PURPOSE: This rule clarifies the type(s) of vehicles required to obtain a liquidified petroleum or natural gas decal, pursuant to section 142.366, RSMo.
- (1) Interstate users of liquified petroleum gas
(LPG) or natural gas whose vehicles are not based (titled) in Missouri are not required to purchase the LPG or natural gas decals.
- (A) The out-of-state interstate user of special fuels is required to be licensed as an interstate user of special fuels, file a quarterly usage report (DOR-312) and quarterly pay the tax on all purchases of LPG or natural gas used.
- (B) A non-Missouri-based user, in lieu of obtaining the interstate special user license, may purchase a special fuel trip permit authorizing a single trip through the state. The permit is valid for seventy-two (72) hours.
- (2) It is unlawful to sell at retail in Missouri LPG or natural gas which is placed in the fuel receptacle of a motor vehicle with a licensed gross vehicle weight (GVW) of twenty-six thousand pounds (26,000 lbs.) or more, unless the purchaser has an LPG decal on the vehicle or possesses an interstate special user license or a special fuel trip permit. LPG or natural gas may be placed in a motor vehicle which does not contain a decal if the fuel is placed in a separate tank and is used to fuel the auxiliary equipment.
- (3) It is unlawful to sell at retail in Missouri LPG or natural gas which is placed in the fuel receptacle of a passenger vehicle or other motor vehicle with a gross weight of less than twenty-six thousand pounds (26,000 lbs.) GVW licensed in Missouri unless the purchaser has an LPG decal on the vehicle. Passenger vehicles and other motor vehicles less than twenty-six thousand pounds (26,000 lbs.) GVW licensed in another state or country may purchase LPG or natural gas at retail without displaying an LPG decal.
- (4) School buses, as defined in section 301.010(38), RSMo, owned by either the school district or by private carrier and powered by LPG or natural gas, are subject to the decal fee provided under section 142.366, RSMo. However, the owners or operators of those school buses shall purchase an annual decal for a fee of seventy-five dollars ($75).
AUTHORITY: sections 142.366, RSMo Supp. 1989 and 142.621, RSMo 1986. Original rule