Form 2879), cash bond (Form 332), certificate of deposit (Form 4172), or pool bond (Form 4752). All persons applying for more than one activity type must submit a separate bond for each activity. The only exception is for suppliers.

As a distributor, you may elect to become a member of the pool bond in lieu of posting a surety bond, letter of credit, cash bond or certificate of deposit. In order to become a member of the pool bond you must have three years of satisfactory tax compliance, as determined by the director.

The pool bond rate for motor fuel is $.0024 per gallon through September 30, 2021, the rate increases to $.0028 per gallon as of October 1, 2021, $.0031 per gallon as of July 1, 2022, $.0035 per gallon as of July 1, 2023, $.0038 per gallon as of July 1, 2024, and $.0042 as of July 1, 2025.

The pool bond rate for aviation gasoline is $.0013 per gallon.

The pool bond rate for CNG, LNG or propane is $.0016 per gallon through December 31, 2024 and $.00024 per gallon as of January 1, 2025.

Contributions will be remitted by the participating distributors through the suppliers under the same procedures for the remittance of motor fuel taxes. The pool bond is calculated and paid on all gallons handled, including gallons purchased for export from Missouri.

The bond amount is based on the number of gallons handled each month taken times the motor fuel tax rate and figured for a three-month liability. After becoming licensed, a yearly bond review is performed in which your bond amount may change from its original value if the amount of gallons your company handles increases or decreases. Your bond will be calculated on all gallons handled, including gallons purchased for export from Missouri.

Yes, you must notify the Department of Revenue when your business has any change to its name, address, contact information, ownership or when you cease operating in Missouri. You may notify the Department by sending a letter, signed by an owner or officer, or by completing the fuel tax registration change request, Form 2796. If the business name or ownership changes and you receive a new Federal Employer Identification Number (FEIN), you must file a new application. When you cease operations, you must be sure to send a request for cancellation of your license and file a report for the last month of operations even if you were in business only a few days during that period. Call 573-751-2611 if you have any questions about your motor fuel license.

Yes, you must be licensed as a distributor. In addition, you would be required to obtain a yearly tank wagon permit for each vehicle used in your tank wagon operation. Any deliveries of motor fuel into Missouri or deliveries of motor fuel into another state through your tank-wagon operation are reported on your monthly distributor report. You would remit any fuel tax due on deliveries into Missouri from another state with your report. Credit or refund would be given on any deliveries from Missouri into another state in which Missouri fuel tax had already been paid.

In order to obtain a Missouri motor fuel license, you will need to determine whether or not your company fits the Missouri Secretary of State's requirements to be registered. You may go here for the statute regarding whether or not your company is required to be registered.

If you find that you need to become registered with the Missouri Secretary of State, the contact number for a new registration is 573-751-3827 and registration will need to be completed before a motor fuel license is issued. If your company does not meet the requirements for registration with the Missouri Secretary of State, you must send a letter with your completed motor fuel license application stating the reason for exemption.

Missouri's fuel tax rate on each gallon of motor fuel, including gasoline, diesel, kerosene, gasohol, ethanol blended with gasoline, biodiesel (B100) blended with clear diesel fuel, etc. is shown in the table below. The tax does not apply to fuel dyed in accordance with the IRS guidelines such as dyed diesel or dyed kerosene.

Motor Fuel Tax Rates	Through September 30, 2021	October 1, 2021 - June 30, 2022	July 1, 2022 - June 30, 2023	July 1, 2023 - June 30, 2024	July 1, 2024 - December 31, 2024	January 1, 2025 - June 30, 2025	July 1, 2025
Motor Fuel	$0.17	$0.195	$0.220	$0.245	$0.270	$0.270	$0.295
CNG/Propane/LNG	$0.11	$0.11	$0.11	$0.11	$0.11	$0.17	$0.17
Aviation Gasoline	$0.09	$0.09	$0.09	$0.09	$0.09	$0.09	$0.09

Missouri also collects two fees on all sales of fuel. The fees collected are the agriculture inspection fee in the amount of 4.5 cents per 50 gallons ($0.0009 per gallon) and the transport load fee in the amount of $32.00 per 8,000 gallons ($0.004 per gallon). Prior to April 1, 2024, the agriculture inspection fee amount was 3.5 cents per 50 gallons ($0.0007 per gallon). Prior to January 1, 2023, the transport fee was the amount of $28.00 per 8,000 gallons ($.0035 per gallon).

The point of taxation in Missouri is at the supplier level. Missouri receives the bulk of its fuel tax from licensed suppliers on a monthly basis. The suppliers report and pay tax on the number of gallons of fuel removed from Missouri terminals. Out-of-state suppliers may also collect and pay tax to Missouri on fuel removed from an out-of-state terminal with a Missouri destination. The tax is passed on to the ultimate consumer who purchases the fuel at the retail level. Distributors that import motor fuel, in which a licensed supplier/permissive supplier did not precollect the fuel tax, are responsible for remitting the fuel tax to the state.

A percentage of fuel tax collections is distributed to cities based on population and to counties based on road mileage and land valuation. The remainder is transferred to the Missouri Department of Transportation. The distribution of motor fuel tax is based upon Article IV, Section 30 (a) (b) and (c) of the Missouri Constitution.

Please see the Tax Requirements of Clear and Dyed Motor Fuel. For further information, you may contact our sales tax department at 573-751-2836.

Yes, following are exemptions from Missouri’s fuel tax:

• All sales to federal government agencies
• Dyed diesel fuel and dyed kerosene
• 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 (Ultimate vendor would apply for a refund)
• Watercraft fuel sales to marinas

To view all exemptions covered by statute, please click here.

No, only federal government agencies are exempt.

Yes, unless the K-1 kerosene is dyed in accordance with IRS regulations or is purchased from an ultimate vendor from a barricaded pump. A barricaded pump prevents the kerosene from being dispensed into a vehicle fuel supply tank. An ultimate vendor may sell K-1 kerosene in quantities of 21 gallons or less from non-barricaded pumps without charging the motor fuel tax. The ultimate vendor would apply for a refund.

Yes, effective January 1, 2016, compressed natural gas and liquefied natural gas were added to the list of alternative fuels that are taxable and no longer require alternative fuel decals. Effective August 28, 2017, propane was added as a taxable alternative fuel. The tax rate on compressed natural gas and propane is figured per gasoline gallon equivalent and the tax rate on liquefied natural gas is figured per diesel gallon equivalent. Until December 31, 2019, the tax rate is $0.05. From January 1, 2020 until December 31, 2024, the tax rate is $0.11. As of January 1, 2025, the tax rate is $0.17. These alternative fuels are not subject to the agriculture inspection fee or the transport load fee.

You may apply for a fuel tax refund for purchases of clear fuel used for non-highway purposes by completing the motor fuel refund claim, Form 4923, along with the applicable Statement of Missouri Fuel Tax Paid for Non-Highway Use, Form 4923S. For example, if you purchased fuel that was taxed at $0.195 per gallon and fuel taxed at $0.22 per gallon, you will need to submit Form 4923; Form 4923S-B to report the purchases at the $0.195 rate; and Form 4923S-C to report the purchases at the $0.22 rate.

If you are applying for a motor fuel refund for the first time, you will also need to complete the motor fuel refund application, Form 4924.

To apply for refund of CNG, LNG or propane used for non-highway purposes, complete Form 5631. You must apply for a refund within one (1) year from the date of purchase or April 15th following the year of purchase, whichever is later. Original invoices or other documentation as allowed by the director must be retained for a period of three years following the submission of all refund claims.

No. However, you must supply the information from each receipt on the Statement of Missouri Fuel Tax Paid for Non-Highway Use, Form 4923S, for the applicable tax rate and include the statement(s) with Form 4923. You may submit multiple statements to report all purchases for which you are filing a refund claim.

A claim may be filed by the surviving spouse or the estate once a completed and signed motor fuel refund application, Form 4924, is completed. In addition, a photocopy of the proof of death (death certificate or obituary) and a photocopy of the will or trust must be received.

The Department of Revenue has 45 days from the postmark date of the claim or the date all information is received to process your refund.

To calculate the average price per gallon, add the price per gallon for each applicable transaction at the same tax rate, from each receipt. Then divide the total dollar amount by the number of applicable transactions on each receipt. Once you have the average price per gallon, subtract the federal and state taxes, to get the base price per gallon for the fuel purchased at each tax rate.

There are multiple reasons the refund may be less than the amount originally claimed.

The most common reasons are:

• Sales tax was deducted from the claim based on the type of fuel usage.
• A Missouri licensed distributor received or passed along the eligible purchaser discount (applies to businesses only).
• The incorrect tax rate was used.

Yes, the Department will accept account printouts in lieu of original receipts. The account printouts must contain the information required by Section 142.822, RSMo. This information includes: (1) Vehicle identification number of the motor vehicle into which the motor fuel was delivered; (2) Date of sale; (3) Name and address of purchaser; (4) Name and address of seller; (5) Number of gallons purchased; and (6) Number of gallons purchased and charged Missouri fuel tax, as a separate item.

The claimant is required to retain the original receipts/invoices for a period of three years after filing the refund claim.

The Department will accept either a completed Statement of Missouri Tax Paid for Non-Highway Use, Form 4923S, the original invoices to accompany a Non-Highway Use Motor Fuel Refund Claim, or your own spreadsheet detailing the information requested on Form 4923S. If you choose to submit Form 4923S or a spreadsheet, you must retain the original invoices, sales slips, bills of lading or other pertinent records to support your claim for a period of three years pursuant to Section 142.824 RSMo.

The fuel tax refund claim was returned so that you may review the entire submission and make the necessary corrections as outlined in the attached letter. If you have specific questions regarding why your claim was returned, contact the Department by email motorfuelrefunds@dor.mo.gov or by telephone at 573-751-7671.

The Department does not have a restriction on how many times you may apply for non-highway refund claims. However, the claim must be submitted within the time frame outlined in Section 142.824 RSMo.

Invoices must match the name on the claim form or a refund cannot be issued. This is to ensure the refund gets to the correct individual and to avoid duplicate claims for the same invoice. If you are a married couple, you may put both names on the form and the Department will issue the refund accordingly.

Along with Form 4923, you are required to submit a completed Form 5085 as back-up documentation for the amount of fuel being used from the bulk fuel tank.

Refunds for bulk fuel are paid based on the tax rate that was in effect when the fuel was purchased, not when the fuel was used. For example, fuel purchased on June 28, 2022, but not used until July 8, 2022, would be refunded at the tax rate on the date of purchase, or $0.195.

Yes, licensed suppliers and permissive suppliers may take a deduction on their monthly report for fuel tax not received from their sales to a licensed distributor with "eligible purchaser status". You will first need to file a Supplier Notification of Uncollectable Tax (Form 4760) within 10 business days following the earliest date on which the supplier was entitled to collect the tax from the eligible purchaser. The credit is to be claimed by completing an Affidavit for Bad Debt Loss (Form 8A) and returning it with the first return following the expiration of the ten-day period.

Motor fuel must be delivered to the destination state as indicated on the terminal-issued shipping papers. If the motor fuel is diverted to a state other than the one listed on the shipping papers, a Diversion Number must be obtained and written on the shipping papers along with the new destination state. To register a diversion of fuel, go to www.fueltrac.us (leaving dor.mo.gov webspace), click on “sign up”, enter requested company information and follow the simple steps. You will need to enter your company data only once.

Anyone importing motor fuel into Missouri, who has not entered into a precollection agreement with their supplier or permissive supplier, must obtain an Import Verification Number. This number must be obtained at least 24 hours before importing the motor fuel into Missouri upon which this state’s motor fuel tax has not been paid. The Import Verification Number must be written on each copy of the terminal-issued shipping papers.

The “Import Verification Number” can be obtained by calling the Missouri Department of Revenue, Excise Tax Section at 573-751-2611. In addition, all Missouri fuel tax and fees must be paid within 3 days of the importation of nonexempt motor fuel on a Three day Import Payment Voucher (Form 4707). An Import Verification Number is not required for tank wagon operations nor must the fuel tax be paid within 3 days, provided they are registered as a tank wagon operator.

A computer-generated tax return may be used in place of the standard tax return issued by the department if the return includes all required information and is in a format that can be processed by our agency. The department must approve all computer-generated tax returns prior to filing. For additional assistance, please contact our office at 573-751-2611.

There are two ways to correct an erroneous motor fuel tax report – an additional return or an amended return. The additional return is the most commonly used. This return adds or takes away any additional gallons from the original return. When filing an additional return please report only those gallons in which you are changing. An amended return is only filed when all information originally reported is incorrect. This type of return will replace all information that was first reported.

Yes, faxed returns are accepted at this time. Our fax number is 573-522-1720. However, if you are filing a large return we ask that you mail it.