SECOND REGULAR SESSION
HOUSE BILL NO. 2495
94TH GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE POLLOCK.
Read 1st time March 27, 2008 and copies ordered printed.
D. ADAM CRUMBLISS, Chief Clerk
To repeal section 142.803, RSMo, and to enact in lieu thereof one new section relating to motor fuel taxes.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 142.803, RSMo, is repealed and one new section enacted in lieu thereof, to be known as section 142.803, to read as follows:
142.803. 1. A tax is levied and imposed on all motor fuel used or consumed in this state as follows:
(1) Motor fuel, seventeen cents per gallon, except that in the event that the average price of motor fuel in this state exceeds three dollars and forty-nine cents per gallon for ten consecutive days, the rate of tax shall be nine cents per gallon for the following thirty days, at which time the rate of tax shall return to seventeen cents per gallon, and except that in the event that the average price of motor fuel in this state exceeds three dollars and ninety-nine cents per gallon for ten consecutive days, there shall be no tax levied and imposed on motor fuel until the average price of motor fuel in this state is lower than three dollars and ninety-nine cents per gallon, at which time the rate of tax shall return to seventeen cents per gallon;
(2) Alternative fuels, not subject to the decal fees as provided in section 142.869, with a power potential equivalent of motor fuel. In the event alternative fuel, which is not commonly sold or measured by the gallon, is used in motor vehicles on the highways of this state, the director is authorized to assess and collect a tax upon such alternative fuel measured by the nearest power potential equivalent to that of one gallon of regular grade gasoline. The determination by the director of the power potential equivalent of such alternative fuel shall be prima facie correct;
(3) Aviation fuel used in propelling aircraft with reciprocating engines, nine cents per gallon as levied and imposed by section 155.080, RSMo, to be collected as required under this chapter.
2. All taxes, surcharges and fees are imposed upon the ultimate consumer, but are to be precollected as described in this chapter, for the facility and convenience of the consumer. The levy and assessment on other persons as specified in this chapter shall be as agents of this state for the precollection of the tax.