FIRST REGULAR SESSION
95TH GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVES KOMO (Sponsor), FLOOK, CARTER, HUMMEL AND DIEHL (Co-sponsors).
2302L.01I D. ADAM CRUMBLISS, Chief Clerk
AN ACT
To amend chapter 144, RSMo, by adding thereto one new section relating to a sales tax exemption for aviation jet fuel consumed on transoceanic flights.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 144, RSMo, is amended by adding thereto one new section, to be known as section 144.806, to read as follows:
144.806. 1. As used in this section, the following terms mean:
(1) "Immediate consumption or shipment", the delivery of the aviation jet fuel by the seller is made directly to an aircraft for consumption or transportation on a transoceanic flight and not for storage by the purchaser or any third party;
(2) "Transoceanic flight", a flight destined for or continuing from a location situated on the other side of the Atlantic or Pacific ocean.
2. In addition to the exemptions granted under section 144.030, there shall also be specifically exempted from the provisions of sections 144.010 to 144.525, sections 144.600 to 144.748, section 144.805, and section 238.235, RSMo, and the provisions of any local sales tax law, as defined in section 32.085, RSMo, and from the computation of the tax levied, assessed, or payable under sections 144.010 to 144.525, sections 144.600 to 144.748, and section 238.235, RSMo, and the provisions of any local sales tax law, as defined in section 32.085, RSMo, all aviation jet fuel sold to an air common carrier for immediate consumption or shipment in the conduct of its business as an air common carrier or affiliate carrier, on a transoceanic flight.
3. To qualify for the exemption authorized in this section, the air common carrier shall furnish to the seller a certificate in writing to the effect that an exemption under this section is applicable to the aviation jet fuel so purchased, stored, used, and consumed.
4. For purposes of determining eligibility for the state sales and use tax exemption on aviation jet fuel provided under section 144.805, sales of such fuel for transoceanic flights exempt from taxation under this section shall be treated as though subject to sales tax, and such tax shall be deemed paid for purposes of calculating the maximum aggregate calendar year amount of state sales and use tax required for the exemption provided under section 144.805. However, no state sales or use tax liability shall accrue for purchases of fuel exempted under this section.
5. The director of revenue shall promulgate rules to implement the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, RSMo, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536, RSMo, and, if applicable, section 536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and if any of the powers vested with the general assembly under chapter 536, RSMo, to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2009, shall be invalid and void.
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