Missouri: Fuel Excise Taxes
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 tobacco products.
Missouri Gasoline Tax
Excise: | $0.17 / gallon |
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Addl. Tax: | $0.00 / gallon† |
Total Tax: | $0.17 / gallon |
Missouri Diesel Tax
Excise: | $0.17 / gallon |
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Addl. Tax: | $0.00 / gallon† |
Total Tax: | $0.17 / gallon |
Missouri Gasohol Tax
Excise: | $0.17 / gallon |
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Addl. Tax: | $0.00 / gallon† |
Total Tax: | $0.17 / gallon |
† Additional Applicable Taxes: Inspection & load fees
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 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 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.
View Fuel Tax ReportsDistributor
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 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 |
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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 † |
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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