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Motor carrier fuel/Highway use/Mileage tax - Missouri

RegSenseFleet OperationsEnglishState InfoMissouriBest ResultsFocus AreaHighway use - Mileage taxFleet TaxesTransportation

International Fuel Tax Agreement (IFTA)

IFTA applies to qualified vehicles operating in more than one IFTA jurisdiction. A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and that:

  • Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds; or
  • Has three or more axles regardless of weight; or
  • Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle weight.

All fuel usage of gasoline, special diesel, and gasohol in Missouri must be reported on the quarterly IFTA tax return.

Reporting is not required for propane and/or natural gas in Missouri if proper fuel decals have been obtained. If fuel decals have not been obtained, a fuel tax return must be completed using the $0.17 fuel tax rate.

Intrastate vehicles are not reportable even if the carrier is operating a mixed fleet. The vehicles must, however, display a Missouri base plate.

IFTA fees

IFTA license and decals, no fee

Temporary decal permit

A 30-day temporary decal permit is available for no fee through the state office of Motor Carrier Services, providing the carrier is in good standing and has a valid IFTA license. The temporary decal is vehicle-specific and includes an expiration date. The decal does not need to be displayed but must be carried in the vehicle along with a copy of the current IFTA license.

Fuel use tax

Intrastate vehicles operating within Missouri are not required to obtain a fuel license or file tax returns.

Mileage/highway use taxes

Missouri does not impose highway use taxes.

Tax refunds or credits

All motor carriers registered in Missouri, and filing the quarterly Use Fuel Tax Report, can carry any accrued credit over for one reporting quarter only. If carrier still has a credit the following quarter, a refund of the credit can be applied for right on the report form. No refund made, however, if the amount is less than $10.

Information regarding credits or refunds under IFTA is included in the IFTA Agreement Manual.

IFTA

Missouri will allow full credit for tax paid fuel purchases on the quarterly IFTA return. Any excess of tax paid over tax liability in any member jurisdiction will be credited in full to the licensee’s tax liability in other member jurisdictions or to the licensee’s account ledger as appropriate.

Under IFTA, a licensee will receive full credit or refund for tax-paid fuel used outside the jurisdiction where the fuel was purchased. The base jurisdiction shall allow credits and issue refunds for all of its licensees on behalf of all member jurisdictions. Refunds to licensees will be made only when all tax liability, including audit assessments, have been satisfied to all member jurisdictions. There are no highway use taxes charged in Missouri.

Information regarding credits or refunds under IFTA is included in the IFTA Agreement manual.

PTO/Reefer fuel

Missouri allows for refunds on tax-paid fuel used in reefer or power-take-off equipment. Before submitting refunds, make sure Form 4924, Motor Fuel Tax Refund Application, is on file with the Missouri Department of Revenue. Make claims for fuel refunds on Form 4923, Motor Fuel Refund Claim, within one year of the date of purchase. The claim form must be supported by original invoices, sales slips, or other documentation (if pre-approved by the Department).

['Fleet Taxes']
['Highway use - Mileage tax']
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