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KS Notice 05-03 Motor Vehicle Fuel Tax 2005-05-16

What changed for commercial-zone and out-of-state farm-plated vehicles under Kansas motor-fuel law on July 1, 2005?

Short answer: 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 either a Kansas fuel trip permit or a valid International Fuel Tax Agreement license from their base jurisdiction. The notice is historical guidance on the 2005 change; current permit and IFTA requirements should be confirmed separately.

Apply this to your situation

This page answers the general question as of 2005. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 2005
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Kansas Department of Revenue Notice providing general public guidance, not a private ruling issued to one taxpayer. It does not have the force of law and describes a historical July 1, 2005 change to motor-fuel permits and IFTA coverage; later law, permits, or procedures may change the result. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

House Bill 2297 removed two Kansas interstate motor-fuel-use exemptions effective July 1, 2005:

  • the exemption for commercial-zone vehicles; and
  • the exemption for vehicles with out-of-state farm plates that would have qualified for Kansas farm registration.

After the change, qualifying motor vehicles needed either a Kansas fuel trip permit or a valid IFTA license from their base jurisdiction.

What this means for you

Commercial carriers and out-of-state farm-plated vehicles could no longer assume the prior exemptions applied. Historical operations after June 30, 2005 needed permit or IFTA coverage as described in the notice.

Common questions

Q: When did the change take effect?
A: July 1, 2005.

Q: Which exemptions were removed?
A: The commercial-zone and out-of-state farm-plate motor-fuel exemptions.

Q: What coverage was required afterward?
A: A Kansas fuel trip permit or a valid IFTA license from the vehicle's base jurisdiction.

Citations and references

  • 2005 House Bill 2297.
  • K.S.A. 79-34,120.
  • K.S.A. 8-143.

Subject

2005 Motor Fuel Legislative Update

Source

Original ruling text

Notice
Notice Number: 05-03
Tax Type: Motor Vehicle Fuel Tax
Brief Description: 2005 Motor Fuel Legislative Update
Keywords:
Approval Date: 05/16/2005

Body:
KANSAS DEPARTMENT OF REVENUE
DIVISION OF TAXATION

                                                 NOTICE 05-03

                               2005 Motor Fuel Legislative Update

The 2005 Kansas Legislature enacted House Bill 2297, effective July 1, 2005, which removes the exemptions for the
Commercial Zone and Out of State farm plated vehicles. Qualifying motor vehicles will now have to secure a Kansas
fuel trip permit or have a valid IFTA license from their base jurisdiction.

House Bill 2297, amends K.S.A.79-34,120 to read as follows: Nothing in this act shall apply to any vehicle operated
by or for: (a) This state or any of its agencies or subdivisions, or (b) the United States or any of its agencies, or (c) any
agency of two or more states, or (d) any agency of one or more states and the United States. Nothing in this act shall
apply to any vehicle used exclusively within an area composed of two contiguous cities or municipalities in this state
within territory which has been designated as a commercial zone by the interstate commerce commission nor to a
vehicle operating between a city or village in this state and a city or village in another state in such territory. Nothing
in this act shall apply to any school bus as defined by the laws of this state operated by, for or on behalf of a state, any
subdivision thereof, or any private or privately operated school or schools. Nothing in this act shall apply to any
vehicle having farm registration issued under authority of K.S.A. 8-143 and amendments thereto, or to any vehicle,
registered in a state other than Kansas, which would qualify for farm registration under the provisions of K.S.A. 8-143
and amendments thereto. Sec. 2. K.S.A. 79-34,120 is hereby repealed. Sec. 3. This act shall take effect and be in force
from and after its publication in the statute book.

TAXPAYER ASSISTANCE

To obtain additional copies of this or any other notice call the Kansas Department of Revenue’s voice mail forms
request line at (785) 296-4937 or download them from our web-site: www.ksrevenue.org. If you have any questions
about this notice, please contact the Motor Fuel Tax Section.

Motor Fuel Tax
Kansas Department of Revenue
915 SW Harrison St.
Topeka KS 66625-8000

Phone (785) 368-8222
Fax (785) 296-2703

Notice 2005-03
May 16, 2005

Date Composed: 05/16/2005 Date Modified: 05/16/2005

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