Missouri Fuel Sales Taxes 2017 Missouri: Fuel Excise Taxes

Missouri:

Missouri Cigarette and Fuel Excise Taxes

In addition to (or instead of) traditional sales taxes, gasoline and other Fuel products are subject to excise taxes on both the Missouri and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and motor fuels like gasoline.

Missouri Gasoline Tax

Excise: $0.17 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.17 / gallon

Missouri Diesel Tax

Excise: $0.17 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.17 / gallon

Missouri Gasohol Tax

Excise: $0.17 / gallon
Addl. Tax: $0.00 / gallon
Total Tax: $0.17 / gallon

† Additional Applicable Taxes: Inspection & load fees


Missouri Fuel Sales Taxes 2017 Other Missouri Fuel Excise Tax Rates

The primary excise taxes on fuel in Missouri are on gasoline, though most states also tax other types of fuel.


Missouri Aviation Fuel sales tax rate

Missouri Aviation Fuel Tax

In Missouri, Aviation Fuel is subject to a state excise tax of $.09 cents per gallon; $.0005 cents per gallon agriculture inspection fee; $.0025 cents per gallon underground storage fee

Point of Taxation: Terminal Rack or upon import


Missouri Jet Fuel sales tax rate

Missouri Jet Fuel Tax

In Missouri, Jet Fuel is subject to a state excise tax of No fuel tax - $.0005 cents per gallon agriculture inspection fee; $.0025 cents per gallon underground storage fee

Point of Taxation: Terminal Rack or upon import - subject to fees only


Payment of Missouri Fuel Excise Taxes

Payments of fuel excise taxes are made by fuel vendors, not by end consumers, though the taxes will be passed on in the fuel's retail price. Motor, Petroleum and aviation fuel tax is due on the last day of each month for the previous month.

Missouri Fuel Tax Reports

Fuel producers and vendors in Missouri have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Missouri government. Click the button below to view details on four MO fuel tax reports.

Distributor

Report Due: Last day of each month for purchases made in preceding Month.

Report Penalties: $100 for the first offense and increasing by that amount for each additional occurrence

Payment Due: Last day of each month for purchases made in preceding month (This applies to payments made to suppliers by eligible purchasers and for any amount made directly to the State)

ReportPenalties: $100 for the first offense and increasing by that amount for each additional occurrence

PaymentPenalties: Loss of allowance, 5% per month for each month or part of a month for which the amount remains unpaid up to a maximum of 25% and interest (penalty applies even if the payment is timely but the report is late)


Supplier/Permissive Supplier

Report Due: The second day of each month for gallons removed during the second preceding month

Report Penalties: $100 for the first offense and increasing by that amount for each additional occurrence

Payment Due: The second day of each month for gallons removed during the second preceding month

ReportPenalties: $100 for the first offense and increasing by that amount for each additional occurrence

PaymentPenalties: Loss of allowance, 5% per month for each month or part of a month for which the amount remains unpaid up to a maximum of 25% and interest (penalty applies even if the payment is timely but the report is late)


Terminal Operator

Report Due: Last day of each month for all transactions made in preceding month.

Report Penalties: $100 for the first offense and increasing by that amount for each additional occurrence

ReportPenalties: $100 for the first offense and increasing by that amount for each additional occurrence


Transporter

Report Due: Last day of each month for deliveries made in preceding month.

Report Penalties: $100 for the first offense and increasing by that amount for each additional occurrence

ReportPenalties: $100 for the first offense and increasing by that amount for each additional occurrence




Federal Fuel Sales Taxes 2017 Federal Fuel Excise Taxes

The price of all motor fuel sold in Missouri also includes Federal motor fuel excise taxes, which are collected from the manufacturer by the IRS and are used to support the Federal Highway Administration. Federal excise tax rates on various motor fuel products are as follows:

Gasoline $0.18.4 per gallon
Diesel and Kerosene $0.242 per gallon
Liquefied Petroleum Gas $0.183 per gallon
Liquefied Natural Gas (LNG) $0.243 per gallon
Compressed Natural Gas (CNG) $0.184 per gallon
Components of gasoline price Components of diesel price

Included in the Gasoline, Diesel/Kerosene, and Compressed Natural Gas rates is a 0.1 ยข per gallon charge for the Leaking Underground Storage Tank Trust Fund (LUST).

† These tax rates are based on energy content relative to gasoline.

What percentage of the cost of gas in Missouri comes from taxes and gas station profit?

The diagram above shows how the prices of an average gallon of gasoline and diesel fuel are broken down among various components, including the cost of the crude oil, refining, distribution / marketing, and taxes. In most areas, state and federal excise taxes amount to about 13% of the cost of a gallon of gas. Gas stations generally only profit a few cents per gallon.




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Source: http://www.salestaxhandbook.com/missouri/gasoline-fuel