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 is developing 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. Once available, 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. 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 for Department review of the claim.

Prior to October 1, 2021, the motor fuel tax rate was $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.

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.

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.

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 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 15.265 by $0.195 (15.265 x $0.195). The taxpayer has paid $2.98 in motor fuel tax and may request a refund of that amount using Form 4923.
  • 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.

Fuel receipts that don’t indicate gallons purchased require the refund claimant to record the gallons amount on the receipt in order to claim the appropriate number of gallons for refund.

No, the eligible purchaser discounts remain the same regardless of the tax rate. Section 142.848 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.