A portal website bringing together vital information about natural gas and natural gas vehicles.
Missouri Policy Data
Missouri requires an AFV decal for vehicles under 18K pounds at $75. Farm or fram transport vehicles from 18K to 35K pay $100, any passenger vehicles from 18-35K pay $150. Vehicles over 35K pay from $250 to $1,000 depending on vehicle type and purpose.
Missouri offered a tax credit for the building of infrastructure for AFV fueling stations up to January, 2012. (Has not been extended as of Jan. 30, 2012)
Missouri AFVs are except from state emissions inspection requirements. Missouri has an Alternative Fuels Commission that is responsible for continued promotion of alternative fuels and making annual recommendations to the Governor and the State Legislature.
**Decal System being phased out as of January 1, 2016 for CNG and LNG per 2014 HB-2141. Out of state vehicles must purchase a temporary AFV decal for $8.
IFTA - IFTA taxes are applied to vehicles of 3+ axles, or weighing more than 26,000 pounds. IFTA tax tables can be found here.
Alternative Fuel Vehicle (AFV) Emission Inspection Exemption
Vehicles that are powered exclusively by electricity, including low-speed vehicles; hydrogen; or fuels other than gasoline are exempt from motor vehicle emissions inspection under federal regulation are exempt from state emissions inspection requirements. (Reference House Bill 354, 2011, and Missouri Revised Statutes 643.315)
Alternative Fueling Infrastructure Tax Credit
For tax years beginning on or after January 1, 2015, an income tax credit is available for the cost of constructing a qualified alternative fueling station. The credit is 20% of the costs directly associated with the purchase and installation of any alternative fuel storage and dispensing equipment or electric vehicle supply equipment (EVSE), up to $15,000 for individuals or $20,000 for businesses. Tax credits may be carried forward for two years and may be transferred or sold, but will be forfeited if a tax credit recipient stops dispensing alternative fuel or electricity for vehicle charging. Eligible fuels include any mixture of biodiesel and diesel fuel, as well as fuel containing at least 70% of the following alternative fuels: ethanol, compressed natural gas (CNG), liquefied natural gas (LNG), liquefied petroleum gas or propane, hydrogen, and electricity. This tax credit expires on January 1, 2018. (Reference SB729 Bill History, and Missouri Revised Statutes 135.710)
Alternative Fuel Vehicle (AFV) Acquisition and Alternative Fuel Use Requirements
A state agency that operates a vehicle fleet consisting of 15 vehicles or more must ensure that at least 50% of new vehicles purchased over a defined biennial period are capable of operating using an alternative fuel. Excess acquisitions of AFVs may be credited towards future biennial goals. If a state agency fails to meet a biennial acquisition goal, purchases of any non-AFVs are not permitted until the goals are met or an exemption or goal reduction has been granted. In addition, 30% of the fuel purchased annually for use in operating state fleet vehicles must be alternative fuels. (Reference Missouri Revised Statutes 414.400 and 414.410)
Renewable Fuel Distributor and Vehicle Manufacturer Liability Protection
Renewable fuel refiners, suppliers, terminals, wholesalers, distributors, retailers, and motor vehicle manufacturers and dealers are not liable for property damages related to a customer's purchase of renewable fuel, including blends, if the consumer selected the fuel for use. Motor fuel blended with any amount of renewable fuel will not be considered a defective product provided the fuel compiles with motor fuel quality regulations. (Reference Senate Bill 657, 2016,and Missouri Revised Statutes 414.255)
State Energy Plan
The Missouri Department of Economic Development's Division of Energy developed a comprehensive state energy plan to include information related to alternative fuels and advanced vehicles, as well as electric generation, fuels and resource extraction, energy distribution, energy usage, energy storage, energy-related land use issues, energy prices, energy security, and emergency resource planning. For more information, see the Missouri Energy Plan website. (Reference Executive Orders 15-02, 2015, and 14-06, 2014)
Alternative Fuel Vehicle (AFV) Decal
The $0.17 per gallon motor fuel tax does not apply to passenger vehicles, certain buses, or commercial vehicles that are powered by an alternative fuel. The owners or operators of such vehicles are required to pay an annual alternative fuel decal fee as follows (certain restrictions apply):
Gross Vehicle Weight
Type of Vehicle
18,000 pounds (lbs.) or less
Passenger, School Bus, or Commercial
18,000 lbs.-36,000 lbs.
Farm or Farming Transportation with an 'F' License Plate
18,000 lbs.-36,000 lbs.
Passenger-Carrying and Other Motor Vehicles
36,000 lbs. or more
Farm or Farming Transportation with an 'F' License Plate
36,000 lbs. or more
All Other Motor Vehicles
Owners and operators of passenger motor vehicles, buses, or commercial motor vehicles that are powered by compressed natural gas (CNG) or liquefied natural gas (LNG) may continue to apply for and use the alternative fuel decal in lieu of paying the CNG and LNG tax, as long as the owner/operator has installed a natural gas fueling station used solely to fuel their vehicle. For more information, see the Missouri Department of Revenue Special Fuel Decals page.
Alternative Fuel Promotion
The Missouri Alternative Fuels Commission (Commission) promotes the continued production and use of alternative transportation fuels in Missouri. The Commission submits a report annually to the governor and general assembly and provides recommendations on changes to state law to facilitate the sale and distribution of alternative fuels and alternative fuel vehicles; promotes the development, sale, distribution, and consumption of alternative fuels; promotes the development and use of alternative fuel vehicles and technology that will enhance the use of alternative and renewable transportation fuels; educates consumers about alternative fuels; and develops a long-range plan for the state to reduce consumption of petroleum fuels. For more information, see the Missouri Alternative Fuels Commission page. (Reference Missouri Revised Statutes 414.420)
Natural Gas Tax
Compressed natural gas (CNG) used as a vehicle fuel is taxed on a gasoline gallon equivalent (GGE) basis as follows: $0.05 GGE from January 1, 2016, until December 31, 2019; $0.11 GGE from January 1, 2020, until December 31, 2024; and $0.17 from January 1, 2025 and beyond. Liquefied natural gas (LNG) used as a vehicle fuel is taxed on a diesel gallon equivalent (DGE) basis as follows: $0.05 DGE from January 1, 2016, until December 31, 2019; $0.11 DGE from January 1, 2020, until December 31, 2024; and $0.17 from January 1, 2025 and beyond. In the absence of a standard or agreement, the GGE will be equal to 5.66 pounds (lbs) of natural gas for CNG and the DGE will be equal to 6.06 lbs. for LNG. If natural gas is used for fueling vehicles as well as for another use, such as home heating, the tax applies to the entire amount of natural gas consumed, unless the Missouri Department of Revenue approves a separate meter and accounting system. (Reference HB2141 Bill History, and Missouri Revised Statutes 142.869)
2016 Session - Proposed Legislation
Provides appropriations. Senate 4/6/16 substitute version includes funding for administration and implementation of the alternative fuel infrastructure tax credits. Appears to provide $50,000 for administration and $3.8 million for credits. Reference - HB2007 Bill History, Reference - HB2007 Bill Text Status: sent to House for concurrence 4/7/16. Conference report agreed to on April 21, 2016 - provision appears to change dollar amount for infrastructure to $2.5 million.
Amends the decal tax for alternative fuel vehicles to include coverage of plug in electric hybrid vehicles. PHEVs will pay half the decal rates starting in 2017. Natural gas owners who purchased decals prior to 12/31/2015 will continue to qualify for decal program in Missouri if decals are purchased and vehicles are fueled at private stations owned by the owner of the vehicles and no other vehicles fuel at the location. The bill does not change the NGV related provisions. Reference - HB2423 Bill History, Reference - HB2423 Bill Text Status: passed by Committee on Transportation 4/20/16; to Select Committee on State and Local Governments.
This bill may replace HB 1821. Authorizes tax credits for 2015 - 2017 for qualified alternative fuel vehicles. Amends the tax code to add new alternative fuel vehicle tax credit starting in 2016 and extending it for six years. The credits when combined with credits awarded for fueling infrastructure are capped at $1 million per year for all qualified persons, and for vehicles there is an initial $100,000 cap on the amount of credits an individual can claim. The tax credit values are: $5,000 for 10,000 lbs. or less, $7,500 for 10,000 - 25,999 lbs, and $20,000 for 26,000 lbs. and up. Dedicated and bi-fuel vehicles qualify. Also includes 2,000 lb. weight allowance for alternative fuel vehicles. Reference - HB2694 Bill History, Reference - HB2694 Bill Text Status: to Ways and Means 5/13/16.
Amends the motor fuel tax in section 14.803 to increase current 17 cent tax on motor fuels to 18.5 cents for gasoline, and 20.5 cents for diesel fuel starting on Oct. 1, 2016. Leaves in place current lower tax level for natural gas that increases over time and then reaches 17 cents. Reference - SB623 Bill History, Reference - SB623 Bill Text Status: 3/30/16 perfected - tax now would increase to 22.9 cents after 12/31/16; 5/9/16 amendments increase tax on CNG and LNG as follows - current tax would increase from 5 cent to 10.9 cents, 2020 - 2024 tax would increase from 11 cent to 16.9 cent, and afterwards tax would increase from 17 cent to 22.9 cent. Also increases the decal fees.
Tax credits for AFVs that are worth: $5,000 for vehicles up to 9,999 lbs. GVWR, $7,000 for vehicles 10,000 - 25,999 lbs., and $20,000 for vehicles 26,000 lbs & up. There is a $1 million cap on incentive per year, and limit of $100K per person during certain time periods of the year. Credits available for OEM or conversions and for vehicles placed in service after 7/1/2015 and until 12/31/2017. Reference - HB664 Bill History, Reference - HB664 Bill Text
Repeals portions of HB 2141 enacted last year but does not impact the CNG or LNG provisions relating to taxation or method of sale. Amends the gasoline and diesel fuel taxes so that rates are based on percentage of the wholesale price of those fuels (i.e., 10.5946%) starting Jan. 1, 2016. Reference - HB738 Bill History, Reference - HB738 Bill Text
Authorizes tax credits for qualified alternative fuel vehicles. Amends the tax code to add new alternative fuel vehicle tax credit starting in 2016 and extending it for six years. The credits when combined with credits awarded for fueling infrastructure are capped at $1 million per year for all qualified persons, and for vehicles there is an initial $100,000 cap on the amount of credits an individual can claim. The tax credit values are: $5,000 for 10,000 lbs. or less, $7,500 for 10,000 - 25,999 lbs, and $20,000 for 26,000 lbs. and up. Dedicated and bi-fuel vehicles qualify. Reference - HB1821 Bill History, Reference - HB1821 Bill Text
Includes stepped up increases in tax on gasoline and diesel fuel from 17 cent to 19 cent and then over time up to 23 cent. After that time the tax rates are tied to increased in the CPI. Does not appear to change the tax treatment of CNG and LNG which were modified last year and set to increase over time at lower rates. Reference - SB540 Bill History, Reference - SB540 Bill Text
Amends the motor fuel tax in section 14.803 to increase current 17 cent tax on motor fuels to 18.5 cents for gasoline, and 20.5 cents for diesel fuel starting on Oct. 1, 2016. Leaves in place current lower tax level for natural gas that increases over time and then reaches 17 cents. Reference - SB623 Bill History, Reference - SB623 Bill Text
2014 Session - Proposed Legislation
Makes it clear that alternative fuel infrastructure tax credits expire at the end of 2014 and any credits claimed must be redeemed before January 1, 2017. Very large bill. Tax credits were supposed to expire this year under sunset. Reference - HB1477 Bill History, Reference - HB1477 Bill Text Pending: House Ways And Means Committee
Reauthorizes the alternative fuel tax credit for six years and adds electric vehicles recharging properties to the list of eligible properties. The credits have expired but would not be available for 2015 - 2020.Reference - HB1610 Bill History, Reference - HB1610 Bill Text Action: 2014-03-27 - Second read and referred: Senate Transportation and Infrastructure(S)
Reauthorizes the alternative fuel infrastructure credit for three years 2015, 2016 and 2017 and for equipment installed after August 28, 2014. The credits are worth $1,500 for individuals and no more than 20% or $20,000 for businesses. Tax credits are caped at $1 million per year. Also makes it clear that alternative fuels including CNG and LNG are subject to the weights and measures rules and requirements for meter set out in MO Code 26.413Reference - HB1640 Bill History, Reference - HB1640 Bill Text 4/16/14 substitute version includes alternative fuel language
Reauthorizes the alternative fuel infrastructure credit for three years 2015, 2016 and 2017 and for equipment installed after August 28, 2014. The credits are worth $1,500 for individuals and no more than 20% or $20,000 for businesses. Tax credits are caped at $1 million per year. Reference - HB1648 Bill History, Reference - HB1648 Bill Text Pending: House Administration And Accounts Committee
Companion to SB 970. Modifies measurement standards and tax rates for compressed and liquefied natural gas as a motor fuel. CNG would be taxed and sold in GGE units (5.66 lbs. or 126.67 cu. ft.) with tax rate set at 5 cents until end of 2019, then 11 cents until end of 2024, and 17 cents thereafter. LNG would be sold in DGE units of 6.06 lbs. with the following tax rate: 5 cents until 12/31/2019, 11 cents until 12/31/2024, and 17 cents thereafter. Reference - HB2141 Bill History, Reference - HB2141 Bill TextAmendments 4/9/2014 change phase-in rates for CNG; Senate and House agree to changes 5/16/14; delivered to Governor; Enacted 7/17/14
Amends motor fuel tax for CNG and LNG and like SB 970 and HB 2141 uses 126.67 cu. ft. as gallon equivalent for CNG and uses 6.06 lbs. for LNG as gallon equivalent. Tax rates imposed are as follows: Jan. 1, 2015 - 3 cents, Jan. 1, 2019 - 6 cents, and Jan. 1, 2024 & after 9 cents or if greater 3% of the average cost of natural gas per gasoline or diesel gallon equivalent. The decal program would continue but phase-out in 1/3 increments with the changes in fuel taxes for 2015, 2019, and 2024.Reference - HB2184 Bill History, Reference - HB2184 Bill Text Pending: House Transportation Committee
Amends the motor fuel tax on CNG as follows: 5 cent p/GGE until end of 2019, 10 cents p/GGE until end of 2024, and 15 cents p/GGE thereafter. LNG is taxed at the same rate but per DGE. A GGE of CNG is 5.66 lbs. or 126.67 cu. ft., and a DGE is 6.06 lbs. of LNG. And it states that the method of sale for CNG is GG and method for LNG is DGE. Removes CNG and LNG from decal tax. Reference - HB2239 Bill History, Reference - HB2239 Bill Text Pending: House Transportation Committee
Extends the fueling infrastructure credits which have expired. Credits would be available for tax years 2015 - 2020 and for stations constructed after August 28, 2014. Credit value is lesser of $20,000 or 20% of the cost. Imposes an annual cap of $1 million dollars. Also adds electric vehicle infrastructure to program.Reference - SB574 Bill History, Reference - SB574 Bill Text Pending: Senate Jobs, Economic Development And Local Government Committee
This bill appears to have been amended in May to include the language in HB 1684 relating to alternative fuel infrastructure credits. Credits would be available for stations constructed after Aug. 28, 2014 and for tax years 2015, 2016 and 2017Reference - SB729 Bill History, Reference - SB729 Bill Text Action: 2014-05-30 - Delivered to Governor; Enacted 7/17/14
Modifies measurement standards and tax rates for compressed and liquefied natural gas as a motor fuel. CNG would be taxed and sold in GGE units (5.66 lbs. or 126.67 cu. ft.) with tax rate set at 5 cents until end of 2019, then 10 cents until end of 2024, and 15 cents thereafter. LNG would be sold in DGE units of 6.06 lbs. with the following tax rate: 5 cents until 12/31/2019, 11 cents until 12/31/2024, and 17 cents thereafter.Reference - SB970 Bill History, Reference - SB970 Bill Text Action: 2014-04-17 - SCS Voted Do Pass S Transportation and Infrastructure Committee (6273S.02C)
2013 Session - Proposed Legislation
Increases the current decal fees for alternative fuel vehicles. Current definition covers CNG but does not appear to extend to LNG. The fees are increased as follows: 0 - 18,000 lbs. $100; 18,001 - 36,000 lbs. $285; 36,001 - 47,999 lbs. $1,400; 48,000 & up $1,800.
Increases the temporary decal fee for out of state vehicles from $8 to $12 for each 15 day period. Also provides 50% discount on the first year decals for vehicles assembled in the state. Reference - HB690 Bill History, Reference - HB690 Bill Text Pending: House Ways And Means Committee
Amends the states tax credits for fueling infrastructure to extend them for 2014 - 2016. CNG and LNG fueling infrastructure qualify. Credit previously expired at end of 2011. Credits are worth lesser of $25,000 or 25 percent of the cost of qualified equipment; cost of equipment does not include cost for land or construction. Provides a new tax credit for manufacturers of 25 or more alternative fuel conversions applicable for 2014 - 2016. The tax credit per vehicle is $2,500 or 10 percent of the conversion cost. The total value of the credits is $1 million per year. Exempts fueling station property or equipment with a value of $50,000 or less from the state, county, or local property taxes for such equipment or property. And finally this bill increases the decal fees on alternative fuel vehicles and leaves in place the decals but adds to the reporting requirements for fuel retailers. Reference - HB795 Bill History, Reference - HB795 Bill Text Pending: House Rules Committee
Amends current tax credits provided for alternative fuel infrastructure to extend the now expired incentives so that they are available for 2014 - 2016 and also adds incentive for businesses that produce 25 or more qualified alternative fuel conversions (i.e. natural gas conversions). The tax credits are worth lesser of $20K or 20% of cost for fueling infrastructure, and lesser of 10% of cost or $2,500 for conversions. The maximum amount available for all tax credits per year is $1 million. Reference - SB103 Bill History, Reference - SB103 Bill Text Pending: Senate Jobs, Economic Development And Local Government Committee
Appears to extend the current tax credits for alternative fuel infrastructure. It says these incentives now expire six years after the end fo 2013. Previously said it expired six years after 2008. Reference - HB698 Bill History, Reference - HB791 Bill Text Action: 2013-05-17 - Motion Withdrawn (S) - Motion to adopt CCR withdrawn
Repeals the current motor fuels excise tax and imposes new rate that is the GREATER of 17 cents or 6% of motor fuel before any tax is imposed. Leaves in place current language that allows for decals and indicates that in the case of alternative fuels for which a decal is not purchased the rates shall be adjusted on a power potetential equivalent. Reference - HB1013 Bill History, Reference - HB1013 Bill Text Pending: House Ways And Means Committee [printfriendly]
This state was last examined and updated in July, 2016.