MO HB3392

Eliminates the requirement for agricultural purchasers of dyed diesel fuel to file a Form 149 Sales and Use Tax Exemption Certificate when buying at retail pumps designated for off-road use

Relieves retailers from maintaining physical exemption certificates for dyed diesel fuel sales, provided the fuel is clearly marked as dyed diesel

Amends Section 144.063, RSMo, which currently exempts fencing materials and motor fuel used for agricultural purposes from state and local sales and use taxes

Applies specifically to dyed diesel fuel purchased for agricultural purposes as defined in Section 144.030