MO HB1469

Exempts motor fuel used to operate school buses transporting students to or from school or for educational purposes from the state motor fuel tax.

Defines "school buses" using the same meaning as section 302.010 of Missouri law.

Requires the Department of Revenue to promulgate rules implementing this exemption in compliance with chapter 536 (Missouri's Administrative Procedure Act).

Mandates that the Department of Revenue create a uniform and simplified rule for all motor fuel tax exemptions that minimizes administrative burden and reduces the time between requesting and receiving tax refunds.

Requires the simplified exemption rule to preempt all existing similar rules and distribute administrative responsibilities equitably among fuel wholesalers, fuel retailers, and tax-exempt entities.