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EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE BILL NO. 1685
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR MCCREERY .
7294S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 144.805, RSMo, and to enact in lieu thereof one new section relating to a sales
tax exemption for certain aviation jet fuel.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 144.805, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 144.805, 2
to read as follows:3
144.805. 1. In addition to the exemptions granted 1
pursuant to the provisions of section 144.030, there shall 2
also be specifically exempted from the provisions of 3
sections 144.010 to 144.525, sections 144.600 to 144.746, 4
and section 238.235, and the provisions of any local sales 5
tax law, as defined in section 32.085, and from the 6
computation of the tax levied, assessed or payable pursuant 7
to sections 144.010 to 144.525, sections 144.600 to 144.746, 8
and section 238.235, and the provisions of any local sales 9
tax law, as defined in section 32.085, all sales of aviation 10
jet fuel in a given calendar year to common carriers engaged 11
in the interstate air transportation of passengers and 12
cargo, and the storage, use and consumption of such aviation 13
jet fuel by such common carriers, if such common carrier has 14
first paid to the state of Missouri, in accordance with the 15
provisions of this chapter, state sales and use taxes 16
pursuant to the foregoing provisions and applicable to the 17
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purchase, storage, use or consumption of such aviation jet 18
fuel in a maximum and aggregate amount of one million five 19
hundred thousand dollars of state sales and use taxes in 20
such calendar year. 21
2. To qualify for the exemption prescribed in 22
subsection 1 of this section, the common carrier shall 23
furnish to the seller a certificate in writing to the effect 24
that an exemption pursuant to this section is applicable to 25
the aviation jet fuel so purchased, stored, used and 26
consumed. The director of revenue shall permit any such 27
common carrier to enter into a direct-pay agreement with the 28
department of revenue, pursuant to which such common carrier 29
may pay directly to the department of revenue any applicable 30
sales and use taxes on such aviation jet fuel up to the 31
maximum aggregate amount of one million five hundred 32
thousand dollars in each calendar year. The director of 33
revenue shall adopt appropriate rules and regulations to 34
implement the provisions of this section, and to permit 35
appropriate claims for refunds of any excess sales and use 36
taxes collected in calendar year 1993 or any subsequent year 37
with respect to any such common carrier and aviation jet 38
fuel. 39
3. The provisions of this section shall apply to all 40
purchases and deliveries of aviation jet fuel from and after 41
May 10, 1993. 42
4. All sales and use tax revenues upon aviation jet 43
fuel received pursuant to this chapter, less the amounts 44
specifically designated pursuant to the constitution or 45
pursuant to section 144.701 for other purposes, shall be 46
deposited to the credit of the aviation trust fund 47
established pursuant to section 155.090; provided however, 48
the amount of such state sales and use tax revenues 49
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deposited to the credit of such aviation trust fund shall 50
not exceed ten million dollars in each calendar year. 51
5. The provisions of this section and section 144.807 52
shall expire on December 31, [2033] 2043. 53
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