2021 Motor Fuel Tax Increase FAQs
To request a refund of the of the motor fuel tax increase for fuel used for highway purposes, you will need to complete Form 4923-H. Motor fuel is considered to be used for highway purposes if it is used to propel a motor vehicle on highways. The Department has developed a system in which the customer can electronically file a claim and receive the approved refund electronically. If you are an individual, click on Individuals and then select File Motor Fuel Consumer Refund Highway Use Claim. If you are filing for your business, click on Business, then select File Your Return as a Guest, then scroll down the page to Motor Fuel Consumer Refund Highway Use Claim. The Department encourages you to file electronically to ensure more efficient processing of your claim.
Refund claims for motor fuel tax paid on fuel used for non-highway purposes will continue to be filed on Form 4923. Motor fuel is considered to be used for non-highway purposes if it is not used to propel a motor vehicle on highways. See the Motor Fuel Consumer Refunds (Non-Highway Use) FAQs for more information.
No. However, you must supply the information from each receipt on the worksheet included with Form 4923-H. You may submit multiple worksheets to report all purchases for which you are filing a refund claim.
Yes, the Department will accept account printouts in lieu of original receipts. The account printouts must contain the information required by Section 142.822, RSMo. This information includes: (1) Vehicle identification number of the motor vehicle into which the motor fuel was delivered; (2) Date of sale; (3) Name and address of purchaser; (4) Name and address of seller; (5) Number of gallons purchased; and (6) Number of gallons purchased and charged Missouri fuel tax, as a separate item.
The claimant is required to retain the original receipts/invoices for a period of three years for Department review of the claim.
Yes. A refund of the increased motor fuel tax is limited to the tax paid on motor fuel used in motor vehicles as defined in Section 301.010, RSMo, with a gross weight of 26,000 pounds or less. Refer to Form 4923-H instructions for more information.
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- Example 1: A taxpayer purchases 15.365 gallons of gasoline on October 25, 2021, for off road usage. The motor fuel tax rate for this time period is $0.195 per gallon. The taxpayer will multiply 15.265 by $0.195 (15.265 x $0.195). The taxpayer has paid $2.98 in motor fuel tax and may request a refund of that amount using Form 4923.
- Example 2: A taxpayer purchases 21.325 gallons of gasoline on October 25, 2021, for use in their vehicle on the highway and that use meets the requirements to request a refund of the additional tax paid. The motor fuel tax rate for this time period is $0.195 per gallon, but only $0.025 of that is the increased rate on which a refund may be requested. The taxpayer will multiply 21.325 by $0.025 (21.325 x $0.025). The taxpayer has paid $0.53 in increased motor fuel tax and may request a refund of that amount using Form 4923-H.
Fuel receipts that don’t indicate gallons purchased require the refund claimant to record the gallons amount on the receipt in order to claim the appropriate number of gallons for refund.
No, the eligible purchaser discounts remain the same regardless of the tax rate. Section 142.848 RSMo, states in part that remittances by an eligible purchaser of tax due the supplier are paid on the basis of ninety-seven percent for gasoline products and ninety-eight percent for diesel products.
For example, the motor fuel tax rate is $0.195 per gallon of gasoline and clear diesel. An eligible purchaser would be taxed by their supplier at a rate of $0.18915 per gallon of gasoline and $0.1911 per gallon of clear diesel.
No, Senate Bill 262 did not increase the tax rates for CNG/LNG/Propane.