1. Each person, except suppliers, desiring to export motor fuel to a destination outside of this state shall first obtain a distributor‘s license. Such license shall be conditioned upon that person holding an appropriate license to import the motor fuel into the destination state, unless all motor fuel exported is subject to a precollection agreement with a supplier to collect the destination state tax and the destination state does not require a license to import. The tax on the motor fuel imported shall not be considered part of potential liability for calculation of the bond required of a distributor’s license if all of the motor fuel is subject to one or more tax precollection agreements to remit the destination motor fuel tax of this state to the supplier as trustee with respect to the exports.

2. Each person desiring to deliver dyed or undyed motor fuel into this state on behalf of such person, for the account of that person, or for resale to a purchaser in this state, from another state in a fuel transport truck or in a pipeline or barge shipment into storage facilities other than a qualified terminal, shall first make application for and obtain a distributor’s license.

Terms Used In Missouri Laws 142.893

  • Blending: the mixing of one or more petroleum products, with or without another product, regardless of the original character of the product blended, if the product obtained by the blending is capable of use or otherwise sold for use in the generation of power for the propulsion of a motor vehicle, an airplane, or a motorboat. See Missouri Laws 142.800
  • Destination state: the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use. See Missouri Laws 142.800
  • Director: the director of revenue. See Missouri Laws 142.800
  • Distributor: a person who either produces, refines, blends, compounds or manufactures motor fuel, imports motor fuel into a state or exports motor fuel out of a state, or who is engaged in distribution of motor fuel. See Missouri Laws 142.800
  • Export: to obtain motor fuel in this state for sale or other distribution outside of this state. See Missouri Laws 142.800
  • following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
  • Import: to bring motor fuel into this state by any means of conveyance other than in the fuel supply tank of a motor vehicle. See Missouri Laws 142.800
  • Import verification number: the number assigned by the director with respect to a single transport truck delivery into this state from another state upon request for an assigned number by an importer or the transporter carrying motor fuel into this state for the account of an importer. See Missouri Laws 142.800
  • Motor fuel: gasoline, diesel fuel, kerosene and blended fuel. See Missouri Laws 142.800
  • Permissive supplier: an out-of-state supplier that elects, but is not required, to have a supplier's license pursuant to this chapter. See Missouri Laws 142.800
  • Person: natural persons, individuals, partnerships, firms, associations, corporations, estates, trustees, business trusts, syndicates, this state, any county, city, municipality, school district or other political subdivision of the state, federally recognized Indian tribe, or any corporation or combination acting as a unit or any receiver appointed by any state or federal court. See Missouri Laws 142.800
  • Qualified terminal: a terminal which has been assigned a terminal control number ("tcn") by the Internal Revenue Service. 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
  • Supplier: includes a permissive supplier unless specifically provided otherwise. See Missouri Laws 142.800
  • Transport truck: a semitrailer combination rig designed or used to transport motor fuel over the highways. See Missouri Laws 142.800
  • Trustee: A person or institution holding and administering property in trust.

3. A person desiring to import motor fuel to a destination in this state from another state, and who has not entered into an agreement to remit the motor fuel tax of this state to the supplier or permissive supplier as trustee with respect to the imports, shall do the following:

(1) Obtain a distributor’s license;

(2) Obtain an import verification number from the director no sooner than twenty-four hours prior to entering the state for each separate import into this state, but in any event the number shall be obtained prior to entering this state;

(3) Display the handwritten import verification number on the terminal-issued shipping document required in accordance with section 142.929; and

(4) Comply with the payment requirements under section 142.836.

4. Any person blending any motor fuel for sale is required to obtain a license as a distributor.

5. A distributor’s license is a prerequisite to making the election permitted in section 142.848.

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