Bulk fuel requirements - Missouri

Motor carriers registered in Missouri with an interstate special fuel license, and having their own bulk fuel storage within the state, are not required to have a bulk fuel license and file reports separately from the regular quarterly fuel use tax return. All special fuel purchased in Missouri for bulk tanks is purchased tax-paid, therefore all fuel used from the tanks by commercial motor vehicles can be shown as fuel purchased on carrier’s use fuel tax return, and credit taken for such. All bulk fuel storage records must be maintained by special fuel users for a period of at least 3 years.

In the case of withdrawals from licensee-owned tax paid bulk storage, credit may be obtained if the following detailed records are maintained; 1) date of withdrawal, 2) number of gallons withdrawn, 3) fuel type, 4) unit number, and 5) purchase and inventory records to substantiate that tax was paid on all bulk purchases. If a carrier has tax paid bulk fuel or retail fuel that is used for non-highway use, they will need to file a Motor Fuel Refund Claim Form 4923. The refund form is available at the local county clerk’s office or by contacting the Miscellaneous Taxes office.

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