Who collects and pays the Missouri fuel tax?
Missouri receives fuel tax from licensed suppliers on a monthly basis. The suppliers report and pay tax on the number of gallons of fuel removed from a Missouri terminal. Out-of-state suppliers may also collect and pay tax to Missouri on fuel removed from the out-of-state terminal with a Missouri destination. The tax is passed on to the ultimate consumer who purchases the fuel at the retail level. Importers of motor fuel, for which a licensed supplier/permissive supplier did not precollect the fuel tax, are responsible for remitting the fuel tax to the state.
