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Missouri bill seeks to exempt marinas from fuel tax

A Missouri bill that would exclude marinas from a state fuel tax is awaiting action on the floor of the state House of Representatives.

House Bill 132, sponsored by Republican state Rep. Rick Brattin, “authorizes an exemption for motor fuel used exclusively for watercraft in this state from the motor fuel tax and any state or local sales and use taxes.”

Under existing Missouri law, taxpayers must pay the motor fuel tax when they purchase fuel at a marina and they can request a refund from the state Department of Revenue within a year of the purchase, according to the National Marine Manufacturers Association. Current law also allows boaters who purchase fuel for their boat anywhere other than a marina to file a claim for a tax refund.

“This process is burdensome and it requires customers to maintain receipts of purchases,” the NMMA said.

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