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.

Click here to download the state profile sheet.

Missouri Motor Fuel Taxation Website

CNG -5.0 ¢ / GGE (5.66Lbs or apply for anAnnual Decal **

LNG -5.0 ¢ / GGE (6.06Lbs or apply for anAnnual Decal **

Gasoline - 17.30 ¢ / Gallon

Diesel - 17.30 ¢ / Gallon

**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.

[printfriendly]

2016 Session - Proposed Legislation

HB-2007

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.

HB-2423

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.

HB-2694

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.

SB-623

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.

2015 Session - Proposed Legislation

HB-132

Provides tax exemption for motor fuels used in watercraft. Definition for watercraft is quite broad and includes boats or vessels capable of providing transport on waters. Reference - HB132 Bill History, Reference - HB132 Bill Text

HB-205

Amends state procurement programs including operation of motor vehicle fleets to increase efficiency and drive down fuel consumption through various practices. Reference - HB205 Bill History, Reference - HB205 Bill Text

HB-664

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

HB-699

Expands current state fleet alternative fuel vehicle purchase requirements to include vehicles with GVWR above 8,500 lbs. Phase in starts in July 1, 2016 at 10 percent and grows to 30 percent level starting Jul 1, 2019. Reference - HB699 Bill History, Reference - HB699 Bill Text

HB-738

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

HB-882

Substitute version 4/23/15 includes the tax credits for AFVs included in HB 664 and HB 854. Also includes 2,000 lb. weight exemption for alternative fuel vehicles. Reference - HB882 Bill History, Reference - HB882 Bill Text

HB-1168

Increases the excise tax on motor fuels from 17 cents to 19 cents. Leaves in place the GGE and DGE language enacted last year as well as the phase-in schedule for taxing CNG and LNG. Reference - HB1168 Bill History, Reference - HB1168 Bill Text

HB-1360

Imposes additional 2% tax on gasoline and diesel fuel. Does not appear to extend to alternative fuels. Reference - HB1360 Bill History, Reference - HB1360 Bill Text

HB-1381

Amends the motor fuel tax in section 14.803 to raise the tax to 19 cents from 17 cents; leaves in place current lower tax level for natural gas that increases over time and then reaches 17 cents. Reference - HB1381 Bill History, Reference - HB1381 Bill Text

HB-1821

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

SB-540

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

SB-623

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

HB-1477

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

HB-1610

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)

HB-1640

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

HB-1648

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

HB-2141

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

HB-2184

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

HB-2239

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

SB-574

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

SB-729

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

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 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

HB-690

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

HB-795

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

SB-103

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

HB-698

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

HB-1013

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]