MO HB1475

Repeals and re-enacts sections 142.815 and 144.030 of Missouri Revised Statutes relating to motor fuel tax exemptions.

Adds new exemption to section 142.815: motor fuel delivered to marinas in Missouri for use solely in watercraft is exempt from fuel tax, with distributors able to claim refunds for fuel delivered to marinas outside the state.

Adds new exemption to section 144.030: all sales of motor fuel used in any watercraft as defined in section 306.010 are exempt from state and local sales tax.

Motor fuel distributors delivering to marinas can claim the watercraft fuel exemption by filing a refund claim with the director of revenue.