Missouri Motor Fuel | Agvance Help Center

Missouri is a uniformity state. They also require EDI (Electronic Data Interchange). The paper documents created out of Agvance are only used to prove out the EDI file.

FTA Uniformity specifies a Distributor’s Fuel Tax Report which serves as a summary of Motor Fuel Receipts and Disbursements and is used to calculate Motor Fuel Tax that is due. This report must be substantiated with a series of Schedules of Receipts and Disbursements. The paper reports and Schedules produced by Agvance will be for informational purposes only. Only the related EDI report will be filed with the state.

General information regarding Motor Fuel can be found here.

Assumptions

Products will need to be set up as Motor Fuel Products before the Motor Fuel Tax screens described will be available.
Reconciliation can only happen within the current fiscal year. Linking to a prior year to reconcile is not available.
When setting up the Schedules, the state abbreviation must precede the Schedule number (i.e., Missouri Schedule 5A needs to be set up as MO5A).

Definitions

Missouri Motor Fuel Schedules

Missouri Schedules of Receipt and Schedules of Disbursement must be set up in the Schedule List on the General Info screen in the Motor Fuel Module.

Note: Because the same load of fuel may need to be reported to more than one state, multiple Schedules may need to be listed together as one Schedule in the Schedule List (e.g. MO1E KS3). Missouri Schedules will include an MO prefix.

Uniformity Schedules of Receipts – Used to Report Purchases

MO1 – Gallons received in Missouri tax and/or fees paid
MO1B – Gallons received for export, destination state tax paid
MO1C – Gallons received, tax and/or fees paid with an import payment voucher
MO1E – Gallons imported form another state, Missouri tax, and /or fees paid
MO2A – Gallons received, tax and/or fees unpaid – provide explanation below (e.g., tank wagon imports and/or untaxed alcohol or Bio-Diesel)
MO2B – Gallons received, tax unpaid blend stock
MO2G – Gallons received, tax-exempt undyed kerosene for sale through barricaded pumps

Uniformity Schedules of Disbursements – Used to Report Sales

MO5 – Gallons delivered, tax collected
MO5W – Gallons of tax-exempt product blended tax & fees unpaid (Effective Jan. 2005 report period).
MO7A – Gallons exported to state of _______________ (Destination state tax paid) (Two copies manually printed)
MO7B – Gallons exported to state of _______________ (Missouri tax paid) (Two copies manually printed)
MO10A – Gallons of tax-exempt product blended fees unpaid (Effective Jan. 2005 report period)
MO10G – Gallons of other authorized tax-exempt sales (alcohol only)
MO10J – Gallons of undyed kerosene delivered to filling stations (barricaded pumps only)
MO10K – Gallons delivered to airlines
MO10R – Gallons delivered, for use as bunker fuel in vessels
MO10Y – Gallons delivered, tax-exempt to railroads

Missouri Motor Fuel Types

Because Missouri is a Uniformity State, the Uniformity Fuel Codes will be used for Missouri Motor Fuel. The Product Type field will be used in Missouri for totaling on the Monthly Tax Return.

Since the program must have the ability to report to Uniformity States, the Product Codes that are used will be the Uniformity Fuel Codes listed below:

Gasoline (Products Used on Gasoline Schedules)

Gasoline – 065
Blending Components – 122
Alcohol – 123
Gasohol – 124
Aviation Gasoline – 125

Special Fuel (Fuel Used on Special Fuel Schedules)

Dyed Kerosene – 072
Jet Fuel – 130
Clear Kerosene – 142
Clear Diesel Fuel – 160
Dyed Diesel Fuel – 228
Bio-Diesel (Undyed B100) – 284
Soy Oil – 285

Modes of Transportation

The following modes of transportation are used by Uniformity

J – Truck
R – Rail
B – Barge
PL – Pipeline
BA – Book Adjustment
S – Ship
ST – Stationary Transfer
GS – Gas Station
CE – Summary

Missouri Setup

Setup Uniformity State Defaults

The General Setup for Missouri window is found at Motor Fuel / Setup / Setup Uniformity State Defaults.

The Missouri Reports screen is found at Motor Fuel / Reports / Missouri.

Company License Setup

Select Company Licenses to enter the License Number, Suffix, MITS number, select the Type of tax ID, and enter the Tax ID: FEIN/SSN.

Tax Rates Setup

Select Tax Rates Setup to set up tax and allowance rates used on the Monthly Return.

Gasoline Tax Rate – Used on Form 4757 (Tax Calculation)
100% Ethyl Alcohol Tax Rate – Used on Form 4757 (Tax Calculation)
Gasohol Tax Rate – Used on Form 4757 (Tax Calculation)
Aviation Gasoline Tax Rate – Used on Form 4757 (Tax Calculation)
Clear Diesel & Clear Kerosene Tax Rate – Used on Form 4757 (Tax Calculation)
Dyed Diesel & Kerosene Tax Rate – Used on Form 4757 (Tax Calculation)
Gasoline Less Allowance – Used on Form 4757 (Column A, Row 7)
100% Ethyl Alcohol Less Allowance – Used on Form 4757 (Column B, Row 7)
Gasohol Less Allowance – Used on Form 4757 (Column C, Row 7)
Aviation Gasoline Less Allowance – Used on Form 4757 (Column D, Row 7)
Clear Diesel & Clear Kerosene Less Allowance – Used on Form 4757 (Column E, Row 7)
Dyed Diesel & Kerosene Less Allowance – Used on Form 4757 (Column F, Row 7)
Jet Fuel Less Allowance – Used on Form 4757 (Column G, Row 7)
Tax exempt-US govt (Gasoline) – Used on Worksheet, Line 8
Tax exempt-US govt (100% Ethyl Alcohol) – Used on Worksheet, Line 8
Tax exempt-US govt (Gasohol) – Used on Worksheet – Line 8
Tax exempt-US govt (Aviation Gasoline) – Used on Worksheet – Line 8
Tax exempt-US govt (Clear Diesel/Kerosene) – Used on Worksheet – Line 8
Tax/Fees paid (Gasoline) – Used on Worksheet, Line 10
Tax/Fees paid (100% Ethyl Alcohol) – Used on Worksheet, Line 10
Tax/Fees paid (Gasohol) – Used on Worksheet, Line 10
Tax/Fees paid (Aviation Gasoline) – Used on Worksheet, Line 10
Tax/Fees paid (Clear Diesel/Kerosene) – Used on Worksheet, Line 10
Tax/Fees paid (Dyed Diesel/Kerosene) – Used on Worksheet, Line 10
Tax/Fees paid (Jet Fuel) – Used on Worksheet, Line 10
Dyed Fuel sold-taxable purposes(Dyed Diesel/Kerosene) – Used on Worksheet, Line 11
Inspection Fee Rate – Used on Form 4757 (Line 16)
Transport load fee Gallons – Used on Form 4757 (Line 22)
Transport load fee rate – Used on Form 4757 (Line 22)
Penalty Rate – Used on Form 4757 (Line 30)
Interest Rate – Used on Form 4757 (Line 31)

Customer Licenses

Choose Customer Licenses to open the Customer Licenses Setup window. Double-click the Customer Name header to select a Customer, then enter the Customer License number.

EDI Setup

The EDI Setup area gives the ability to establish information about the business that will be transferred along with the tax reports that are filed using EDI.

Motor Fuel Reporting

Motor Vehicle Fuel Tax Report

The Motor Vehicle Fuel Tax report is used to report a monthly summary of all taxable and nontaxable purchases and sales of gasoline and gasohol. The totals from the Uniformity Schedules of Receipts and Disbursements and several amounts specified are reported on this return.

This return is divided into five sections. Sections 1, 2, and 3 are on the first page of the form and have one column. Sections 4 and 5 have five columns and are on page two.

There are some amounts that will need to be specified when running the Motor Vehicle Fuel Tax report. These include the following:

Gallons Sold/Used from Tax Paid Inventory – Used on Motor Vehicle Fuel Tax report, Line 9
Late Filing Checkbox – Used on Motor Vehicle Fuel Tax report, Line 25
Penalty Rate – Used on Motor Vehicle Fuel Tax report Line 25
Note: This is disabled if Late Filing checkbox is not checked.
Minimum Penalty – Used on Motor Vehicle Fuel Tax report Line 25
Note: This is disabled if Late Filing checkbox is not checked.
Interest for late filing – Used on Motor Vehicle Fuel Tax report Line 26
Credit due from previous month – Used on Motor Vehicle Fuel Tax report Line 28
Inventory Adjustments (Blends) – Three fields used on Motor Vehicle Fuel Tax report Line 38
- Gasoline – Gasoline used to make gasohol
- Gasohol – Gasohol produced
- Alcohol/Ethanol – Alcohol/Ethanol used to make gasohol
Documented casualty – Used on Motor Vehicle Fuel Tax report Line 38

Receipts, Disbursements, Inventories (Section 1)

The quantities reported in this section are calculated in Section 4.

Line 1 (Beginning Inventory) – From Line 30
Line 2 (Total Gallons Received) – From Line 31
Line 3 (Total Gallons Available) – Line 1 + Line 2
Line 4 (Total Gallons Disbursed) – From Line 33
Line 5 (Closing Book Inventory Before Adjustment) – Line 3 - Line 4
Line 6 (Inventory Gains) – From Line 36
Line 7 (Inventory Losses) – From Line 37
Line 8 (Closing Book Inventory After Adjustment) – Line 5 + Line 6 - Line 7

Disbursements (Section 2)

Line 9 (Gallons Sold/Used from Tax Paid Inventory) – From popup screen
Line 10 (Gallons Sold Tax Free) – Total from Schedule 6
Line 11 (Gallons Exported) – Total from Schedule 7
Line 12 (Gallons Sold to US Government) – Total from Schedule 8
Line 13 (Gallons Sold to Retailer for Resale) – Total from Schedule 5
Line 14 (Shrinkage Allowance on Sales to Retailer) – Shrinkage Allowance from Tax Rate Setup * Line 13
Line 15 (Total Nontaxable Gallons) – Line 9 + Line 10 + Line 11 + Line 12 + Line 14
Line 16 (Gallons Gasoline Sold/Used) – Sum of all sales for all Products with Product Code 065
Line 17 (Gallons Gasohol/Alcohol/Ethanol Sold/Used) – Sum of all sales for all Products with Product Codes 124, 123, or 241
Line 18 (Total Taxable Gallons) – Line 16 + Line 17

Tax Computation (Section 3)

Line 19 (Tax on Gasoline) – Line 16 * Gasoline Tax Rate from Tax Rate screen
Line 20 (Tax on Gasohol/Alcohol/Ethanol) – Line 17 * Gasohol Tax Rate from Tax Rate screen
Line 21 (Total Tax) – Line 19 + Line 20
Line 22 (Collection Allowance) – Line 21 * Collection Allowance from Tax Rate screen
Line 23 (Tax Due on Losses) – From Line 42
Line 24 (Balance Due) – Line 21 - Line 22 + Line 24
Line 25 (Penalty for Late Filing) – Line 24 * Penalty Rate if Late Filing is checked on popup screen
Line 26 (Interest for Late Filing) – From popup screen
Line 27 (Consolidated Lab Inspection Fee) – (Line 12 + Line 18) * Consolidated Lab Inspection Rate from Tax Rate screen
Line 28 (Credit Due from Previous Month) – From popup screen
Line 29 (Total Due) – Line 24 + Line 25 +Line 26 + Line 27 - Line 28

Calculation of Receipts, Disbursements, Inventories (Section 4)

Note: Sections 4 and 5 have five columns as follows:

Column A is used to report Gasoline.
Column B is used to report Gasohol.
Column C is used to report unblended alcohol/ethanol.
Column D is used to report other.
Column E is used to total columns A through D.

Line 30 – Prior month Balance
- If reporting on the first fiscal month, use the sum of the beginning-of-year quantities
- If reporting on any other fiscal month, use the sum of month-end quantities for the previous month
Line 31 (Purchases) – Totals from Schedules 1, 2, & 3
Line 32 (Inventory Adjustment for Product Transfers) – From popup screen
Line 33 (Sold and Used) – Sum of all sales for all of the Products with the related Product Codes
Line 34 (Ending book inventory) – Line 30 + Line 31 + Line 32 - Line 33
Line 35 – Actual Physical Inventory
- If reporting on the current fiscal month, use the sum of on-hand quantities.
- If reporting on a past fiscal month, use the sum of month-end quantities.

Reconciling from Book to Physical Inventory (Section 5)

Line 36 (Gain) – If Line 35 > Line 34, then Line 35 - Line 34 and do not complete Line 37 through Line 42
- If Line 35 < Line 34, then skip this Line.
Line 37 (Loss) – If Line 35 < Line 34, then Line 35 - Line 34.
Line 38 (Documented Casualty) – From popup screen
Line 39 (Balance of Loss) – Line 37 - Line 38
Line 40a (Gallons Purchased Between Dates) – Sum of all sales for all of the Products with the related Product Codes
Line 40b (Shrinkage Allowance) – Line 40a * Shrinkage Allowance from Tax Rate screen
Line 41 (Taxable Loss) – Line 39 - Line 40b
Line 42 (Tax Due) – Line 41 * Gasoline Tax Rate from Tax Rate screen

Special Fuels Tax Report

The Special Fuels Tax report is used to report a monthly summary of all taxable and nontaxable purchases and sales of dyed and undyed Diesel, Kerosene, and Heating Fuel. The totals from the Uniformity Schedules of Receipts and Disbursements and several amounts specified are reported on this return. This return is divided into five sections. Sections 1, 2, and 3 are on the first page of the form and have one column. Sections 4 and 5 have five columns.

There are some amounts that will need to be specified when running the Motor Vehicle Fuel Tax report. These include the following:

Gallons Sold/Used from Tax Paid Inventory – Used on Special Fuels Fuel Tax report Line 9
Late Filing – Used on Special Fuels Fuel Tax report Line 30
Penalty Rate – Used on Special Fuels Fuel Tax report Line 30
Note: This is disabled if the Late Filing checkbox is not checked.
Minimum Penalty – Used on Special Fuels Fuel Tax report Line 30
Note: This is disabled if the Late Filing checkbox is not checked.
Interest for Late Filing – Used on Special Fuels Fuel Tax report Line 31
Inventory Adjustments (Blends) – Three fields used on Special Fuels Fuel Tax report Line 37
Dyed Diesel – Gasoline used to make gasohol
Undyed Diesel – Gasohol produced
Other – Alcohol/Ethanol used to make gasohol
Documented Casualty – Four fields used on Special Fuels Tax report Line 43
- Kerosene
- Dyed Diesel
- Undyed Diesel
- Other
Credit Due from Previous Month – Used on Special Fuels Tax report Line 33

Receipts, Disbursements, Inventories (Section 1)

The quantities reported in this section are calculated in Section 4 .

Line 1 (Beginning Inventory) – From Line 35
Line 2 (Total Gallons Received) – From Line 36
Line 3 (Total Gallons Available) – Line 1 + Line 2
Line 4 (Total Gallons Disbursed) – From Line 38
Line 5 (Closing Book Inventory Before Adjustment) – Line 3 - Line 4
Line 6 (Inventory Gains) – From Line 41
Line 7 (Inventory Losses) – From Line 42
Line 8 (Closing Book Inventory after Adjustment) – Line 5 + Line 6 - Line 7

Disbursements (Section 2)

Line 9 (Gallons Sold/Used from Tax Paid Inventory) – From popup screen
Line 10 (Gallons Sold Tax Free to Supplier, Distributor, Retailer, or Exporter) – Total from Schedule 6
Line 11 (Gallons Exported) – Total from Schedule 7
Line 12 (Gallons Sold to US Government) – Total from Schedule 8
Line 13 (Gallons Sold to Native Americans) – Total from Schedule 10
Line 14 (Total Non-Taxable Gallons) – Line 9 + Line 10 + Line 11 + Line 12 + Line 13
Line 15 (Taxable Gallons of $0.21 Fuel) – Line 4 - Line 14 - Line 20
Line 16 (Dyed Fuel Sold for Heating) – Total from Schedule 6h
Line 17 (Dyed Fuel Sold for Agriculture) – Total from Schedule 6a
Line 18 (Dyed Fuel Sold for Industrial) – Total from Schedule 6i
Line 19 (Dyed Fuel Sold for Railroad) – Total from Schedule 6r
Line 20 (Total Taxable at 2% of Sale Price) – Line 16 + Line 17 + Line 18 + Line 19
Line 21 (Total Taxable Gallons) – Line 15 + Line 20

Tax Computation (Section 3)

Line 22 ($0.21 Tax on Special Fuel) – Line 15 * $0.21 Special Fuel Tax Rate from Tax Rate screen
Line 23 (Total Dollar Amount of Gallons on Line 20) – Sum of invli.extention an all records with Schedule 6h, 6a, 6i, 6r
Line 24 (2% Tax on Special Fuel) – Line 15 * 2% Special Fuel Tax Rate from Tax Rate screen
Line 25 (Total $.21 and 2% Tax) – Line 22 + Line 24
Line 26 (Collection Allowance) – Line 25 * Special Fuels Collection Allowance from Tax Rate screen (unless greater than maximum from Tax Rate screen, then maximum)
Line 27 ($0.21 Tax Due on Losses) – From Line 49
Line 28 (2% Tax Due on Losses) – From Line 48
Line 29 (Balance Due) – Line 25 - Line 26 + Line 27 + Line 28
Line 30 (Penalty for Late Filing) – If Late Filing is checked on the popup screen, then Line 29 * Penalty Rate (or the minimum on popup screen if Line 29 * Penalty Rate is less than the minimum)
Line 31 (Interest for Late Filing) – From popup screen
Line 32 (Consolidated Lab Inspection Fee) – (Line 12 + Line 12 + Line 21) * Special Fuel Consolidated Lab Inspection Rate from Tax Rate screen
Line 33 (Credit due from previous month) – From popup screen
Line 34 (Total Due) – Line 29 + Line 30 + Line 31 + Line 32 - Line 33

Calculation of Receipts, Disbursements, Inventories (Section 4)

Note: Sections 4 and 5 have five columns as follows:

Column A is used to report Kerosene (Product Type 072 or 142).
Column B is used to report Dyed Diesel (Product Type 228).
Column C is used to report undyed Diesel (Product Type 160).
Column D is used to report bio-diesel and other (Product Type 999).
Column E is used to total Columns A through D.

Line 35 – Prior month Balance
- If reporting on the first fiscal month, use the sum of the beginning-of-year quantities.
- If reporting on any other fiscal month, use the sum of month-end quantities for the previous month.
Line 36 (Purchases) – Totals from Schedules 1, 2, & 3
Line 37 (Inventory Adj for Product Transfers) – From popup screen (does not apply to Column A)
Line 38 (Sold and Used) – Sum of all sales for all of the Products with the related Product Codes
Line 39 (Ending Book Inventory) – Line 35 + Line 36 + Line 37 - Line 38
Line 40 – Actual Physical Inventory
- If reporting on the current fiscal month, use the sum of on-hand quantities.
- If reporting on a past fiscal month, use the sum of month-end quantities.

Reconciling from Book to Physical Inventory (Section 5)

Line 41 (Gain) – If Line 40 > Line 39, then Line 40 - Line 39 and do not complete Lines 42 through 49.
- If Line 40 < Line 39, then skip this line.
Line 42 (Loss) – If Line 40 < Line 39, then Line 40 - Line 39.
Line 43 (Documented Casualty) – From popup screen
Line 44 (Balance of Loss) – Line 42 - Line 43
Line 45a (Gallons Purchased Between Dates) – Sum of all sales for all of the Products with the related Product Codes
Line 45b (Shrinkage Allowance) – Line 45a * Shrinkage Allowance from Tax Rate screen
Line 46 (Taxable loss) – Line 44 - Line 45b
Line 47 (Total Price of fuel) – Line 46 * average price of all sales for all of the Products with the related Product Codes (applies to Columns A & B only)
Line 48 (2% Tax due) – Line 47 * appropriate Tax Rate from Tax Rate screen (applies to Columns A & B only)
Line 49 ($0.21 Tax Due) – Line 46 * appropriate Tax Rate from Tax Rate screen (applies to Columns C & D only)

Liquefied Petroleum Tax Report

The Liquefied Petroleum Tax report is used to report a monthly summary of all taxable and nontaxable purchases and sales of Propane. The totals from the Uniformity Schedules of Receipts and Disbursements and several amounts specified are reported on this return. This return is divided into four sections. Sections 1, 2, and 3 are on the first page of the form and have one column. Section 4 is on the second page of the form.

There are some amounts that will need to be specified when running the Liquefied Petroleum Tax report. These include the following:

Gallons Sold/Used from Tax Paid Inventory – Used on Liquefied Petroleum Tax report Line 9
Late Filing – Used on Liquefied Petroleum Tax report Line 25
Penalty Rate – Used on Liquefied Petroleum Tax report Line 25
Note: This is disabled if the Late Filing checkbox is not checked.
Minimum Penalty – Used on Liquefied Petroleum Tax report Line 25
Note: This is disabled if the Late Filing checkbox is not checked.
Interest for Late Filing – Used on Liquefied Petroleum Tax report Line 26
Credit Due from Previous Month – Used on Liquefied Petroleum Tax report Line 32
Documented Casualty – Used on Liquefied Petroleum Tax report Line 38

Receipts, Disbursements, Inventories (Section 1)

The quantities reported in this section are calculated in Section 4.

Line 1 – Beginning inventory
- If reporting on the first fiscal month, use the sum of the beginning-of-year quantities.
- If reporting on any other fiscal month, use the sum of month-end quantities for the previous month.
Line 2 (Total Gallons Received) – Totals from Schedules 1, 2, & 3
Line 3 (Total Gallons Available) – Line 1 + Line 2
Line 4 (Total Gallons Disbursed) – Line 14 + Line 21
Line 5 (Closing Book Inventory Before Adjustment) – Line 3 - Line 4
Line 6 (Inventory Gains) – From Line 36
Line 7 (Inventory Losses) – From Line 37
Line 8 (Closing Book Inventory After Adjustment) – Line 5 + Line 6 - Line 7

Disbursements (Section 2)

Line 9 (Gallons Sold/Used from Tax Paid Inventory) – From popup screen
Line 10 (Gallons Sold Tax Free to Supplier, Distributor, Retailer, or Exporter) – Total from Schedule 6d
Line 11 (Gallons Exported) – Total from Schedule 7
Line 12 (Gallons Sold to US Government) – Total from Schedule 8
Line 13 (Gallons Sold to Native Americans) – Total from Schedule 10
Line 14 (Total Non-Taxable Gallons) – Line 9 + Line 10 + Line 11 + Line 12 + Line 13
Line 15 (Taxable Gallons of $0.21 Fuel) – Line 4 - Line 14 - Line 20
Line 16 (Dyed Fuel Sold for Heating) – Total from Schedule 6h
Line 17 (Dyed Fuel Sold for Agriculture) – Total from Schedule 6a
Line 18 (Dyed Fuel Sold for Industrial) – Total from Schedule 6i
Line 19 (Dyed Fuel Sold for Railroad) – Total from Schedule 6r
Line 20 (Total Taxable at 2% of Sale Price) – Line 16 + Line 17 + Line 18 + Line 19
Line 21 (Total Taxable Gallons) – Line 15 + Line 20

Tax Computation (Section 3)

Line 22 ($0.21 Tax on Liquefied Petroleum) – Line 15 * $0.21 Liquefied Petroleum Tax Rate from Tax Rate screen
Line 23 (Total Dollar Amount of Gallons on Line 20) – Sum of invli.extention an all records with Schedule 6h, 6a, 6i, 6r
Line 24 (2% Tax on Liquefied Petroleum) – Line 15 * 2% Liquefied Petroleum Tax Rate from Tax Rate screen
Line 25 (Total $0.21 and 2% Tax) – Line 22 + Line 24
Line 26 (Collection Allowance) – Line 25 * Liquefied Petroleum Collection Allowance from Tax Rate screen (unless greater than maximum from Tax Rate screen, then maximum)
Line 27 ($0.21 Tax Due on Losses) – From Line 42
Line 28 (2% Tax Due on Losses) – From Line 43
Line 29 (Balance Due) – Line 25 - Line 26 + Line 27 + Line 28
Line 30 (Penalty for Late Filing) – If Late Filing is checked on popup screen, then Line 29 * Penalty Rate (or the minimum on popup screen if Line 29 * Penalty Rate is less than the minimum)
Line 31 (Interest for Late Filing) – From popup screen
Line 32 (Credit Due from Previous Month) – From popup screen
Line 33 (Total Due) – Line 29 + Line 30 + Line 31 - Line 32

Statement of Inventory Adjustments (Section 4)

Line 34 (Closing Booked Inventory) – From Line 5
Line 35 – Actual Physical Inventory as of last day of fiscal month
- If reporting on the current fiscal month, use the sum of on-hand quantities.
- If reporting on a past fiscal month, use the sum of month-end quantities.
Line 36 (Gain) – If Line 35 > Line 34, then Line 35 - Line 34 and do not complete Lines 37 through 43.
- If Line 35 < Line 34, then skip this Line.
Line 37 (Loss) – If Line 35 < Line 34, then Line 35 - Line 34.
Line 38 (Documented Casualty) – From popup screen
Line 39 (Balance of Loss) – Line 37 - Line 38
Line 40a (Gallons Purchased Between Dates) – Sum of all sales for all of the Products with the related Product Code
Line 40b (Shrinkage Allowance) – Line 40a * Shrinkage Allowance from Tax Rate screen
Line 41 (Taxable Loss) – Line 39 - Line 40b
Line 42 ($0.21 Tax Due) – Line 41 * $0.21 Propane Tax Rate from Tax Rate screen
Line 43 (2% Tax Due) – Line 41 * average price of all sales for all of the Products with the related Product Code * 2% Propane Tax Rate from Tax Rate screen

Monthly Fuel Tax Report

The Monthly Fuel Tax Return is used to report a monthly summary of all taxable and nontaxable purchases and sales of gasoline, gasohol, and special fuel, plus some additional information. The totals from the Schedules of Receipts and Disbursements and a few amounts specified are reported on this return.

The User Information for Missouri Tax Return window opens when choosing to Preview or Print the Monthly Fuel Tax Return at Motor Fuel / Reports / Missouri. The information in the first two columns of the grid is used to complete the worksheet. The rest of the information in the window is used on the monthly report.

Worksheet of Motor Fuel Gallons

Line 1 – Gallons Received in Missouri Tax and/or Fees Paid

Gasoline (A) – Total gallons from Schedule MO1 for Product Type 065
100% Ethyl Alcohol (B) – Total gallons from Schedule MO1 for Product Type 123
Gasohol (C) – Total gallons from Schedule MO1 for Product Type 124
Aviation Gasoline (D) – Total gallons from Schedule MO1 for Product Type 125
Clear Diesel & Kerosene (E) – Total gallons from Schedule MO1 for Product Type 160, 150, 161, 167 (all should be listed as 160)
Dyed Diesel & Kerosene (F) – Total gallons from Schedule MO1 for Product Type 228, 226, 227, 231 (all should be listed as 228)
Jet Fuel (G) – Total gallons from Schedule MO1 for Product Type 130

Line 2 – Gallons Received for Export, Destination State Tax Paid

Gasoline (A) – Total gallons from Schedule MO1B for Product Type 065
100% Ethyl Alcohol (B) – Total gallons from Schedule MO1B for Product Type 123
Gasohol (C) – Total gallons from Schedule MO1B for Product Type 124
Aviation Gasoline (D) – Total gallons from Schedule MO1B for Product Type 125
Clear Diesel & Kerosene (E) – Total gallons from Schedule MO1 for Product Type 160, 150, 161, 167 (all should be listed as 160)
Dyed Diesel & Kerosene (F) – Total gallons from Schedule MO1 for Product Type 228, 226, 227, 231 (all should be listed as 228)
Jet Fuel (G) – Total gallons from Schedule MO1B for Product Type 130

Line 3 – Gallons Received, Tax and/or Fee Paid with an Import Payment Voucher

Gasoline (A) – Total gallons from Schedule MO1C for Product Type 065
100% Ethyl Alcohol (B) – Total gallons from Schedule MO1C for Product Type 123
Gasohol (C) – Total gallons from Schedule MO1C for Product Type 124
Aviation Gasoline (D) – Total gallons from Schedule MO1C for Product Type 125
Clear Diesel & Kerosene (E) – Total gallons from Schedule MO1 for Product Type 160, 150, 161, 167 (all should be listed as 160)
Dyed Diesel & Kerosene (F) – Total gallons from Schedule MO1 for Product Type 228, 226, 227, 231 (all should be listed as 228)
Jet Fuel (G) – Total gallons from Schedule MO1C for Product Type 130

Line 4 – Gallons Imported from Another State, Missouri Tax and/or Fees Paid

Gasoline (A) – Total gallons from Schedule MO1E for Product Type 065
100% Ethyl Alcohol (B) – Total gallons from Schedule MO1E for Product Type 123
Gasohol (C) – Total gallons from Schedule MO1E for Product Type 124
Aviation Gasoline (D) – Total gallons from Schedule MO1E for Product Type 125
Clear Diesel & Kerosene (E) – Total gallons from Schedule MO1E for Product Type 160, 150, 161, 167 (all should be listed as 160)
Dyed Diesel & Kerosene (F) – Total gallons from Schedule MO1E for Product Type 228, 226, 227, 231 (all should be listed as 228)
Jet Fuel (G) – Total gallons from Schedule MO1E for Product Type 130

Line 5 – Gallons Received, Tax and/or Fees Unpaid (Provide Explanation on Schedule 2A)

Gasoline (A) – Total gallons from Schedule MO2A for Product Type 065
Gasohol (C) – Total gallons from Schedule MO2A for Product Type 124
Aviation Gasoline (D) – Total gallons from Schedule MO2A for Product Type 125
Clear Diesel & Kerosene (E) – Total gallons from Schedule MO2A for Product Type 160, 150, 161, 167 (all should be listed as 160)
Dyed Diesel & Kerosene (F) – Total gallons from Schedule MO2A for Product Type 228, 226, 227, 231 (all should be listed as 228)
Jet Fuel (G) – Total gallons form Schedule MO2A for Product Type 130

Line 5A – Gallons Received of Tax-Exempt Product

100% Ethyl Alcohol (B) – Total gallons from Schedule MO2A for Product Type 123
Clear Diesel & Kerosene (E) – Total gallons from Schedule MO2A for Product Type 284 (should be listed as 160)
Dyed Diesel & Kerosene (F) – Total gallons from Schedule MO2A for Product Type 228, 226, 227, 231 (all should be listed as 228)

Line 6 – Gallons of Blend Stock Received and/or Fees Unpaid (List Stock) ____ (Enter Gallons Under Appropriate Product Column)

Gasoline (A) – Total gallons from Schedule MO2B for Product Type 065
Aviation Gasoline (D) – Total gallons from Schedule MO2B for Product Type 125
Clear Diesel & Kerosene (E) – Total gallons from Schedule MO2B for Product Type 160, 150, 161, 167 (all should be listed as 160)
Dyed Diesel & Kerosene (F) – Total gallons from Schedule MO2B for Product Type 228, 226, 227, 231 (all should be listed as 228)

Line 7 – Gallons of Clear Kerosene Received, Fees Paid

Clear Diesel & Kerosene (E) – Total gallons from Schedule MO2G for Product Type 160

Line 8 – Gallons Received, Tax-Exempt Fuel for Sale to US Government (Attach Copy of Form 4776)

The following Product Types are from the Missouri Tax Rates screen:

Line 9 – Total Receipts

Gasoline (A) – Total gallons Schedule 1, 1B, 1C, 1E, 2A, 2B, 2G, and Line 8 for Product Type 065
100% Ethyl Alcohol (B) – Total gallons Schedule 1, 1B, 1C, 1E, 2A, 2B, 2G, and Line 8 for Product Type 123
Gasohol (C) – Total gallons Schedule 1, 1B, 1C, 1E, 2A, 2B, 2G, and Line 8 for Product Type 124
Aviation Gasoline (D) – Total gallons Schedule 1, 1B, 1C, 1E, 2A, 2B, 2G, and Line 8 for Product Type 125
Clear Diesel & Kerosene (E) – Total gallons Schedule 1, 1B, 1C, 1E, 2A, 2B, 2G, and Line 8 for Product Type 160, 150, 161, 167
Dyed Diesel & Kerosene (F) – Total gallons Schedule 1, 1B, 1C, 1E, 2A, 2B, 2G, and Line 8 for Product Type 228, 226, 227, 231
Jet Fuel (G) – Total gallons Schedule 1, 1B, 1C, 1E, 2A, 2B, 2G, and Line 8 for Product Type 130

Line 10 – Gallons Sold or Used by Distributor Tax and/or Fees Paid

The following are from the Missouri Tax Rates screen:

Gasoline
100% Ethyl Alcohol
Gasohol
Aviation Gasoline
Clear Diesel & Kerosene
Dyed Diesel & Kerosene
Jet Fuel

Line 11 – Gallons of Dyed Fuel Sold for Taxable Purposes

Dyed Diesel & Kerosene (F) – Total gallons from Schedule MO5 for Product Type 228, 226, 227, 231 (all should be listed as 228)

Line 12 – Gallons of Other Authorized Tax-Exempt Sales (Alcohol, Bio-Diesel - Undyed B100)

100% Ethyl Alcohol (B) – Total gallons from Schedule MO10G for Product Type 123
Clear Diesel & Kerosene (E) – Total gallons from Schedule MO10G for Product Type 160, 150, 161, 167

Line 13 – Gallons Exported (Destination State Tax Paid to Supplier)

Gasoline (A) – Total gallons from Schedule MO7A for Product Type 065
100% Ethyl Alcohol (B) – Total gallons from Schedule MO7A for Product Type 123
Gasohol (C) – Total gallons from Schedule MO7A for Product Type 124
Aviation Gasoline (D) – Total gallons from Schedule MO7A for Product Type 125
Clear Diesel & Kerosene (E) – Total gallons from Schedule MO7A for Product Type 160, 150, 161, 167 (all should be listed as 160)
Dyed Diesel & Kerosene (F) – Total gallons from Schedule MO7B for Product Type 228, 226, 227, 231 (all should be listed as 228)
Jet Fuel (G) – Total gallons form Schedule MO7A for Product Type 130

Line 14 – Gallons Exported (Missouri Tax and/or Fees Paid)

Gasoline (A) – Total gallons from Schedule MO7B for Product Type 065
100% Ethyl Alcohol (B) – Total gallons from Schedule MO7B for Product Type 123
Gasohol (C) – Total gallons from Schedule MO7B for Product Type 124
Aviation Gasoline (D) – Total gallons from Schedule MO7B for Product Type 125
Clear Diesel & Kerosene (E) – Total gallons from Schedule MO7B for Product Type 160, 150, 161, 167 (all should be listed as 160)
Dyed Diesel & Kerosene (F) – Total gallons from Schedule MO7B for Product Type 228, 226, 227, 231 (all should be listed as 228)
Jet Fuel (G) – Total gallons form Schedule MO7B for Product Type 130

Line 15 – Gallons of Clear Kerosene Delivered to Filling Stations

Clear Diesel & Kerosene (E) – Total gallons from Schedule MO10J for Product Type 160, 161, 167, 150

Line 16 – Total Disbursements

Gasoline (A) – Total gallons Line 10, Schedules 5, 10G, 7A, 7B, 10J for Product Type 065
100% Ethyl Alcohol (B) – Total gallons Line 10, Schedules 5, 10G, 7A, 7B, 10J for Product Type 123
Gasohol (C) – Total gallons Line 10, Schedules 5, 10G, 7A, 7B, 10J for Product Type 124
Aviation Gasoline (D) – Total gallons Line 10, Schedules 5, 10G, 7A, 7B, 10J for Product Type 125
Clear Diesel & Kerosene (E) – Total gallons Line 10, Schedules 5, 10G, 7A, 7B, 10J for Product Type 160, 161, 167, 150
Dyed Diesel & Kerosene (F) – Total gallons Line 10, Schedules 5, 10G, 7A, 7B, 10J for Product Type 228, 226, 227, 231
Jet Fuel (G) – Total Line 10, Schedules 5, 10G, 7A, 7B, 10J for Product Type 130

Line 17 – Gallons of Tax -Exempt Product Blended During Reporting Period, Tax and Fees Unpaid

100% Ethyl Alcohol (B) – Total gallons from Schedule MO5W for Product Type 123
Clear Diesel & Kerosene (E) – Total gallons from Schedule MO5W for Product Type 160, 161, 167, 150, 285, 284
Dyed Diesel & Kerosene (F) – Total gallons from Schedule MO5W for Product Type 228, 226, 227, 231

Line 17A – Gallons of Tax Exempt Product Blended During Reporting Period, Fees Unpaid

100% Ethyl Alcohol (B) – Total gallons from MO10A for Product Type 123
Clear Diesel & Kerosene (E) – Total gallons from MO10A for Product Type 160, 161, 167, 150
Dyed Diesel & Kerosene (F) – Total gallons from MO10A for Product Type 228, 226, 227, 231

Distributors’ Month Tax Report (Form 4757)

Line 1 – Gallons of Blend Stock Received, Tax Unpaid

Gasoline (A) – Gallons from worksheet Line 6 (MO2B) for Product Type 065
Aviation Gasoline (D) – Gallons from worksheet Line 6 (MO2B) for Product Type 125
Clear Diesel & Kerosene (E) – Gallons from worksheet Line 6 (MO2B) for Product Type 160, 161, 167, 150

Line 2 – Gallons of Fuel Received in Missouri, Tax Unpaid

Gasoline (A) – Gallons from worksheet Line 5 (MO2A) for Product Type 065
Gasohol (C) – Gallons from worksheet Line 5 (MO2A) for Product Type 124
Aviation Gasoline (D) – Gallons from worksheet Line 5 (MO2A) for Product Type 125
Clear Diesel & Kerosene (E) – Gallons from worksheet Line 5 (MO2A) for Product Type 160, 161, 167, 150

Line 3 – Gallons of Tax-Exempt Product Blended for Taxable Use

100% Ethyl Alcohol (B) – Gallons from worksheet Line 17 (MO5W) for Product Type 123
Clear Diesel & Kerosene (E) – Gallons from worksheet Line 17 (MO5W) for Product Type 160, 161, 167, 150
Column Dyed Diesel & Kerosene (F) – Gallons from worksheet Line 17 (MO5W) for Product Type 228, 226, 227, 231

Line 4 – Gallons of Dyed Fuel Sold for Taxable Purposes

Dyed Diesel & Kerosene (F) – Gallons from worksheet Line 11 for Product Type 228, 226, 227, 231

Line 5 – Gallons Subject to Tax

Line 1 + Line 2 + Line 3 + Line 4

Gasoline (A)
100% Ethyl Alcohol (B)
Gasohol (C)
Aviation Gasoline (D)
Clear Diesel & Kerosene (E)
Dyed Diesel & Kerosene (F)

Line 6 – Gallons of fuel exported, Missouri tax paid

Gasoline (A) – Gallons from worksheet Line 14 (MO7B) for Product Type 065
100% Ethyl Alcohol (B) – Gallons from worksheet Line 14 (MO7B) for Product Type 123
Gasohol (C) – Gallons from worksheet Line 14 (MO7B) or Product Type 124
Aviation Gasoline (D) – Gallons from worksheet Line 14 (MO7B) for Product Type 125
Clear Diesel & Kerosene (E) – Gallons from worksheet Line 14 (MO7B) for Product Type 160, 161, 167, 150

Line 7 – Less Allowance

Gasoline (A) – Line 6 * Gasoline Allowance from Setup screen
100% Ethyl Alcohol (B) – Line 6 * 100% Ethyl Alcohol Allowance from Setup screen
Gasohol (C) – Line 6 * Gasohol Allowance from Setup screen
Aviation Gasoline (D) – Line 6 * Aviation Gasoline Allowance from Setup screen
Clear Diesel & Kerosene (E) – Line 6 * Clear Diesel & Kerosene Allowance from Setup screen

Line 8 – Net Gallons of Fuel Exported, Missouri Tax Paid

Line 6 - Line 7

Gasoline (A)
100% Ethyl Alcohol (B)
Gasohol (C)
Aviation Gasoline (D)
Clear Diesel & Kerosene (E)

Line 9 – Net Gallons Subject to Tax

Line 5 - Line 8

Gasoline (A)
100% Ethyl Alcohol (B)
Gasohol (C)
Aviation Gasoline (D)
Clear Diesel & Kerosene (E)
Dyed Diesel & Kerosene (F)

Tax Rates (Print Tax Rates)

From Setup Screen

Gasoline (A) – Gasoline Tax Rate
100% Ethyl Alcohol (B) – 100% Ethyl Alcohol Tax Rate
Gasohol (C) – Gasohol Tax Rate
Aviation Gasoline (D) – Aviation Gasoline Tax Rate
Clear Diesel & Kerosene (E) – Clear Diesel & Kerosene Tax Rate
Dyed Diesel & Kerosene (F) – Dyed Diesel & Kerosene Tax Rate

Line 10 – Tax Due

Gasoline (A) – Line 9 * Gasoline Tax Rate from Setup screen
100% Ethyl Alcohol (B) – Line 9 * 100% Ethyl Alcohol Tax Rate from Setup screen
Gasohol (C) – Line 9 * Gasohol Tax Rate from Setup screen
Aviation Gasoline (D) – Line 9 * Aviation Gasoline Tax Rate from Setup screen
Clear Diesel & Kerosene (E) – Line 9 * Clear Diesel & Kerosene Tax Rate from Setup screen
Dyed Diesel & Kerosene (F) – Line 9 * Dyed Diesel & Kerosene Tax Rate from Setup screen

Line 11 – Credit/Debit Authorization (Attach Copy of Letter)

Popup Input Field from Preview Screen

Gasoline Credit/Debit Authorization
100% Ethyl Alcohol Credit/Debit Authorization
Gasohol Credit/Debit Authorization
Aviation Gasoline Credit/Debit Authorization
Clear Diesel & Kerosene Credit/Debit Authorization
Dyed Diesel & Kerosene Credit/Debit Authorization

Line 12 – Total Motor Fuel tax

Line 10 - Line 11

Gasoline (A)
100% Ethyl Alcohol (B)
Gasohol (C)
Aviation Gasoline (D)
Clear Diesel & Kerosene (E)
Dyed Diesel & Kerosene (F)

Line 13 – Gallons Subject to Inspection Fee

Line 5 + Line 6 + Line 17 + Line 17A from Worksheet for all Product Types

Line 14 – Gallons of Fuel Exported, Fees Paid

Total of Line 14 from Worksheet for all Product Types

Line 15 – Gallons Subject to Inspection Fee

Line 13 - Line 14

Line 16 – Inspection Fee Due

Line 15 * Inspection Fee Rate from Setup screen per 50 gallons

Line 17 – Credit/Debit Authorization (Attach Copy of Letter)

Popup input field from Preview screen

Line 18 – Total Inspection Fee Due

Line 16 ± Line 17

Line 19 – Gallons Subject to Transport Load Fee

Print Line 15

Line 20 – Deduct Gallons Sold to Railroad Corporations and Airlines

Total gallons from Schedules 10K, 10R, and 10Y for all Product Types

Line 21 – Total Gallons Subject to Transport Load Fee

Line 19 - Line 20

Line 22 – Transport Load Fee

Line 21 / Transport Load Fee Gallons from Setup screen * Transport Load Fee Rate from Setup screen

Line 23 – Credit/Debit Authorization (Attach Copy of Letter)

Popup input field from Preview screen

Line 24 – Total Transport Load Fee Due

Line 22 ± Line 23

Line 25 – Total fuel tax due

Line 12, Columns A, B, C, E, and F

Line 26 – Total Aviation Gasoline Tax Due

Line 12, Column D

Line 27 – Total Inspection Fee Due

Line 18

Line 28 – Total Transport Load Fee Due

Line 24

Line 29 – Total Taxes and Fee Due

Line 25 + Line 26 + Line 27 + Line 28

Line 30 – Penalty

On Preview popup screen, if Penalty is checked, then do the calculation on the report.

Line 29 * Penalty Rate from Setup screen

Line 31 – Interest

On Preview popup screen, if Interest is checked, then do the calculation on the report.

Line 29 * Interest Rate from Setup screen

Line 32 – Total Taxes, Fees, Penalty and Interest Due

Line 29 + Line 30 + Line 31

Line 33 – Pool Bond Amount Due

Popup input field from Preview screen

Line 34 – Total Amount Remitted

Line 32 + Line 33

If there is a credit on Line 34, check one of the boxes:

Credit to next report
Refund

Schedules of Receipts and Disbursements

Schedules of Receipts

Each Schedule is used to report a single type of fuel. If multiple types of fuel are received, multiple copies of the Schedule will be created. In some cases, a state may not require a column of information. In these cases, the column is included on the Schedule but is not filled in. The Schedule types are:

MO1 – Gallons received in Missouri, tax and/or fees paid.
MO1B – Gallons received for export, destination state tax paid.
MO1C – Gallons received, tax paid with an import voucher.
MO1E – Gallons imported from another state, Missouri tax, and/or fees paid.
MO2A – Gallons received, tax and/or fees unpaid – provide explanation below.
MO2B – Gallons received, tax unpaid blend stock.
MO2G – Gallons received, tax-exempt undyed kerosene for sale though barricaded pumps.

Logic for Schedules of Receipts

The Schedules of Receipts will have one detail line for each Purchase Invoice that meets the following criteria:

The Schedule on the line item is MO1, MO1B, MO1C, MO1E, MO2A, MO2B, or MO2G.
The Purchase Invoice Date is within the Date Range specified for the report.

The Schedules of Receipts detail lines will be grouped based on the Schedule Type and Fuel Type Code with each Schedule Type and Fuel Type on a separate page. For example:

All of the 065 Product Types with Schedule Type MO1 will be reported on one or more pages.
All of the 160 Product Types with Schedule Type MO1 will be reported on one or more pages.

Kansas reports 150, 161, 167, and 160 (all clear diesel) as separate products. Report all four of these Product Types as 160 for Missouri.

Kansas reports 226, 227, 228, and 231 (all dyed diesel) as separate products. Report all four of these Product Types as 228 for Missouri.

Each page includes a subtotal of that page. The detail lines on each page are sorted by date received/document number. The Total of all detail lines from all pages is printed at the bottom of the last page of each Schedule Type.

The Schedule will reflect the Distributor’s Name, Missouri FEIN, Schedule Type, month/year, and page number in the appropriate area designated on the Schedule

These Schedules include the following information for each Receipt:

Name of Carrier
Carrier FEIN
Mode of Transportation
Point of Origin
Point of Destination
Seller’s Name
Seller’s FEIN
Date Received
Document Number
Net Gallons
Gross Gallons
Billed Gallons

Schedules of Disbursements (Form 587)

Each Schedule is used to report a single type of fuel. If multiple types of fuel are delivered, multiple copies of the Schedule will be created. All of the states that have adopted Uniformity use these Schedules. In some cases, a state may not require a column of information. In these cases, the column is included on the Schedule but is not filled in. The Schedule Types are:

MO5 – Gallons delivered tax collected
MO5W – Gallons of tax-exempt product blended tax and fees unpaid (Effective Jan. 2005)
MO7A – Gallons exported to state of ____________ (destination state tax paid) (2 copies)
MO7B – Gallons exported to state of ____________ (Missouri tax paid) (2 copies)
MO10A – Gallons of tax-exempt product blended fees unpaid (Effective Jan. 2005)
MO10G – Gallons of other authorized tax-exempt sales (alcohol only)
MO10J – Gallons of undyed kersosene delivered to filling stations (barricaded pumps only)
MO10K – Gallons delivered to airlines
MO10R – Gallons delivered for use as bunker fuel vessels
MO10Y – Gallons delivered tax-exempt to railroads

Logic for Schedules of Disbursements

All of the Schedules of Disbursements are produced at the same time. Sales Invoices are the source of data for these Schedules.

The Schedules of Disbursements will have one detail line for each Sales Invoice line item that meets the following criteria:

The Schedule on the line item is MO5, MO7A, MO7B, MO10G, MO10J, MO10K, MO10R, or MO10Y.
The Invoice Date is within the date range specified for the report.

The Schedules of Disbursements detail lines will be grouped based on the Schedule Type and Fuel Type Code with each Schedule Type and Fuel Type on a separate page. For example:

All of the 065 Product Types with Schedule Type 5 will be reported on one or more pages.
All of the 160 Product Types with Schedule Type 5 will be reported on one or more pages.

Kansas reports 150, 161, 167, and 160 (all clear diesel) as separate products. Report all four of these Product Types as 160 for Missouri.

Kansas reports 226, 227, 228, and 231 (all dyed diesel) as separate products. Report all four of these Product Types as 228 for Missouri.

Each page includes a subtotal of that page. The detail lines on each page are sorted by Invoice date/date shipped. The Total of all detail lines from all pages is printed at the bottom of the last page of each Schedule Type.

The Schedule reflects the Distributor’s Name, Missouri FEIN, Schedule type, month/year, and page number in the appropriate area designated on the Schedule.

These Schedules include the following information for each Receipt:

Name of Carrier
Carrier’s FEIN
Mode of Transportation
Point of Origin
Point of Destination
Sold to (First Customer)
- Customer Name (First Customer if split but it will never be a split)
Purchaser’s FEIN
Date Shipped
Document Number
Net Gallons
Gross Gallons
Billed Gallons