Missouri Alternative Fuel Infrastructure Tax Credit

Alternative Fuel Infrastructure Tax Credits Application Deadline - February 28

The department has changed all fill-in forms to PDF fill-in. You will be able to save and reuse these PDF forms. However, you will need Adobe Acrobat Reader 7 or higher to save the PDF fill-in form. Also, at this time the department does not accept digital signatures. If your Acrobat Reader prompts you to use one, we ask that you don't.

Fact Sheet and Application for Certification

About the Tax Credit

Subject to appropriations, if you are a business owner or private citizen who invests in alternative fuel refueling property in Missouri, you may be eligible for a state tax credit. For all tax years beginning on or after January 1, 2015, but before January 1, 2018, if you install and operate a qualified alternative fuel vehicle refueling property, you may be allowed a credit against the tax otherwise due for any tax year in which you construct the refueling property.

The credit you are allowed shall not exceed $1,500 if you are filing as a private citizen, or if you are filing as a business shall not exceed the lesser of $20,000 or 20 percent of the total costs directly associated with the purchase and installation of any alternative fuel storage and dispensing equipment or any recharging equipment on any qualified property. Eligible costs include:

  • Fabrication of pre-manufactured equipment or process piping used in the construction of such facility;
  • Construction of such facility; and
  • General maintenance of such facility during the time period in which such facility receives any alternative fuel infrastructure tax credit.

Costs may not include:

  • Costs associated with the purchase of land where a qualified property is placed;
  • Costs associated with the purchase of an existing qualified alternative fuel vehicle refueling property; or
  • Costs for the construction or purchase of any structure.

The qualifying refueling or electric recharging property must be used for storing alternative fuels and for dispensing such alternative fuels into fuel tanks of motor vehicles and constructed after August 28, 2014. At least 51 percent of the costs must be paid to qualified Missouri contractors.

You must claim the tax credit at the time you file your return for the tax year when the storage and dispensing or recharging facilities were placed in service at the qualifying property. The credits must be applied after all other credits provided by law have been applied. If the amount of the tax credit exceeds your tax liability, the difference may be carried forward to either of the two following tax years. Allowed tax credits may be assigned, transferred, sold or otherwise conveyed. If you cease to sell alternative fuel at the qualifying property, you will forfeit your tax credit for the taxable year when sales ended. The cumulative amount of tax credits which may be filed for by eligible applicants will not exceed one million dollars in any calendar year, subject to appropriations.

If you desire to file for a tax credit, please submit your application for certification with the Division of Energy. The division will review the applications and certify to the Department of Revenue each eligible applicant that qualifies for the tax credit. You must receive certification before filing for the credit on a Missouri tax return.