PURPOSE: This rule clarifies the purchase of special fuel for use in auxiliary equipment pursuant to section 142.404(4),RSMo.
- (1) Licensed interstate special fuel users purchasing special fuel to be used in the operation of auxiliary equipment in Missouri, when powered by the same motor vehicle engine used to propel the vehicle on the highway, are required to pay the tax at the time of purchase and take a deduction on their quarterly interstate special fuel report (DOR-312) for the number of gallons used in the auxiliary equipment, if the vehicle has only one
- (1) fuel receptacle.
(2) Licensed interstate special fuel users purchasing special fuel from licensed special fuel distributors, to be used in the operation of auxiliary equipment in Missouri, when the fuel is placed in a separate tank used only to operate the auxiliary equipment, may purchase the fuel tax-exempt. The auxiliary tank must be attached to the vehicle operating the auxiliary equipment.
- (A) The special fuel interstate user and special fuel distributor must retain a copy of the ticket or invoice substantiating the taxexempt sale. The ticket or invoice must indicate the seller’s name and license number, the purchaser’s name and license number, the vehicle unit number and the number of taxfree gallons purchased, in addition to information as required in 12 CSR 10-7.030(4) and other rules.
- (B) The special fuel distributor shall charge the interstate special fuel user the applicable state and local sales taxes, pursuant to Chapter 144, RSMo, on all gallons of fuel exempt from fuel tax under Chapter 142, RSMo.
- (3) When the auxiliary equipment is powered by the same engine that propels the vehicle, documentation shall be maintained establishing the fuel consumed by the auxiliary equipment. These records may include hourly meter readings, tachygraph or other records of measurement.
- (4) Unlicensed intrastate special fuel users operating vehicles with auxiliary equipment are required to pay the tax at the time of purchase and apply for a refund as provided under section 142.584, RSMo for that portion of the fuel used in auxiliary equipment. AUTHORITY: section 144.621, RSMo 1986. Original rule filed March 22, 1989, effective Sept. 11, 1989.