Missouri Revised Statutes
Chapter 142
Motor Fuel Tax
←142.812
Section 142.815.1
142.817→
August 28, 2015
Exemptions allowed for nonhighway use.
142.815. 1. Motor fuel used for the following nonhighway purposes is
exempt from the fuel tax imposed by this chapter, and a refund may be
claimed by the consumer, except as provided for in subdivision (1) of this
subsection, if the tax has been paid and no refund has been previously
issued:
(1) Motor fuel used for nonhighway purposes including fuel for farm
tractors or stationary engines owned or leased and operated by any person
and used exclusively for agricultural purposes and including, beginning
January 1, 2006, bulk sales of one hundred gallons or more of gasoline made
to farmers and delivered by the ultimate vender to a farm location for
agricultural purposes only. As used in this section, the term "farmer"
shall mean any person engaged in farming in an authorized farm corporation,
family farm, or family farm corporation as defined in section 350.010. At
the discretion of the ultimate vender, the refund may be claimed by the
ultimate vender on behalf of the consumer for sales made to farmers and to
persons engaged in construction for agricultural purposes as defined in
section 142.800. After December 31, 2000, the refund may be claimed only
by the consumer and may not be claimed by the ultimate vender unless bulk
sales of gasoline are made to a farmer after January 1, 2006, as provided
in this subdivision and the farmer provides an exemption certificate to the
ultimate vender, in which case the ultimate vender may make a claim for
refund under section 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 aircraft engines;
(3) Diesel fuel used as heating oil, or in railroad locomotives or
any other motorized flanged-wheel rail equipment, or used for other
nonhighway purposes other than as expressly exempted pursuant to another
provision.
2. Subject to the procedural requirements and conditions set out in
this chapter, the following uses are exempt from the tax imposed by section
142.803 on 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
a terminal-issued destination state shipping paper and which is either:
(a) Exported by a supplier who is licensed in the destination state
or through the bulk transfer system;
(b) Removed by a licensed distributor for immediate export to a state
for 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 is licensed to remit tax to the destination state; or which is
destined for use within the destination state by the federal government for
which an exemption has been made available by the destination state subject
to procedural rules and regulations promulgated by the director; or
(c) Acquired by a licensed distributor and which the tax imposed by
this chapter has previously been paid or accrued either as a result of
being stored outside of the bulk transfer system immediately prior to
loading or as a diversion across state boundaries properly reported in
conformity with this chapter and was subsequently exported from this state
on behalf of the distributor; the exemption pursuant to paragraph (a) of
this subdivision shall be claimed by a deduction on the report of the
supplier which is otherwise responsible for remitting the tax upon removal
of the product from a terminal or refinery in this state.
The exemption pursuant to paragraphs (b) and (c) of this subdivision shall
be claimed by the distributor, upon a refund application made to the
director within three years. A refund claim may be made monthly or
whenever the claim exceeds one thousand dollars;
(2) Undyed K-1 kerosene sold at retail through dispensers which have
been designed and constructed to prevent delivery directly from the
dispenser into a vehicle fuel supply tank, and undyed K-1 kerosene sold at
retail through nonbarricaded dispensers in quantities of not more than
twenty-one gallons for use other than for highway purposes. Exempt use of
undyed kerosene shall be governed by rules and regulations of the director.
If no rules or regulations are promulgated by the director, then the exempt
use of undyed kerosene shall be governed by rules and regulations of the
Internal Revenue Service. A distributor or supplier delivering to a retail
facility shall obtain an exemption certificate from the owner or operator
of such facility stating that its sales conform to the dispenser
requirements of this subdivision. A licensed distributor, having obtained
such certificate, may provide a copy to his or her supplier and obtain
undyed kerosene without the tax levied by section 142.803. Having obtained
such certificate in good faith, such supplier shall be relieved of any
responsibility if the fuel is later used in a taxable manner. An ultimate
vendor who obtained undyed kerosene upon which the tax levied by section
142.803 had been paid and makes sales qualifying pursuant to this
subsection may apply for a refund of the tax pursuant to application, as
provided in section 142.818, to the director provided the ultimate vendor
did not charge such tax to the consumer;
(3) Motor fuel sold to the United States or any agency or
instrumentality thereof. This exemption shall be claimed as provided in
section 142.818;
(4) Motor fuel used solely and exclusively as fuel to propel motor
vehicles on the public roads and highways of this state when leased or
owned and when being operated by a federally recognized Indian tribe in the
performance of essential governmental functions, such as providing police,
fire, health or water services. The exemption for use pursuant to this
subdivision shall be made available to the tribal government upon a refund
application stating that the motor fuel was purchased for the exclusive use
of the tribe in performing named essential governmental services;
(5) That portion of motor fuel used to operate equipment attached to
a motor vehicle, if the motor fuel was placed into the fuel supply tank of
a motor vehicle that has a common fuel reservoir for travel on a highway
and for the operation of equipment, or if the motor fuel was placed in a
separate fuel tank and used only for the operation of auxiliary equipment.
The exemption for use pursuant to this subdivision shall be claimed by a
refund claim filed by the consumer who shall provide evidence of an
allocation of use satisfactory to the director;
(6) Motor fuel acquired by a consumer out-of-state and carried into
this state, retained within and consumed from the same vehicle fuel supply
tank within which it was imported, except interstate motor fuel users;
(7) Motor fuel which was purchased tax-paid and which was lost or
destroyed as a direct result of a sudden and unexpected casualty or which
had been accidentally contaminated so as to be unsalable as highway fuel as
shown by proper documentation as required by the director. The exemption
pursuant to this subdivision shall be refunded to the person or entity
owning the motor fuel at the time of the contamination or loss. Such
person shall notify the director in writing of such event and the amount of
motor fuel lost or contaminated within ten days from the date of discovery
of such loss or contamination, and within thirty days after such notice,
shall file an affidavit sworn to by the person having immediate custody of
such motor fuel at the time of the loss or contamination, setting forth in
full the circumstances and the amount of the loss or contamination and such
other information with respect thereto as the director may require;
(8) Dyed diesel fuel or dyed kerosene used for an exempt purpose.
This exemption shall be claimed as follows:
(a) A supplier or importer shall take a deduction against motor fuel
tax owed on their monthly report for those gallons of dyed diesel fuel or
dyed kerosene imported or removed from a terminal or refinery destined for
delivery to a point in this state as shown on the shipping papers;
(b) This exemption shall be claimed by a deduction on the report of
the supplier which is otherwise responsible for remitting the tax on
removal of the product from a terminal or refinery in this state;
(c) This exemption shall be claimed by the distributor, upon a refund
application made to the director within three years. A refund claim may be
made monthly or whenever the claim exceeds one thousand dollars;
(9) Motor fuel delivered to any marina within this state that sells
such fuel solely for use in any watercraft, as such term is defined in
section 306.010, and not accessible to other motor vehicles, is exempt from
the fuel tax imposed by this chapter. Any motor fuel distributor that
delivers motor fuel to any marina in this state for use solely in any
watercraft, as such term is defined in section 306.010, may claim the
exemption provided in this subsection. Any motor fuel customer who
purchases motor fuel for use in any watercraft, as such term is defined in
section 306.010, at a location other than a marina within this state may
claim the exemption provided in this subsection by filing a claim for
refund of the fuel tax.
(L. 1998 S.B. 619, A.L. 1999 S.B. 414, A.L. 2005 S.B. 355, A.L. 2010
H.B. 1965, A.L. 2015 S.B. 231)
2010
2005
1999
2010
142.815. 1. Motor fuel used for the following nonhighway purposes is
exempt from the fuel tax imposed by this chapter, and a refund may be
claimed by the consumer, except as provided for in subdivision (1) of this
subsection, if the tax has been paid and no refund has been previously
issued:
(1) Motor fuel used for nonhighway purposes including fuel for farm
tractors or stationary engines owned or leased and operated by any person
and used exclusively for agricultural purposes and including, beginning
January 1, 2006, bulk sales of one hundred gallons or more of gasoline made
to farmers and delivered by the ultimate vender to a farm location for
agricultural purposes only. As used in this section, the term "farmer"
shall mean any person engaged in farming in an authorized farm corporation,
family farm, or family farm corporation as defined in section 350.010. At
the discretion of the ultimate vender, the refund may be claimed by the
ultimate vender on behalf of the consumer for sales made to farmers and to
persons engaged in construction for agricultural purposes as defined in
section 142.800. After December 31, 2000, the refund may be claimed only
by the consumer and may not be claimed by the ultimate vender unless bulk
sales of gasoline are made to a farmer after January 1, 2006, as provided
in this subdivision and the farmer provides an exemption certificate to the
ultimate vender, in which case the ultimate vender may make a claim for
refund under section 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 aircraft engines;
(3) Diesel fuel used as heating oil, or in railroad locomotives or
any other motorized flanged-wheel rail equipment, or used for other
nonhighway purposes other than as expressly exempted pursuant to another
provision.
2. Subject to the procedural requirements and conditions set out in
this chapter, the following uses are exempt from the tax imposed by section
142.803 on 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
a terminal-issued destination state shipping paper and which is either:
(a) Exported by a supplier who is licensed in the destination state
or through the bulk transfer system;
(b) Removed by a licensed distributor for immediate export to a state
for 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 is licensed to remit tax to the destination state; or which is
destined for use within the destination state by the federal government for
which an exemption has been made available by the destination state subject
to procedural rules and regulations promulgated by the director; or
(c) Acquired by a licensed distributor and which the tax imposed by
this chapter has previously been paid or accrued either as a result of
being stored outside of the bulk transfer system immediately prior to
loading or as a diversion across state boundaries properly reported in
conformity with this chapter and was subsequently exported from this state
on behalf of the distributor; The exemption pursuant to paragraph (a) of
this subdivision shall be claimed by a deduction on the report of the
supplier which is otherwise responsible for remitting the tax upon removal
of the product from a terminal or refinery in this state. The exemption
pursuant to paragraphs (b) and (c) of this subdivision shall be claimed by
the distributor, upon a refund application made to the director within
three years. A refund claim may be made monthly or whenever the claim
exceeds one thousand dollars;
(2) Undyed K-1 kerosene sold at retail through dispensers which have
been designed and constructed to prevent delivery directly from the
dispenser into a vehicle fuel supply tank, and undyed K-1 kerosene sold at
retail through nonbarricaded dispensers in quantities of not more than
twenty-one gallons for use other than for highway purposes. Exempt use of
undyed kerosene shall be governed by rules and regulations of the director.
If no rules or regulations are promulgated by the director, then the exempt
use of undyed kerosene shall be governed by rules and regulations of the
Internal Revenue Service. A distributor or supplier delivering to a retail
facility shall obtain an exemption certificate from the owner or operator
of such facility stating that its sales conform to the dispenser
requirements of this subdivision. A licensed distributor, having obtained
such certificate, may provide a copy to his or her supplier and obtain
undyed kerosene without the tax levied by section 142.803. Having obtained
such certificate in good faith, such supplier shall be relieved of any
responsibility if the fuel is later used in a taxable manner. An ultimate
vendor who obtained undyed kerosene upon which the tax levied by section
142.803 had been paid and makes sales qualifying pursuant to this
subsection may apply for a refund of the tax pursuant to application, as
provided in section 142.818, to the director provided the ultimate vendor
did not charge such tax to the consumer;
(3) Motor fuel sold to the United States or any agency or
instrumentality thereof. This exemption shall be claimed as provided in
section 142.818;
(4) Motor fuel used solely and exclusively as fuel to propel motor
vehicles on the public roads and highways of this state when leased or
owned and when being operated by a federally recognized Indian tribe in the
performance of essential governmental functions, such as providing police,
fire, health or water services. The exemption for use pursuant to this
subdivision shall be made available to the tribal government upon a refund
application stating that the motor fuel was purchased for the exclusive use
of the tribe in performing named essential governmental services;
(5) That portion of motor fuel used to operate equipment attached to
a motor vehicle, if the motor fuel was placed into the fuel supply tank of
a motor vehicle that has a common fuel reservoir for travel on a highway
and for the operation of equipment, or if the motor fuel was placed in a
separate fuel tank and used only for the operation of auxiliary equipment.
The exemption for use pursuant to this subdivision shall be claimed by a
refund claim filed by the consumer who shall provide evidence of an
allocation of use satisfactory to the director;
(6) Motor fuel acquired by a consumer out-of-state and carried into
this state, retained within and consumed from the same vehicle fuel supply
tank within which it was imported, except interstate motor fuel users;
(7) Motor fuel which was purchased tax-paid and which was lost or
destroyed as a direct result of a sudden and unexpected casualty or which
had been accidentally contaminated so as to be unsalable as highway fuel as
shown by proper documentation as required by the director. The exemption
pursuant to this subdivision shall be refunded to the person or entity
owning the motor fuel at the time of the contamination or loss. Such
person shall notify the director in writing of such event and the amount of
motor fuel lost or contaminated within ten days from the date of discovery
of such loss or contamination, and within thirty days after such notice,
shall file an affidavit sworn to by the person having immediate custody of
such motor fuel at the time of the loss or contamination, setting forth in
full the circumstances and the amount of the loss or contamination and such
other information with respect thereto as the director may require;
(8) Dyed diesel fuel or dyed kerosene used for an exempt purpose.
This exemption shall be claimed as follows:
(a) A supplier or importer shall take a deduction against motor fuel
tax owed on their monthly report for those gallons of dyed diesel fuel or
dyed kerosene imported or removed from a terminal or refinery destined for
delivery to a point in this state as shown on the shipping papers;
(b) This exemption shall be claimed by a deduction on the report of
the supplier which is otherwise responsible for remitting the tax on
removal of the product from a terminal or refinery in this state;
(c) This exemption shall be claimed by the distributor, upon a refund
application made to the director within three years. A refund claim may be
made monthly or whenever the claim exceeds one thousand dollars.
2005
142.815. 1. Motor fuel used for the following nonhighway purposes is
exempt from the fuel tax imposed by this chapter, and a refund may be claimed
by the consumer, except as provided for in subsection (1) of this section, if
the tax has been paid and no refund has been previously issued:
(1) Motor fuel used for nonhighway purposes including fuel for farm
tractors or stationary engines owned or leased and operated by any person and
used exclusively for agricultural purposes and including, beginning January 1,
2006, bulk sales of one hundred gallons or more of gasoline made to farmers
and delivered by the ultimate vender to a farm location for agricultural
purposes only. As used in this section, the term "farmer" shall mean any
person engaged in farming in an authorized farm corporation, family farm, or
family farm corporation as defined in section 350.010, RSMo. At the
discretion of the ultimate vender, the refund may be claimed by the ultimate
vender on behalf of the consumer for sales made to farmers and to persons
engaged in construction for agricultural purposes as defined in section
142.800. After December 31, 2000, the refund may be claimed only by the
consumer and may not be claimed by the ultimate vender unless bulk sales of
gasoline are made to a farmer after January 1, 2006, as provided in this
subdivision and the farmer provides an exemption certificate to the ultimate
vender, in which case the ultimate vender may make a claim for refund under
section 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 aircraft
engines;
(3) Diesel fuel used as heating oil, or in railroad locomotives or any
other motorized flanged-wheel rail equipment, or used for other nonhighway
purposes other than as expressly exempted pursuant to another provision.
2. Subject to the procedural requirements and conditions set out in this
chapter, the following uses are exempt from the tax imposed by section 142.803
on 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 a
terminal-issued destination state shipping paper and which is either:
(a) Exported by a supplier who is licensed in the destination state or
through the bulk transfer system;
(b) Removed by a licensed distributor for immediate export to a state
for 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 is
licensed to remit tax to the destination state; or which is destined for use
within the destination state by the federal government for which an exemption
has been made available by the destination state subject to procedural rules
and regulations promulgated by the director; or
(c) Acquired by a licensed distributor and which the tax imposed by this
chapter has previously been paid or accrued either as a result of being stored
outside of the bulk transfer system immediately prior to loading or as a
diversion across state boundaries properly reported in conformity with this
chapter and was subsequently exported from this state on behalf of the
distributor;
The exemption pursuant to paragraph (a) of this subdivision shall be claimed
by a deduction on the report of the supplier which is otherwise responsible
for remitting the tax upon removal of the product from a terminal or refinery
in this state. The exemption pursuant to paragraphs (b) and (c) of this
subdivision shall be claimed by the distributor, upon a refund application
made to the director within three years. A refund claim may be made monthly
or whenever the claim exceeds one thousand dollars;
(2) Undyed K-1 kerosene sold at retail through dispensers which have
been designed and constructed to prevent delivery directly from the dispenser
into a vehicle fuel supply tank, and undyed K-1 kerosene sold at retail
through nonbarricaded dispensers in quantities of not more than twenty-one
gallons for use other than for highway purposes. Exempt use of undyed
kerosene shall be governed by rules and regulations of the director. If no
rules or regulations are promulgated by the director, then the exempt use of
undyed kerosene shall be governed by rules and regulations of the Internal
Revenue Service. A distributor or supplier delivering to a retail facility
shall obtain an exemption certificate from the owner or operator of such
facility stating that its sales conform to the dispenser requirements of this
subdivision. A licensed distributor, having obtained such certificate, may
provide a copy to his or her supplier and obtain undyed kerosene without the
tax levied by section 142.803. Having obtained such certificate in good
faith, such supplier shall be relieved of any responsibility if the fuel is
later used in a taxable manner. An ultimate vendor who obtained undyed
kerosene upon which the tax levied by section 142.803 had been paid and makes
sales qualifying pursuant to this subsection may apply for a refund of the tax
pursuant to application, as provided in section 142.818, to the director
provided the ultimate vendor did not charge such tax to the consumer;
(3) Motor fuel sold to the United States or any agency or
instrumentality thereof. This exemption shall be claimed as provided in
section 142.818;
(4) Motor fuel used solely and exclusively as fuel to propel motor
vehicles on the public roads and highways of this state when leased or owned
and when being operated by a federally recognized Indian tribe in the
performance of essential governmental functions, such as providing police,
fire, health or water services. The exemption for use pursuant to this
subdivision shall be made available to the tribal government upon a refund
application stating that the motor fuel was purchased for the exclusive use of
the tribe in performing named essential governmental services;
(5) Motor fuel sold within an Indian reservation or within Indian
country by a federally recognized Indian tribe to a member of that tribe and
used 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 within
Indian country by a federally recognized Indian tribe to non-Indian consumers
or to Indian consumers who are not members of the tribe selling the motor
fuel. This exemption shall be administered as provided in section 142.821;
(6) That portion of motor fuel used to operate equipment attached to a
motor vehicle, if the motor fuel was placed into the fuel supply tank of a
motor vehicle that has a common fuel reservoir for travel on a highway and for
the operation of equipment, or if the motor fuel was placed in a separate fuel
tank and used only for the operation of auxiliary equipment. The exemption
for use pursuant to this subdivision shall be claimed by a refund claim filed
by the consumer who shall provide evidence of an allocation of use
satisfactory to the director;
(7) Motor fuel acquired by a consumer out-of-state and carried into this
state, retained within and consumed from the same vehicle fuel supply tank
within which it was imported, except interstate motor fuel users;
(8) Motor fuel which was purchased tax-paid and which was lost or
destroyed as a direct result of a sudden and unexpected casualty or which had
been accidentally contaminated so as to be unsalable as highway fuel as shown
by proper documentation as required by the director. The exemption pursuant
to this subdivision shall be refunded to the person or entity owning the motor
fuel at the time of the contamination or loss. Such person shall notify the
director in writing of such event and the amount of motor fuel lost or
contaminated within ten days from the date of discovery of such loss or
contamination, and within thirty days after such notice, shall file an
affidavit sworn to by the person having immediate custody of such motor fuel
at the time of the loss or contamination, setting forth in full the
circumstances and the amount of the loss or contamination and such other
information with respect thereto as the director may require;
(9) Dyed diesel fuel or dyed kerosene used for an exempt purpose. This
exemption shall be claimed as follows:
(a) A supplier or importer shall take a deduction against motor fuel tax
owed on their monthly report for those gallons of dyed diesel fuel or dyed
kerosene imported or removed from a terminal or refinery destined for delivery
to a point in this state as shown on the shipping papers;
(b) This exemption shall be claimed by a deduction on the report of the
supplier which is otherwise responsible for remitting the tax on removal of
the product from a terminal or refinery in this state;
(c) This exemption shall be claimed by the distributor, upon a refund
application made to the director within three years. A refund claim may be
made monthly or whenever the claim exceeds one thousand dollars.
1999
142.815. 1. Motor fuel used for the following nonhighway purposes is
exempt from the fuel tax imposed by this chapter, and a refund may be
claimed by the consumer, except as provided for in subsection (1) of this
section, if the tax has been paid and no refund has been previously issued:
(1) Motor fuel used for nonhighway purposes including fuel for farm
tractors or stationary engines owned or leased and operated by any person
and used exclusively for agricultural purposes. At the discretion of the
ultimate vender, the refund may be claimed by the ultimate vender on behalf
of the consumer for sales made to farmers and to persons engaged in
construction for agricultural purposes as defined in section 142.800.
After December 31, 2000, the refund may be claimed only by the consumer and
may not be claimed by the ultimate vender;
(2) Kerosene sold for use as fuel to generate power in aircraft
engines, whether in aircraft or for training, testing or research purposes
of aircraft engines;
(3) Diesel fuel used as heating oil, or in railroad locomotives or
any other motorized flanged-wheel rail equipment, or used for other
nonhighway purposes other than as expressly exempted pursuant to another
provision.
2. Subject to the procedural requirements and conditions set out in
this chapter, the following uses are exempt from the tax imposed by section
142.803 on 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
a terminal-issued destination state shipping paper and which is either:
(a) Exported by a supplier who is licensed in the destination state
or through the bulk transfer system;
(b) Removed by a licensed distributor for immediate export to a state
for 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 is licensed to remit tax to the destination state; or which is
destined for use within the destination state by the federal government for
which an exemption has been made available by the destination state subject
to procedural rules and regulations promulgated by the director; or
(c) Acquired by a licensed distributor and which the tax imposed by
this chapter has previously been paid or accrued either as a result of
being stored outside of the bulk transfer system immediately prior to
loading or as a diversion across state boundaries properly reported in
conformity with this chapter and was subsequently exported from this state
on behalf of the distributor;
The exemption pursuant to paragraph (a) of this subdivision shall be
claimed by a deduction on the report of the supplier which is otherwise
responsible for remitting the tax upon removal of the product from a
terminal or refinery in this state. The exemption pursuant to paragraphs
(b) and (c) of this subdivision shall be claimed by the distributor, upon a
refund application made to the director within three years. A refund claim
may be made monthly or whenever the claim exceeds one thousand dollars;
(2) Undyed K-1 kerosene sold at retail through dispensers which have
been designed and constructed to prevent delivery directly from the
dispenser into a vehicle fuel supply tank, and undyed K-1 kerosene sold at
retail through nonbarricaded dispensers in quantities of not more than
twenty-one gallons for use other than for highway purposes. Exempt use of
undyed kerosene shall be governed by rules and regulations of the director.
If no rules or regulations are promulgated by the director, then the exempt
use of undyed kerosene shall be governed by rules and regulations of the
Internal Revenue Service. A distributor or supplier delivering to a retail
facility shall obtain an exemption certificate from the owner or operator
of such facility stating that its sales conform to the dispenser
requirements of this subdivision. A licensed distributor, having obtained
such certificate, may provide a copy to his or her supplier and obtain
undyed kerosene without the tax levied by section 142.803. Having obtained
such certificate in good faith, such supplier shall be relieved of any
responsibility if the fuel is later used in a taxable manner. An ultimate
vendor who obtained undyed kerosene upon which the tax levied by section
142.803 had been paid and makes sales qualifying pursuant to this
subsection, may apply for a refund of the tax pursuant to application, as
provided in section 142.818, to the director provided the ultimate vendor
did not charge such tax to the consumer;
(3) Motor fuel sold to the United States or any agency or
instrumentality thereof. This exemption shall be claimed as provided in
section 142.818;
(4) Motor fuel used solely and exclusively as fuel to propel motor
vehicles on the public roads and highways of this state when leased or
owned and when being operated by a federally recognized Indian tribe in the
performance of essential governmental functions, such as providing police,
fire, health or water services. The exemption for use pursuant to this
subdivision shall be made available to the tribal government upon a refund
application stating that the motor fuel was purchased for the exclusive use
of the tribe in performing named essential governmental services;
(5) Motor fuel sold within an Indian reservation or within Indian
country by a federally recognized Indian tribe to a member of that tribe
and used 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 within Indian country by a federally recognized Indian tribe
to non-Indian consumers or to Indian consumers who are not members of the
tribe selling the motor fuel. This exemption shall be administered as
provided in section 142.821;
(6) That portion of motor fuel used to operate equipment attached to
a motor vehicle, if the motor fuel was placed into the fuel supply tank of
a motor vehicle that has a common fuel reservoir for travel on a highway
and for the operation of equipment, or if the motor fuel was placed in a
separate fuel tank and used only for the operation of auxiliary equipment.
The exemption for use pursuant to this subdivision shall be claimed by a
refund claim filed by the consumer who shall provide evidence of an
allocation of use satisfactory to the director;
(7) Motor fuel acquired by a consumer out-of-state and carried into
this state, retained within and consumed from the same vehicle fuel supply
tank within which it was imported, except interstate motor fuel users;
(8) Motor fuel which was purchased tax-paid and which was lost or
destroyed as a direct result of a sudden and unexpected casualty or which
had been accidentally contaminated so as to be unsalable as highway fuel as
shown by proper documentation as required by the director. The exemption
pursuant to this subdivision shall be refunded to the person or entity
owning the motor fuel at the time of the contamination or loss. Such
person shall notify the director in writing of such event and the amount of
motor fuel lost or contaminated within ten days from the date of discovery
of such loss or contamination, and within thirty days after such notice,
shall file an affidavit sworn to by the person having immediate custody of
such motor fuel at the time of the loss or contamination, setting forth in
full the circumstances and the amount of the loss or contamination and such
other information with respect thereto as the director may require;
(9) Dyed diesel fuel or dyed kerosene used for an exempt purpose.
This exemption shall be claimed as follows:
(a) A supplier or importer shall take a deduction against motor fuel
tax owed on their monthly report for those gallons of dyed diesel fuel or
dyed kerosene imported or removed from a terminal or refinery destined for
delivery to a point in this state as shown on the shipping papers;
(b) This exemption shall be claimed by a deduction on the report of
the supplier which is otherwise responsible for remitting the tax on
removal of the product from a terminal or refinery in this state;
(c) This exemption shall be claimed by the distributor, upon a refund
application made to the director within three years. A refund claim may be
made monthly or whenever the claim exceeds one thousand dollars.
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