1. Except as otherwise provided in subdivision (6) of subsection 2 of section 142.815, all motor fuel delivered in this state into a motor vehicle fuel supply tank is presumed to be used or consumed on the highways in this state in producing or generating power for propelling motor vehicles.

2. Subject to proof of exemption pursuant to section 142.815, all motor fuel is presumed to be used or consumed on the highways of this state to propel motor vehicles if the motor fuel is:

Terms Used In Missouri Laws 142.806

  • Bulk transfer: any transfer of motor fuel from one location to another by pipeline tender or marine delivery within the bulk transfer/terminal system. See Missouri Laws 142.800
  • Consumer: the user of the motor fuel. See Missouri Laws 142.800
  • Motor fuel: gasoline, diesel fuel, kerosene and blended fuel. See Missouri Laws 142.800
  • Motor vehicle: any automobile, truck, truck-tractor or any motor bus or self-propelled vehicle not exclusively operated or driven upon fixed rails or tracks. See Missouri Laws 142.800
  • Propel: the operation of a motor vehicle, whether it is in motion or at rest. See Missouri Laws 142.800
  • State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
  • Terminal: a bulk storage and distribution facility which includes:

    (a) For the purposes of motor fuel, is a qualified terminal. See Missouri Laws 142.800

(1) Removed from a terminal in this state; or

(2) Imported into this state other than by a bulk transfer within the bulk transfer/terminal system; or

(3) Delivered into a consumer‘s bulk storage tank from which motor vehicles can be fueled.

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