Effective - 01 Jan 1999
142.818. Federal government exemption, how claimed. — The exemption under section 142.815 for sales of motor fuel sold for use by the United States or any agency or instrumentality thereof shall be claimed as follows:
(1) The ultimate vendor shall obtain a certificate signed by the purchasing entity listed in this section setting forth:
(a) The name and address of the purchasing entity;
(b) The quantity of motor fuel, or if the certificate is for all the motor fuel purchased by the purchasing entity, the certificate shall be for a period not to exceed three years;
(c) The exempt use of the motor fuel;
(d) The name and address of the ultimate vendor from whom the motor fuel was purchased;
(e) The federal employer identification number of the purchasing entity; and
(f) A statement that the purchasing entity understands that the fraudulent use of the certificate to obtain fuel without paying the tax levied pursuant to this chapter shall result in the purchaser paying the tax, with penalties and interest, as well as such other penalties provided in this chapter;
(2) The ultimate vendor, having obtained from the purchasing entity the certificate, which the ultimate vendor shall retain for a period of not less than three years, shall execute an ultimate vendor certificate which shall contain the following information:
(a) The name and address of the ultimate vendor;
(b) The federal employment identification number of the ultimate vendor;
(c) The quantity of motor fuel sold and the date of the sale;
(d) A certification that the ultimate vendor sold motor fuel to the purchasing entity for the exempt purpose;
(e) That the ultimate vendor has the necessary records to support the sale of the motor fuel; and
(f) That the ultimate vendor understands and agrees that the fraudulent use of the certificate to obtain fuel without paying the tax levied pursuant to this chapter, or paying a refund of the tax, whether for the ultimate vendor or others, shall result in the payment of the tax by the ultimate vendor, with penalties and interest, as well as such other penalties provided in this chapter;
(3) The ultimate vendor shall give the executed ultimate vendor certificate to the supplier who, having made reasonable commercial inquiries into the accuracy of the information in the certificate, shall be eligible to claim a credit against the tax liability on the ensuing monthly report of the supplier. As a condition of obtaining the credit, the supplier shall credit or refund the tax to the ultimate vendor who made the sale to the purchasing entity. If there is an intermediate vendor, or vendors, in the distribution chain between the supplier and the ultimate vendor, each vendor shall endorse the certificate, subject to any rules and regulations promulgated by the director, and transmit the certificate to the supplier and remit the credit, once received, to the customer of the intermediate vendor. The supplier and all vendors, if they accept the certificate in good faith and make a reasonable inquiry as to the accuracy of the information contained in the certificate, shall be held harmless if the purchasing entity has made a fraudulent claim; and
(4) If the sale of motor fuel to the purchasing entity occurs at a fixed retail pump available to the general public, the ultimate vendor, having made the sale to the purchasing entity without the tax, may apply for a refund from the director by submitting the application and supporting documentation as the director shall reasonably prescribe. However, if the purchase is charged to a fleet or government fueling credit card, or to an oil company credit card issued to the purchasing entity, the ultimate vendor may bill the purchasing entity without the tax and seek a refund, or utilize the provisions of this section. If the purchase occurs at a branded station of a supplier or permissive supplier, such supplier shall be presumed to have elected to be the ultimate vendor and may claim a credit against the liability on its monthly tax return or apply for a refund.
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(L. 1998 S.B. 619)
Effective 1-1-99
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Section 142.015 - Limited alcohol manufacturer, federal permit to be filed, where.
Section 142.029 - Expiration date of section 142.028.
Section 142.200 - Duty of attorney general — suit in name of state.
Section 142.310 - Exchange of information with other states.
Section 142.345 - Motor fuel tax fund created — disbursement, transfer.
Section 142.350 - Distribution of funds for highway and road purposes.
Section 142.800 - Definitions.
Section 142.806 - Presumption of highway use.
Section 142.809 - Tax levied, when, how measured.
Section 142.812 - Excise tax on motor fuel losses unaccounted for — liability for excise tax.
Section 142.815 - Exemptions allowed for nonhighway use.
Section 142.817 - Fuel tax exemption for certain public services.
Section 142.818 - Federal government exemption, how claimed.
Section 142.833 - Liability for unpaid tax.
Section 142.842 - Precollection of tax and remittal by person removing fuel through supplier.
Section 142.845 - Terminal operator liability for tax.
Section 142.848 - Distributor's election on timing of remittance.
Section 142.851 - Timing election by distributors, requirements.
Section 142.854 - Supplier's duty to remit — tax credit, supplier entitled, when.
Section 142.857 - Supplier's eligibility for credit.
Section 142.860 - Remittance by electronic fund transfer, when.
Section 142.863 - Costs of administration, percentage retained by supplier.
Section 142.866 - Consumer liable, when — vendor liable, when.
Section 142.869 - Alternative fuel decal fee in lieu of tax — increase, when — decal — penalty.
Section 142.872 - Diverted fuel, liability.
Section 142.875 - Final report.
Section 142.878 - Application for license.
Section 142.881 - Bond requirements.
Section 142.884 - Supplier's license — supplier's bond for financial responsibility required.
Section 142.890 - Transporter's license, when required — transporter's bond — required reports.
Section 142.893 - Distributor's license, when required.
Section 142.896 - Distributors' bond — motor fuel trust fund created.
Section 142.900 - Director may prescribe forms and require the submission of information.
Section 142.902 - Reports, filing date, how determined.
Section 142.905 - Revocation of license — review — penalties.
Section 142.908 - Consumer remittance, when due — penalty.
Section 142.909 - Penalties for failure to comply with chapter — misdemeanor or class E felony.
Section 142.914 - Transporters' duties — penalties.
Section 142.923 - Motor fuel tax evasion, exceptions, penalty.
Section 142.926 - Notice of exempt use on shipping papers — penalty — enforcement authority.
Section 142.935 - Notice of dyed fuels.
Section 142.938 - Tamper-resistant standards for shipping papers.
Section 142.941 - Inspections, requirements, limitations.
Section 142.947 - Liens, motor fuel tax — notice of, satisfaction — record content.
Section 142.950 - Enforcement authority.
Section 142.951 - Director may conduct investigations.