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SECOND REGULAR SESSION
HOUSE COMMITTEE SUBSTITUTE FOR
HOUSE BILL NO. 3392
103RD GENERAL ASSEMBL Y
7295H.02C JOSEPH ENGLER, Chief Clerk
AN ACT
T o repeal section 144.063, RSMo, and to enact in lieu thereof one new section relating to the
purchase of dyed diesel fuel for agricultural purposes.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 144.063, RSMo, is repealed and one new section enacted in lieu
2 thereof, to be known as section 144.063, to read as follows:
144.063. 1. In addition to the exemptions granted under this chapter , there shall also
2 be specifically exempted from state and local sales and use taxes defined, levied, or calculated
3 under section 32.085, sections 144.010 to 144.525, sections 144.600 to 144.761, or section
4 238.235, all sales of fencing materials used for agricultural purposes, and the purchase of
5 motor fuel, as defined in section 142.800, therefor which is used for agricultural purposes.
6 2. No ret ailer or distributor shall be financially liable for a consumer's on-ro ad
7 use of dyed diesel fuel unless the ret ailer or distributor is found criminally negligent. No
8 r etailer shall be requ ired to maintain a physical exemption certificate for sales of dyed
9 diesel fuel, pro vided the fuel is clearly labeled "DYED DIESEL FUEL, NONT AXABLE
10 USE ONL Y , PENAL TY FOR T AXABLE USE.".
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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.