Motor Fuel Tax
Chapter 142, RSMo: Missouri receives fuel tax on gallons of motor fuel (gasoline, diesel fuel, kerosene, and blended fuel) from licensed suppliers on a monthly basis. The tax is passed on to the ultimate consumer purchasing fuel at retail. The tax is distributed to the Missouri Department of Transportation, Missouri cities and Missouri counties for road construction and maintenance. There are about 700 licensees, including suppliers, distributors, transporters and terminal operators. Consumers may apply for a refund of the fuel tax when fuel is used in an exempt manner See the Motor Fuel FAQs for more information.
The tax rates are outlined in the below table.
Forms and Publications
- Fuel Tax Forms
- Monthly Highway Reports
- Motor Fuel Tax Non-Highway Form UpdatesPDF Document
- Highway Use Motor Fuel Refund Claim for Rate Increases Form
Fuel Tax Rates
Licensees
- Motor Fuel Licensee Information
- Missouri Motor Fuel Licensees
- Licensee Supplemental UpdatePDF Document
Laws & Regulations
Other Useful Sites
- Motor Carrier 1-Stop
- International Fuel Tax Agreement (IFTA)
- Find IRS Terminal Control Numbers (TCN)
Contact Information
Bulletins & FAQs
- Petroleum Inspection Fee IncreasePDF Document
- Rate Increase Motor Fuel Transport Fee BulletinPDF Document
- 2021 Motor Fuel Tax Increase FAQs
- Rate Increase Motor Fuel BulletinPDF Document
- Increase in Pool Bond Fee BulletinPDF Document
- Tax Requirements of Clear & Dyed Motor FuelPDF Document
- 2025 Motor Fuel Report DatesPDF Document
- 2024 Motor Fuel Report DatesPDF Document
- 2023 Motor Fuel Report DatesPDF Document
- 2022 Motor Fuel Report DatesPDF Document
- Motor Fuel Tax Frequently Asked Questions
Electronic Filing & Payment
- Pay Online
- EFT TXP AddendumPDF Document
- EFT Program Manual & AgreementPDF Document
- EDI InformationPDF Document
- EDI Implementation GuidePDF Document
- EDI - Frequently Asked Questions
- Submit EDI File
- ACH Transfer Agreement for Local Political Subdivisions (Form 5507)
- File Motor Fuel Tax Increase Refund Claim Online
