HCS/SCS/SBs 199 & 207 - This act exempts fuel used in school buses from the motor fuel tax when the bus is driven to transport students for educational purposes. Under this act, motor fuel used to operate public mass transportation service by a city transit authority, a city utilities board, or an interstate transportation authority, as such terms are defined in Section 94.600, RSMo, a city, or an agency receiving funding from either the Federal Transit Administration's urban or nonurban formula transit programs is exempt from the state's motor fuel tax. The act exempts contractors from paying sales taxes on materials used in Department of Transportation projects. The act requires the department of revenue to promulgate a uniform and simplified rule for all motor fuel tax exemptions which will preempt all similar existing rules and minimize the time between requesting and receiving a refund while minimizing administrative burdens. JASON ZAMKUS