HB 3392 Missouri House · 2026 Regular Session

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

HB 3392 exempts farmers and ranchers purchasing dyed diesel fuel for agricultural use from needing to file a Form 149 sales tax exemption certificate. The bill specifically applies to dyed diesel fuel sold at retail pumps designated for off-road use (like farm equipment), which is clearly marked as such. Retailers selling this fuel are no longer required to collect or maintain physical exemption certificates for these transactions. This change simplifies tax compliance for agricultural diesel purchases under existing sales tax rules.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2026

Committee Review

Floor Vote

Governor

Introduced Feb 24, 2026 Last action Apr 27, 2026

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What changed between versions

Introduced → House Committee Substitute · 3 edits

MINOR

The bill was updated from an original introduction to a House Committee Substitute, which significantly altered the liability rules for dyed diesel fuel. The new version removes the requirement for retailers to file exemption certificates and adds a specific 'nontaxable use only' label requirement. Most importantly, it introduces a new protection for retailers and distributors, shielding them from financial liability for consumers' illegal on-road use of the fuel unless the seller was criminally negligent.

Scope change

The bill's scope regarding liability and record-keeping for dyed diesel fuel was expanded to include distributors and added specific criminal negligence standards.

REQUIREMENT

Changed the exemption certificate requirement; retailers are no longer required to file Form 149 or maintain physical copies for dyed diesel sales.

Mandated that fuel pumps must be clearly labeled with the specific text: 'DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE'.

ENFORCEMENT

Added a new liability shield stating that retailers and distributors are not financially responsible for consumers using dyed diesel on-road unless they were criminally negligent.

Floor votes

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 27, 2026

Lower · Passed

Reported Do Pass (H) - AYES: 9 NOES: 0 PRESENT: 0

lower

Apr 27, 2026

Lower · Passed

Voted Do Pass (H)

lower

Apr 20, 2026

Committee

Referred: Rules - Legislative(H)

lower

Apr 2, 2026

Lower · Passed

HCS Reported Do Pass (H) - AYES: 21 NOES: 0 PRESENT: 0

lower

Mar 31, 2026

Lower · Passed

HCS Voted Do Pass (H)

lower

Mar 5, 2026

Committee

Referred: Agriculture(H)

lower

Feb 24, 2026

Introduced

Introduced and Read First Time (H)

lower

1 primary · 0 co-sponsors