Bill > HB2515

This bill establishes a motor fuel tax exemption for government-owned vehicles that are primarily used for public service purposes. The legislation defines "government-owned vehicles" as motor vehicles owned or leased by state or local governmental entities, including firetrucks, ambulances, police cars, snowplows, and emergency utility or maintenance vehicles. To qualify for the tax exemption, the vehicle must be used at least 75% of the time directly performing essential governmental functions or public service purposes. The Missouri Department of Revenue is authorized to create and implement regulations for administering this tax exemption, with the rules subject to review under existing state administrative procedure guidelines. The bill would take effect after August 28, 2026, and ensures that if any part of the rule-making authority is found unconstitutional, the entire grant of rulemaking authority and any proposed rules would become invalid. This legislation aims to provide financial relief to governmental entities by reducing their fuel tax burden when vehicles are substantially used for public service.

https://house.mo.gov/Bill.aspx?bill=HB2515&year=2026&code=R