Currently the motor fuel tax rate is $0.17 per gallon. Senate Bill 262 increases the Missouri motor fuel tax rate over five (5) years by two and one-half cents per year with the first increase beginning on October 1, 2021, and increases each year as follows:

    1. 10/1/2021 – 6/30/2022 – Motor Fuel Tax Rate increases to $0.195
    2. 7/1/2022 – 6/30/2023 – Motor Fuel Tax Rate increases to $0.22
    3. 7/1/2023 – 6/30/2024 – Motor Fuel Tax Rate increases to $0.245
    4. 7/1/2024 – 6/30/2025 – Motor Fuel Tax Rate increases to $0.27
    5. 7/1/2025 – forward – Motor Fuel Tax Rate increases to $0.295

Yes. If the motor fuel on which the Missouri tax was paid is used for a qualifying non-highway use purpose, a refund of the tax can be requested using Form 4923. Refer to the motor fuel tax refund letter for more information.

Yes. This bill 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 20, 2022, must be filed on or after July 1, 2022, but no later than September 30, 2022. Refer to the motor fuel tax refund letter for more information.

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 the motor fuel tax refund letter for more information.

A refund claim form will be available on the Department’s website prior to July 1, 2022. A claim must be filed by the customer who purchased the fuel and records of each purchase must be maintained by the customer and available for inspection by the Department for three years.

The Department will develop a system in which the customer can electronically file a claim and receive the approved refund electronically. This system is expected to be ready for public use before receipt of highway use refund claims on or after July 1, 2022.

Refer to the motor fuel tax refund letter for more information.