WeVote
Log In

Bill

Bill

HB 3392

Exempts purchasers of certain dyed diesel fuel from the requirement to file a Form 149 Sales/Use Tax Exemption Certificate

2026 Regular Session Introduced by Willard Haley

Missouri bill removes Form 149 filing requirement for dyed diesel purchasers, reducing regulatory burden for agriculture and construction industries while potentially decreasing fuel-use oversight.

Referred: Rules - Legislative(H)
#agriculture #motorfuel #taxationandrevenue-salesanduse
0
WeVote Research Nonpartisan
Bill Summary · HB 3392

Legislative bill overview

HB 3392 would exempt certain purchasers of dyed diesel fuel from Missouri's requirement to file a Form 149 Sales/Use Tax Exemption Certificate. Dyed diesel (also called off-road diesel) is taxed at a lower federal rate than clear diesel because it's restricted to non-highway uses like farming and construction. The bill simplifies the administrative burden for qualifying buyers by eliminating a paperwork requirement.

Why is this important

This affects agricultural, construction, and industrial businesses that use dyed diesel fuel and currently must complete tax paperwork to claim their exemption. Reducing administrative requirements can lower compliance costs and processing delays for these industries, though the actual tax benefit itself remains unchanged. The practical impact depends on how frequently affected businesses purchase dyed diesel and how burdensome the current filing requirement is deemed.

Potential points of contention

  • Revenue tracking concerns: Eliminating the Form 149 requirement could reduce state visibility into dyed diesel purchases, making it harder to audit compliance and detect fuel tax evasion or misuse of dyed fuel (which is illegal for highway use)
  • Equity questions: The bill benefits businesses that can self-certify compliance without oversight, while other industries still face standard tax documentation requirements
  • Definition ambiguity: The bill's language specifying "certain purchasers" is vague—it's unclear which categories of buyers qualify, potentially creating inconsistent enforcement

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.