PURPOSE: This rule clarifies the auxiliary equipment exemption in section 142.581, RSMo. (1) The applicable sales tax must be paid on all special fuel on which the special fuel tax is credited or refunded. AUTHORITY: sections 144.020 and 144.270, RSMo 1986.* Original rule filed Nov. 1, 1985, effective Feb. 13, 1986. *Original authority: 144.020, RSMo 1939, amended 1941, 1943, 1945, 1947, 1963, 1965, 1972, 1975, 1979, 1982, 1985, 1996, 1998 and 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961.