Frequently Asked Questions

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+ Motor Fuel Tax
+ Who collects and pays the Missouri fuel tax?
Missouri receives fuel tax from licensed suppliers on a monthly basis.  The suppliers report and pay tax on the number of gallons of fuel removed from a Missouri terminal.  Out-of-state suppliers may also collect and pay tax to Missouri on fuel removed from the 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.  Importers of motor fuel, for which a licensed supplier/permissive supplier did not precollect the fuel tax, are responsible for remitting the fuel tax to the state.
+ What is the Missouri tax rate on motor fuel?
Missouri's fuel tax rate is 17 cents a gallon for all motor fuel, including gasoline, diesel, kerosene, gasohol, ethanol blended with gasoline, biodiesel (B100) blended with clear diesel fuel, etc. The tax does not apply to dyed diesel fuel or dyed kerosene, which is dyed in accordance with the IRS guidelines. Missouri also collects two fees on all sales of fuel. The fees collected are the agriculture inspection fee in the amount of 2.5 cents per 50 gallons (.0005 per gallon) and the transport load fee in the amount of $20.00 per 8,000 gallons (.0025 per gallon). This makes the total tax and fees collected 17.30 cents per gallon effective September 1, 2008.
+ Are there any exemptions from tax on motor fuel at the time of purchase?
Yes.  The following are exemptions from Missouri's fuel tax:
  • All sales to federal government agencies
  • Dyed diesel fuel and dyed kerosene (when dyed in accordance with the IRS guidelines)
+ How do I apply for a refund of fuel tax?
You may apply for a tax refund for purchases of clear fuel when the fuel is used for nonhighway purposes.  You must apply for a refund within one (1) year from the date of purchase or April 15 following the year of purchase whichever is later.
+ How do I obtain the fuel tax refund forms?
The refund application forms, 4923 PDF file, 4924 PDF file, and 4925 PDF file, are available from
  • any Missouri county clerks' offices
  • Forms by Fax (573-751-4800)
  • the motor fuel tax forms web page via download
If you are unable to access these forms, you may also request them by telephone at 573-751-7671.
+ Is K-1 kerosene subject to the Missouri fuel tax?
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.
+ How are the fuel tax collections distributed?
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 .
+ Who needs to be licensed in Missouri?
If you are importing, exporting, blending fuel or requesting "eligible purchaser" status (see question below) you must be licensed as a Missouri distributor.  If you are hauling motor fuel for hire, you must obtain a transporter license.  Any person other than a Missouri licensed supplier operating a terminal in this state must be licensed as a terminal operator.  If you are a position holder in any terminal in Missouri or engage in terminal bulk transfers 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 any other license. 
+ What is an "eligible purchaser"?
An "eligible purchaser" is a distributor that has been authorized by the director to purchase motor fuel on a tax-deferred basis.  A supplier or permissive supplier must collect the fuel tax on the basis of ninety-seven percent for gasoline, gasoline blends and gasoline blend stocks and ninety-eight percent for diesel fuel, diesel fuel blends, diesel fuel blend stocks and kerosene on purchases by an "eligible purchaser", provided the remittance is made by electronic funds transfer. 
+ How long does it take to process my application?
Normal processing is approximately one week to 10 days if the application is properly completed and the necessary bond requirements are met. 
+ May I deduct a bad debt on my fuel tax return?
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".
+ I am a tank wagon operator that operates across state lines.  Must I be licensed?
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 would be given to you on any deliveries from Missouri into another state on which Missouri fuel tax had already been paid.
+ What is a "Diversion Number"?
A 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.  The "Diversion Number" can be obtained by calling The National Fuel Diversion Registry at (888) 367-1600.
+ What is an "Import Verification Number"?
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 no sooner than 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.  An Import Verification Number is not required for tank wagon operations nor must they pay the fuel tax within 3 days, provided they have registered as tank wagon operators.
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