MO HB277

Adds a new exemption from motor fuel excise tax for motor fuel delivered to marinas in Missouri that sell fuel solely for use in watercraft, allowing distributors and customers to claim the exemption.

Permits motor fuel customers who purchase fuel for watercraft use at locations other than marinas to claim a refund of the fuel tax by filing a claim.

Adds a corresponding exemption from sales tax for all sales of motor fuel used in any watercraft as defined in section 306.010.

Repeals and replaces sections 142.815 and 144.030 of Missouri law relating to motor fuel tax exemptions and sales tax exemptions.