Kansas State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Kansas, with full citations and the original source on every page.
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What did the 2019 Kansas legislature change for motor fuel and electric vehicles?
Kansas Notice 19-03 summarizes two 2019 bills. House Bill 2087 (Section 1) amended the definition of 'school bus' in K.S.A. 79-3401(r) for motor fuel refund purposes, so it now covers a privately owne…
Can concrete mixer truck operators claim a Kansas motor fuel tax refund for non-highway fuel use?
Kansas Notice 18-01 says that a person who operates a truck designed, equipped, and used exclusively for concrete mixing and delivery may claim a refund of 25% of the motor fuel tax paid on fuel used …
Do propane haulers need a Kansas liquid fuel carrier license, and by when?
Kansas Notice 17-13 explains that propane haulers must obtain a Kansas Liquid Fuel Carrier license. Under K.S.A. 55-507, a liquid fuel carrier must be licensed to transport liquid or motor fuels of 12…
What did 2015 Senate Bill 112 change about Kansas biodiesel and renewable fuel incentive funds?
Kansas Notice 15-04 summarizes the motor fuel provisions of Senate Bill 112, enacted by the 2015 Legislature and effective June 26, 2015 upon publication in the Kansas Register. Section 247 amended K.…
What did the 2014 Kansas legislation change for motor fuel and natural gas taxes?
Kansas Notice 14-15 (revised, dated August 19, 2014) summarizes two 2014 motor fuel bills. House Bill 2057 (effective July 1, 2014) amends K.S.A. 79-3492 to add energy-equivalent conversion formulas (…
What did the 2013 legislation change for Kansas motor fuel taxes and fees?
Kansas Notice 13-16 (approved July 17, 2013) summarizes three 2013 bills affecting motor fuel. Senate Bill 83 (effective April 25, 2013) raises the installment payment plan agreement fee to $25, adds …
Can Kansas motor fuel tax be refunded on diesel burned in a truck's diesel particulate filter 'regeneration' cycle?
No. Kansas motor fuel tax paid on diesel consumed in a diesel particulate filter's 'regeneration' cycle is not refundable. K.S.A. 79-3453 refunds fuel tax on fuel used 'for any purpose other than oper…
What Kansas tax changes did the Department highlight in its 2010 motor-fuel legislative update?
Kansas Notice 10-04 highlights four 2010 bills: a $10 fee for installment plans longer than 90 days and mandatory e-filing for sales, use, and withholding returns; biodiesel and retail-dealer incentiv…
When did Kansas stop collecting the environmental assurance fee in 2010?
The Kansas Environmental Assurance Fee of $0.01 per gallon on all petroleum products ceased effective July 1, 2010, and was to remain off until further notice. The notice was directed to all Kansas En…
What petroleum products inspection fee applied to gasoline and diesel beginning July 1, 2010?
Kansas restored the Petroleum Products Inspection Fee to $0.015 per barrel of gasoline and diesel effective July 1, 2010. For this fee, K.S.A. 55-426 treats 50 gallons as one barrel and imposes the fe…
Does Kansas sales tax include federal fuel excise tax when a motor-fuel sale is taxable?
Yes. When a motor-fuel retail sale is subject to Kansas sales tax, its sales price includes federal fuel excise tax even if separately stated, and a later federal credit or refund does not reduce the …
What Kansas sales-tax and motor-fuel-tax liability does a wholesale fuel supplier have when a licensed distributor or end user defaults on payment?
A sale to another licensed motor-fuel distributor was neither a taxable retail sale nor subject to motor-fuel tax at that stage, so the supplier was not liable if that licensed distributor defaulted. …
What reporting and payment changes applied to Kansas agricultural ethyl alcohol producer incentives under the revised regulations?
Kansas changed the agricultural ethyl alcohol producer incentive from quarterly payments to one annual payment on a July 1-June 30 fiscal-year basis. Revised K.A.R. 92-26-4 clarified that every ethano…
When did Kansas resume the environmental assurance fee in 2009?
Kansas resumed the Environmental Assurance Fee of $0.01 per gallon on all petroleum products effective March 1, 2009, until further notice. K.S.A. 65-34,117 placed the fee on the manufacturer, importe…
Was Kansas's new retail dealer incentive for renewable fuels and biodiesel funded for fiscal years 2009 and 2010?
The incentive existed, but its fund had received no money. House Bill 2145 created the Kansas retail dealer incentive for renewable fuels and biodiesel effective January 1, 2009. By January 26, 2009, …
When did Kansas resume the $.01-per-gallon petroleum environmental assurance fee in 2009, and who pays it?
Effective March 1, 2009, Kansas resumed the environmental assurance fee of $.01 per gallon on all petroleum products, until further notice. Under K.S.A. 65-34,117 the fee is paid by the manufacturer, …
What was Kansas's petroleum-products inspection fee on gasoline and diesel beginning January 1, 2009?
Kansas reduced the petroleum-products inspection fee on gasoline and diesel to $0.0135 per barrel effective January 1, 2009, down from the $0.015 statutory rate stated in K.S.A. 55-426. For this fee, …
What renewable-fuel and biodiesel retail incentives did Kansas enact in 2007, and when could a consumer blend fuel without a manufacturer license?
House Bill 2145 created Kansas retail dealer incentives for renewable fuels and biodiesel beginning January 1, 2009, with quarterly electronic claims and expiration January 1, 2026. Renewable-fuel dea…
What Kansas E-85 tax rate applied beginning January 1, 2007, and how did Form MF-35 change for nonhighway-use refunds?
Kansas reduced the motor-vehicle fuel tax on E-85 to $0.17 per gallon effective January 1, 2007 under Senate Bill 544. The Department revised Form MF-35, Claim for Refund of Motor-Vehicle/Special Fuel…
Could Kansas distributors and retailers recover the tax difference on E-85 inventory held when the rate fell on January 1, 2007?
Yes. When Kansas reduced the E-85 motor-fuel tax from $0.24 to $0.17 per gallon on January 1, 2007, it allowed a $0.07-per-gallon credit or refund for E-85 inventory on hand that day on which the $0.2…
How did Kansas tax, license, report, and refund biodiesel produced, distributed, or used within the state under revised Notice 06-06?
Kansas treated B100 and biodiesel blends as taxable special fuel. Clear biodiesel and biodiesel placed in a vehicle tank were taxable; indelibly dyed fuel used only off highway was exempt. A first sal…
What Kansas motor-fuel changes in 2006 affected biodiesel incentives, the E-85 tax rate, electronic filing, and storage-tank reimbursements?
Kansas enacted three major motor-fuel changes. Senate Bill 388 created a qualified biodiesel producer incentive of $0.30 per gallon sold, with quarterly claims beginning July 1, 2007. Senate Bill 544 …
What major Kansas tax changes did the Department summarize from the 2006 legislative session?
Kansas's 2006 legislation changed nearly every major tax area. It added or expanded employer, adoption, education-savings, entrepreneurship, law-enforcement, energy, and long-term-care income-tax bene…
What Kansas trip motor-fuel permits could interstate motor carriers buy beginning July 1, 2006, and what did they cost?
Beginning July 1, 2006, an interstate motor-fuel user could buy a 24-hour Kansas permit for $13 or a 72-hour permit for $25. Up to three permits, in any combination, could be purchased at one time for…
What were the major 2005 Kansas legislative changes to the taxes and motor-vehicle programs administered by the Department of Revenue?
This notice summarizes the major 2005 Kansas tax and motor-vehicle enactments. Highlights include new income-tax credits (the Individual Development Account credit on Schedule K-68, a science/math tea…
What changed for commercial-zone and out-of-state farm-plated vehicles under Kansas motor-fuel law on July 1, 2005?
Effective July 1, 2005, Kansas House Bill 2297 removed the motor-fuel-use exemptions for commercial-zone vehicles and vehicles with out-of-state farm plates. Qualifying vehicles thereafter needed eith…
When did Kansas resume the $.01-per-gallon petroleum environmental assurance fee in 2005, and who pays it?
Effective May 1, 2005, Kansas resumed the environmental assurance fee of $.01 per gallon on all petroleum products, until further notice. Under K.S.A. 65-34,117 the fee is paid by the manufacturer, im…
What did the 2004 Kansas motor-fuel legislation (HB 2375r) change about fuel-tax exemptions and refund invoices?
Effective July 1, 2004, 2004 House Bill 2375r made two motor-fuel changes. It added a fuel-tax exemption under K.S.A. 79-3408g(d)(7) for kerosene used only to power antique steam motor vehicles first …
How much did Kansas motor fuel tax rates increase in 2002, and what inventory tax applied?
2002 House Bill 3011 increased all Kansas motor fuel tax rates by $.02 per gallon effective July 1, 2002. The new rates were: gasoline $.23, gasohol $.23, special fuel (diesel) $.25, and L.P. gases $.…
After the court injunction was lifted, must Kansas fuel distributors remit tax on deliveries to retailers on Indian reservations?
A federal District Court for the District of Kansas lifted its injunction that had barred the Kansas Department of Revenue from collecting motor fuel tax on fuel sold or delivered to retailers on the …
How much did Kansas motor fuel tax rates rise on July 1, 2001, and what inventory tax applied?
1999 House Bill 2071 increased all Kansas motor fuel tax rates by $.01 per gallon effective July 1, 2001. The new per-gallon rates were: gasoline $.21, gasohol $.21, special fuel (diesel) $.23, and L.…
How did House Bill 2071 raise Kansas fuel tax rates starting July 1, 1999, and what inventory tax applied?
House Bill 2071 (1999) increased all Kansas fuel tax rates by $.02 per gallon effective July 1, 1999, with further increases of $.01 per gallon on July 1, 2001 and $.01 per gallon on July 1, 2003, and…
How does a Kansas religious organization claim its sales tax exemption, and does it cover fuel or out-of-state purchases?
A religious organization claims the exemption with a certificate, not an exemption number, by giving vendors a completed exemption certificate for qualifying purchases under K.S.A. 79-3606(aaa). The e…
How did the 1995 federal restraining order affect Kansas motor fuel tax on sales to certain tribes?
On October 5, 1995, Federal District Judge Dale Saffels issued an order temporarily restraining the Kansas Department of Revenue from collecting tax from distributors who sell motor fuel to the Iowa, …
How does House Bill 2161 relieve Kansas school buses from motor fuel tax?
House Bill 2161, effective July 1, 1995, helps school districts and nonpublic schools with motor fuel tax on fuel for their buses. A 'school bus' (per K.S.A. 8-1406) is a bus privately owned and contr…
How much motor fuel tax can Kansas garbage and solid waste disposal truck operators claim as a non-highway exemption?
The Department determined that operators of trucks designed, equipped, and used exclusively for garbage, refuse, or solid waste disposal may treat 35% of the fuel used in those trucks as exempt from f…
Browse Kansas rulings by topic
These are official tax letter rulings and advisory opinions issued by Kansas's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.