142.815. 1. Motor fuel used for the following nonhighway purposes isexempt from the fuel tax imposed by this chapter, and a refund may be claimedby the consumer, except as provided for in subsection (1) of this section, ifthe tax has been paid and no refund has been previously issued:
(1) Motor fuel used for nonhighway purposes including fuel for farmtractors or stationary engines owned or leased and operated by any person andused exclusively for agricultural purposes and including, beginning January 1,2006, bulk sales of one hundred gallons or more of gasoline made to farmersand delivered by the ultimate vender to a farm location for agriculturalpurposes only. As used in this section, the term "farmer" shall mean anyperson engaged in farming in an authorized farm corporation, family farm, orfamily farm corporation as defined in section 350.010, RSMo. At thediscretion of the ultimate vender, the refund may be claimed by the ultimatevender on behalf of the consumer for sales made to farmers and to personsengaged in construction for agricultural purposes as defined in section142.800. After December 31, 2000, the refund may be claimed only by theconsumer and may not be claimed by the ultimate vender unless bulk sales ofgasoline are made to a farmer after January 1, 2006, as provided in thissubdivision and the farmer provides an exemption certificate to the ultimatevender, in which case the ultimate vender may make a claim for refund undersection 142.824 but shall be liable for any erroneous refund;
(2) Kerosene sold for use as fuel to generate power in aircraft engines,whether in aircraft or for training, testing or research purposes of aircraftengines;
(3) Diesel fuel used as heating oil, or in railroad locomotives or anyother motorized flanged-wheel rail equipment, or used for other nonhighwaypurposes other than as expressly exempted pursuant to another provision.
2. Subject to the procedural requirements and conditions set out in thischapter, the following uses are exempt from the tax imposed by section 142.803on motor fuel, and a deduction or a refund may be claimed:
(1) Motor fuel for which proof of export is available in the form of aterminal-issued destination state shipping paper and which is either:
(a) Exported by a supplier who is licensed in the destination state orthrough the bulk transfer system;
(b) Removed by a licensed distributor for immediate export to a statefor which all the applicable taxes and fees (however nominated in that state)of the destination state have been paid to the supplier, as a trustee, who islicensed to remit tax to the destination state; or which is destined for usewithin the destination state by the federal government for which an exemptionhas been made available by the destination state subject to procedural rulesand regulations promulgated by the director; or
(c) Acquired by a licensed distributor and which the tax imposed by thischapter has previously been paid or accrued either as a result of being storedoutside of the bulk transfer system immediately prior to loading or as adiversion across state boundaries properly reported in conformity with thischapter and was subsequently exported from this state on behalf of thedistributor;
The exemption pursuant to paragraph (a) of this subdivision shall be claimedby a deduction on the report of the supplier which is otherwise responsiblefor remitting the tax upon removal of the product from a terminal or refineryin this state. The exemption pursuant to paragraphs (b) and (c) of thissubdivision shall be claimed by the distributor, upon a refund applicationmade to the director within three years. A refund claim may be made monthlyor whenever the claim exceeds one thousand dollars;
(2) Undyed K-1 kerosene sold at retail through dispensers which havebeen designed and constructed to prevent delivery directly from the dispenserinto a vehicle fuel supply tank, and undyed K-1 kerosene sold at retailthrough nonbarricaded dispensers in quantities of not more than twenty-onegallons for use other than for highway purposes. Exempt use of undyedkerosene shall be governed by rules and regulations of the director. If norules or regulations are promulgated by the director, then the exempt use ofundyed kerosene shall be governed by rules and regulations of the InternalRevenue Service. A distributor or supplier delivering to a retail facilityshall obtain an exemption certificate from the owner or operator of suchfacility stating that its sales conform to the dispenser requirements of thissubdivision. A licensed distributor, having obtained such certificate, mayprovide a copy to his or her supplier and obtain undyed kerosene without thetax levied by section 142.803. Having obtained such certificate in goodfaith, such supplier shall be relieved of any responsibility if the fuel islater used in a taxable manner. An ultimate vendor who obtained undyedkerosene upon which the tax levied by section 142.803 had been paid and makessales qualifying pursuant to this subsection may apply for a refund of the taxpursuant to application, as provided in section 142.818, to the directorprovided the ultimate vendor did not charge such tax to the consumer;
(3) Motor fuel sold to the United States or any agency orinstrumentality thereof. This exemption shall be claimed as provided insection 142.818;
(4) Motor fuel used solely and exclusively as fuel to propel motorvehicles on the public roads and highways of this state when leased or ownedand when being operated by a federally recognized Indian tribe in theperformance of essential governmental functions, such as providing police,fire, health or water services. The exemption for use pursuant to thissubdivision shall be made available to the tribal government upon a refundapplication stating that the motor fuel was purchased for the exclusive use ofthe tribe in performing named essential governmental services;
(5) Motor fuel sold within an Indian reservation or within Indiancountry by a federally recognized Indian tribe to a member of that tribe andused in motor vehicles owned by a member of the tribe within Indian country.This exemption does not apply to sales within an Indian reservation or withinIndian country by a federally recognized Indian tribe to non-Indian consumersor to Indian consumers who are not members of the tribe selling the motorfuel. This exemption shall be administered as provided in section 142.821;
(6) That portion of motor fuel used to operate equipment attached to amotor vehicle, if the motor fuel was placed into the fuel supply tank of amotor vehicle that has a common fuel reservoir for travel on a highway and forthe operation of equipment, or if the motor fuel was placed in a separate fueltank and used only for the operation of auxiliary equipment. The exemptionfor use pursuant to this subdivision shall be claimed by a refund claim filedby the consumer who shall provide evidence of an allocation of usesatisfactory to the director;
(7) Motor fuel acquired by a consumer out-of-state and carried into thisstate, retained within and consumed from the same vehicle fuel supply tankwithin which it was imported, except interstate motor fuel users;
(8) Motor fuel which was purchased tax-paid and which was lost ordestroyed as a direct result of a sudden and unexpected casualty or which hadbeen accidentally contaminated so as to be unsalable as highway fuel as shownby proper documentation as required by the director. The exemption pursuantto this subdivision shall be refunded to the person or entity owning the motorfuel at the time of the contamination or loss. Such person shall notify thedirector in writing of such event and the amount of motor fuel lost orcontaminated within ten days from the date of discovery of such loss orcontamination, and within thirty days after such notice, shall file anaffidavit sworn to by the person having immediate custody of such motor fuelat the time of the loss or contamination, setting forth in full thecircumstances and the amount of the loss or contamination and such otherinformation with respect thereto as the director may require;
(9) Dyed diesel fuel or dyed kerosene used for an exempt purpose. Thisexemption shall be claimed as follows:
(a) A supplier or importer shall take a deduction against motor fuel taxowed on their monthly report for those gallons of dyed diesel fuel or dyedkerosene imported or removed from a terminal or refinery destined for deliveryto a point in this state as shown on the shipping papers;
(b) This exemption shall be claimed by a deduction on the report of thesupplier which is otherwise responsible for remitting the tax on removal ofthe product from a terminal or refinery in this state;
(c) This exemption shall be claimed by the distributor, upon a refundapplication made to the director within three years. A refund claim may bemade monthly or whenever the claim exceeds one thousand dollars.
142.815. 1. Motor fuel used for the following nonhighway purposes isexempt from the fuel tax imposed by this chapter, and a refund may be claimedby the consumer, except as provided for in subsection (1) of this section, ifthe tax has been paid and no refund has been previously issued:
(1) Motor fuel used for nonhighway purposes including fuel for farmtractors or stationary engines owned or leased and operated by any person andused exclusively for agricultural purposes and including, beginning January 1,2006, bulk sales of one hundred gallons or more of gasoline made to farmersand delivered by the ultimate vender to a farm location for agriculturalpurposes only. As used in this section, the term "farmer" shall mean anyperson engaged in farming in an authorized farm corporation, family farm, orfamily farm corporation as defined in section 350.010, RSMo. At thediscretion of the ultimate vender, the refund may be claimed by the ultimatevender on behalf of the consumer for sales made to farmers and to personsengaged in construction for agricultural purposes as defined in section142.800. After December 31, 2000, the refund may be claimed only by theconsumer and may not be claimed by the ultimate vender unless bulk sales ofgasoline are made to a farmer after January 1, 2006, as provided in thissubdivision and the farmer provides an exemption certificate to the ultimatevender, in which case the ultimate vender may make a claim for refund undersection 142.824 but shall be liable for any erroneous refund;
(2) Kerosene sold for use as fuel to generate power in aircraft engines,whether in aircraft or for training, testing or research purposes of aircraftengines;
(3) Diesel fuel used as heating oil, or in railroad locomotives or anyother motorized flanged-wheel rail equipment, or used for other nonhighwaypurposes other than as expressly exempted pursuant to another provision.
2. Subject to the procedural requirements and conditions set out in thischapter, the following uses are exempt from the tax imposed by section 142.803on motor fuel, and a deduction or a refund may be claimed:
(1) Motor fuel for which proof of export is available in the form of aterminal-issued destination state shipping paper and which is either:
(a) Exported by a supplier who is licensed in the destination state orthrough the bulk transfer system;
(b) Removed by a licensed distributor for immediate export to a statefor which all the applicable taxes and fees (however nominated in that state)of the destination state have been paid to the supplier, as a trustee, who islicensed to remit tax to the destination state; or which is destined for usewithin the destination state by the federal government for which an exemptionhas been made available by the destination state subject to procedural rulesand regulations promulgated by the director; or
(c) Acquired by a licensed distributor and which the tax imposed by thischapter has previously been paid or accrued either as a result of being storedoutside of the bulk transfer system immediately prior to loading or as adiversion across state boundaries properly reported in conformity with thischapter and was subsequently exported from this state on behalf of thedistributor;
The exemption pursuant to paragraph (a) of this subdivision shall be claimedby a deduction on the report of the supplier which is otherwise responsiblefor remitting the tax upon removal of the product from a terminal or refineryin this state. The exemption pursuant to paragraphs (b) and (c) of thissubdivision shall be claimed by the distributor, upon a refund applicationmade to the director within three years. A refund claim may be made monthlyor whenever the claim exceeds one thousand dollars;
(2) Undyed K-1 kerosene sold at retail through dispensers which havebeen designed and constructed to prevent delivery directly from the dispenserinto a vehicle fuel supply tank, and undyed K-1 kerosene sold at retailthrough nonbarricaded dispensers in quantities of not more than twenty-onegallons for use other than for highway purposes. Exempt use of undyedkerosene shall be governed by rules and regulations of the director. If norules or regulations are promulgated by the director, then the exempt use ofundyed kerosene shall be governed by rules and regulations of the InternalRevenue Service. A distributor or supplier delivering to a retail facilityshall obtain an exemption certificate from the owner or operator of suchfacility stating that its sales conform to the dispenser requirements of thissubdivision. A licensed distributor, having obtained such certificate, mayprovide a copy to his or her supplier and obtain undyed kerosene without thetax levied by section 142.803. Having obtained such certificate in goodfaith, such supplier shall be relieved of any responsibility if the fuel islater used in a taxable manner. An ultimate vendor who obtained undyedkerosene upon which the tax levied by section 142.803 had been paid and makessales qualifying pursuant to this subsection may apply for a refund of the taxpursuant to application, as provided in section 142.818, to the directorprovided the ultimate vendor did not charge such tax to the consumer;
(3) Motor fuel sold to the United States or any agency orinstrumentality thereof. This exemption shall be claimed as provided insection 142.818;
(4) Motor fuel used solely and exclusively as fuel to propel motorvehicles on the public roads and highways of this state when leased or ownedand when being operated by a federally recognized Indian tribe in theperformance of essential governmental functions, such as providing police,fire, health or water services. The exemption for use pursuant to thissubdivision shall be made available to the tribal government upon a refundapplication stating that the motor fuel was purchased for the exclusive use ofthe tribe in performing named essential governmental services;
(5) Motor fuel sold within an Indian reservation or within Indiancountry by a federally recognized Indian tribe to a member of that tribe andused in motor vehicles owned by a member of the tribe within Indian country.This exemption does not apply to sales within an Indian reservation or withinIndian country by a federally recognized Indian tribe to non-Indian consumersor to Indian consumers who are not members of the tribe selling the motorfuel. This exemption shall be administered as provided in section 142.821;
(6) That portion of motor fuel used to operate equipment attached to amotor vehicle, if the motor fuel was placed into the fuel supply tank of amotor vehicle that has a common fuel reservoir for travel on a highway and forthe operation of equipment, or if the motor fuel was placed in a separate fueltank and used only for the operation of auxiliary equipment. The exemptionfor use pursuant to this subdivision shall be claimed by a refund claim filedby the consumer who shall provide evidence of an allocation of usesatisfactory to the director;
(7) Motor fuel acquired by a consumer out-of-state and carried into thisstate, retained within and consumed from the same vehicle fuel supply tankwithin which it was imported, except interstate motor fuel users;
(8) Motor fuel which was purchased tax-paid and which was lost ordestroyed as a direct result of a sudden and unexpected casualty or which hadbeen accidentally contaminated so as to be unsalable as highway fuel as shownby proper documentation as required by the director. The exemption pursuantto this subdivision shall be refunded to the person or entity owning the motorfuel at the time of the contamination or loss. Such person shall notify thedirector in writing of such event and the amount of motor fuel lost orcontaminated within ten days from the date of discovery of such loss orcontamination, and within thirty days after such notice, shall file anaffidavit sworn to by the person having immediate custody of such motor fuelat the time of the loss or contamination, setting forth in full thecircumstances and the amount of the loss or contamination and such otherinformation with respect thereto as the director may require;
(9) Dyed diesel fuel or dyed kerosene used for an exempt purpose. Thisexemption shall be claimed as follows:
(a) A supplier or importer shall take a deduction against motor fuel taxowed on their monthly report for those gallons of dyed diesel fuel or dyedkerosene imported or removed from a terminal or refinery destined for deliveryto a point in this state as shown on the shipping papers;
(b) This exemption shall be claimed by a deduction on the report of thesupplier which is otherwise responsible for remitting the tax on removal ofthe product from a terminal or refinery in this state;
(c) This exemption shall be claimed by the distributor, upon a refundapplication made to the director within three years. A refund claim may bemade monthly or whenever the claim exceeds one thousand dollars.
142.815. 1. Motor fuel used for the following nonhighway purposes isexempt from the fuel tax imposed by this chapter, and a refund may be claimedby the consumer, except as provided for in subsection (1) of this section, ifthe tax has been paid and no refund has been previously issued:
(1) Motor fuel used for nonhighway purposes including fuel for farmtractors or stationary engines owned or leased and operated by any person andused exclusively for agricultural purposes and including, beginning January 1,2006, bulk sales of one hundred gallons or more of gasoline made to farmersand delivered by the ultimate vender to a farm location for agriculturalpurposes only. As used in this section, the term "farmer" shall mean anyperson engaged in farming in an authorized farm corporation, family farm, orfamily farm corporation as defined in section 350.010, RSMo. At thediscretion of the ultimate vender, the refund may be claimed by the ultimatevender on behalf of the consumer for sales made to farmers and to personsengaged in construction for agricultural purposes as defined in section142.800. After December 31, 2000, the refund may be claimed only by theconsumer and may not be claimed by the ultimate vender unless bulk sales ofgasoline are made to a farmer after January 1, 2006, as provided in thissubdivision and the farmer provides an exemption certificate to the ultimatevender, in which case the ultimate vender may make a claim for refund undersection 142.824 but shall be liable for any erroneous refund;
(2) Kerosene sold for use as fuel to generate power in aircraft engines,whether in aircraft or for training, testing or research purposes of aircraftengines;
(3) Diesel fuel used as heating oil, or in railroad locomotives or anyother motorized flanged-wheel rail equipment, or used for other nonhighwaypurposes other than as expressly exempted pursuant to another provision.
2. Subject to the procedural requirements and conditions set out in thischapter, the following uses are exempt from the tax imposed by section 142.803on motor fuel, and a deduction or a refund may be claimed:
(1) Motor fuel for which proof of export is available in the form of aterminal-issued destination state shipping paper and which is either:
(a) Exported by a supplier who is licensed in the destination state orthrough the bulk transfer system;
(b) Removed by a licensed distributor for immediate export to a statefor which all the applicable taxes and fees (however nominated in that state)of the destination state have been paid to the supplier, as a trustee, who islicensed to remit tax to the destination state; or which is destined for usewithin the destination state by the federal government for which an exemptionhas been made available by the destination state subject to procedural rulesand regulations promulgated by the director; or
(c) Acquired by a licensed distributor and which the tax imposed by thischapter has previously been paid or accrued either as a result of being storedoutside of the bulk transfer system immediately prior to loading or as adiversion across state boundaries properly reported in conformity with thischapter and was subsequently exported from this state on behalf of thedistributor;
The exemption pursuant to paragraph (a) of this subdivision shall be claimedby a deduction on the report of the supplier which is otherwise responsiblefor remitting the tax upon removal of the product from a terminal or refineryin this state. The exemption pursuant to paragraphs (b) and (c) of thissubdivision shall be claimed by the distributor, upon a refund applicationmade to the director within three years. A refund claim may be made monthlyor whenever the claim exceeds one thousand dollars;
(2) Undyed K-1 kerosene sold at retail through dispensers which havebeen designed and constructed to prevent delivery directly from the dispenserinto a vehicle fuel supply tank, and undyed K-1 kerosene sold at retailthrough nonbarricaded dispensers in quantities of not more than twenty-onegallons for use other than for highway purposes. Exempt use of undyedkerosene shall be governed by rules and regulations of the director. If norules or regulations are promulgated by the director, then the exempt use ofundyed kerosene shall be governed by rules and regulations of the InternalRevenue Service. A distributor or supplier delivering to a retail facilityshall obtain an exemption certificate from the owner or operator of suchfacility stating that its sales conform to the dispenser requirements of thissubdivision. A licensed distributor, having obtained such certificate, mayprovide a copy to his or her supplier and obtain undyed kerosene without thetax levied by section 142.803. Having obtained such certificate in goodfaith, such supplier shall be relieved of any responsibility if the fuel islater used in a taxable manner. An ultimate vendor who obtained undyedkerosene upon which the tax levied by section 142.803 had been paid and makessales qualifying pursuant to this subsection may apply for a refund of the taxpursuant to application, as provided in section 142.818, to the directorprovided the ultimate vendor did not charge such tax to the consumer;
(3) Motor fuel sold to the United States or any agency orinstrumentality thereof. This exemption shall be claimed as provided insection 142.818;
(4) Motor fuel used solely and exclusively as fuel to propel motorvehicles on the public roads and highways of this state when leased or ownedand when being operated by a federally recognized Indian tribe in theperformance of essential governmental functions, such as providing police,fire, health or water services. The exemption for use pursuant to thissubdivision shall be made available to the tribal government upon a refundapplication stating that the motor fuel was purchased for the exclusive use ofthe tribe in performing named essential governmental services;
(5) Motor fuel sold within an Indian reservation or within Indiancountry by a federally recognized Indian tribe to a member of that tribe andused in motor vehicles owned by a member of the tribe within Indian country.This exemption does not apply to sales within an Indian reservation or withinIndian country by a federally recognized Indian tribe to non-Indian consumersor to Indian consumers who are not members of the tribe selling the motorfuel. This exemption shall be administered as provided in section 142.821;
(6) That portion of motor fuel used to operate equipment attached to amotor vehicle, if the motor fuel was placed into the fuel supply tank of amotor vehicle that has a common fuel reservoir for travel on a highway and forthe operation of equipment, or if the motor fuel was placed in a separate fueltank and used only for the operation of auxiliary equipment. The exemptionfor use pursuant to this subdivision shall be claimed by a refund claim filedby the consumer who shall provide evidence of an allocation of usesatisfactory to the director;
(7) Motor fuel acquired by a consumer out-of-state and carried into thisstate, retained within and consumed from the same vehicle fuel supply tankwithin which it was imported, except interstate motor fuel users;
(8) Motor fuel which was purchased tax-paid and which was lost ordestroyed as a direct result of a sudden and unexpected casualty or which hadbeen accidentally contaminated so as to be unsalable as highway fuel as shownby proper documentation as required by the director. The exemption pursuantto this subdivision shall be refunded to the person or entity owning the motorfuel at the time of the contamination or loss. Such person shall notify thedirector in writing of such event and the amount of motor fuel lost orcontaminated within ten days from the date of discovery of such loss orcontamination, and within thirty days after such notice, shall file anaffidavit sworn to by the person having immediate custody of such motor fuelat the time of the loss or contamination, setting forth in full thecircumstances and the amount of the loss or contamination and such otherinformation with respect thereto as the director may require;
(9) Dyed diesel fuel or dyed kerosene used for an exempt purpose. Thisexemption shall be claimed as follows:
(a) A supplier or importer shall take a deduction against motor fuel taxowed on their monthly report for those gallons of dyed diesel fuel or dyedkerosene imported or removed from a terminal or refinery destined for deliveryto a point in this state as shown on the shipping papers;
(b) This exemption shall be claimed by a deduction on the report of thesupplier which is otherwise responsible for remitting the tax on removal ofthe product from a terminal or refinery in this state;
(c) This exemption shall be claimed by the distributor, upon a refundapplication made to the director within three years. A refund claim may bemade monthly or whenever the claim exceeds one thousand dollars.
