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MO HB48
Bill
Status
1/5/2011
Primary Sponsor
Michael Corcoran
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AI Summary
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Exempts motor fuel sold for operation of school buses transporting students to or from school or to educational locations from Missouri's fuel tax.
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Defines "school buses" using the same meaning as section 302.010 of Missouri law.
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Requires the Department of Revenue to promulgate rules implementing the school bus fuel tax exemption, subject to Missouri's rulemaking procedures under chapter 536.
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Mandates the Department of Revenue create a uniform and simplified rule for all motor fuel tax exemptions that preempts existing similar rules and minimizes administrative burdens on fuel wholesalers, retailers, and tax-exempt entities.
Legislative Description
Exempts motor fuel used to operate school buses transporting students for educational purposes from the motor fuel tax and requires the establishment of a uniform and simplified rule for all exemptions
Last Action
Public Hearing Completed (H)
2/9/2011