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HB2515 • 2026

Establishes a motor fuel tax exemption for certain government-owned vehicles when used for public service purposes

Establishes a motor fuel tax exemption for certain government-owned vehicles when used for public service purposes

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Byrnes, Tricia (063)
Last action
2026-04-08
Official status
04/08/2026 - Referred: Special Committee on Tax Reform(H)
Effective date
2026-08-28

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Establishes a motor fuel tax exemption for certain government-owned vehicles when used for public service purposes

Establishes a motor fuel tax exemption for certain government-owned vehicles when used for public service purposes

What This Bill Does

  • Establishes a motor fuel tax exemption for certain government-owned vehicles when used for public service purposes

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-04-08 Missouri House of Representatives and Missouri Senate

    Referred: Special Committee on Tax Reform(H)

  2. 2026-01-08 Missouri House of Representatives and Missouri Senate

    Read Second Time (H)

  3. 2026-01-07 Missouri House of Representatives and Missouri Senate

    Read First Time (H)

  4. 2025-12-18 Missouri House of Representatives and Missouri Senate

    Prefiled (H)

Official Summary Text

Establishes a motor fuel tax exemption for certain government-owned vehicles when used for public service purposes

Current Bill Text

Read the full stored bill text
SECOND REGULAR SESSION
HOUSE BILL NO. 2515
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE BYRNES.
5999H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapter 142, RSMo, by adding thereto one new section relating to the state motor
fuel tax.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 142, RSMo, is amended by adding thereto one new section, to be
2 known as section 142.819, to read as follows:
142.819. 1. As used in this section, the following terms mean:
2 (1) "Government-owned vehicles", motor vehicles owned and operated, or
3 leased and operated, by any state or local governmental entity , municipality , or any
4 other political subdivision of this state including, but not limited to, fir etrucks, fir e
5 engines, ambulances, police cars, snowplows, emergency utility or maintenance vehicles,
6 and any other similar vehicles;
7 (2) "Primarily used for public service", the political subdivision shall use at least
8 seventy-five per cent of the mileage logged on a government-owned vehicle dir ectly in the
9 performance of essential governmental functions, government purposes, or other public
10 service purposes.
11 2. Motor fuel sold and used as fuel to operate government-owned vehicles that
12 ar e primarily used for public service purposes shall be exempt fr om the fuel tax imposed
13 by this chapter .
14 3. The department may pr omulgate all necessary rules and r egulations for the
15 administration of this section. Any rule or portion of a rule, as that term is defined in
16 section 536.010, that is crea ted under the authority delegated in this section shall
17 become effective only if it complies with and is subject to all of the provi sions of chapter
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
18 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable
19 and if any of the powers vested with the general assembly pursuant to chapter 536 to
20 r eview , to delay the effective date, or to disappr ove and annul a rule are subsequently
21 held unconstitutional, then the grant of rulemaking authority and any rule pr oposed or
22 adopted after August 28, 2026, shall be invalid and void.
✔
HB 2515 2