PURPOSE: The director of revenue has the responsibility of administrating the Missouri Special Fuel Tax Act and in that capacity is required to make reasonable rules as are necessary to carry out the provisions of the Act. This rule sets out what an acceptable source document to verify fleet mileage must contain. (1) Special fuel users shall keep source documents for miles traveled in each state and the total miles traveled in all states. An acceptable source document to verify fleet mileage is some type of individual vehicle mileage record. Individual vehicle mileage records must contain the following basic information:

1. (A) Date (starting and ending);
2. (B) Trip origin and destination;
3. (C) All pick-up and delivery points;
4. (D) Detailed route of travel;
5. (E) Total trip miles;
6. (F) Mileage by state;
7. (G) Vehicle identification number or unit number;
8. (H) Special fuel user’s name;
9. (I) Listing of fuel purchased; and
10. (J) Driver’s signature and name.
11. (2) Computer printouts and monthly reports such as fuel reports are merely recaps and are not acceptable at face value. These must be supported by an individual vehicle mileage report in order to be acceptable documentation of miles traveled.
12. (3) In computing miles traveled in the state the Director of Revenue shall determine mileage based on the Official Highway Map of Missouri.

AUTHORITY: sections 142.521 and 142.621, RSMo 1986. Original rule filed July 24, 1980, effective Dec. 11, 1980.