Ezel / Tax Rulings / KS
KS Notice 93-0129 Water Protection Fee 1993-01-29

What public water supply fee applied to Kansas retail water sales beginning January 1, 1993?

Short answer: Beginning January 1, 1993, Kansas imposed a public water supply fee of $0.002 per 1,000 gallons of water sold at retail. The new fee was added to the existing $0.03-per-1,000-gallon water protection fee, producing a combined rate of $0.032 per 1,000 gallons. Water retailers reported the combined fee on the quarterly water protection fee return sent to the Department of Revenue.

Apply this to your situation

This page answers the general question as of 1993. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 1993
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 official Kansas Department of Revenue guidance. The prior-notices index and filename identify it as Notice 93-0129, while the body is an unnumbered notice dated January 29, 1993; that date-like source identifier is preserved. The fee rates and regulation are historical, so verify current water fees before relying on them. 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

Effective January 1, 1993, Kansas added a public water supply fee of $0.002 per 1,000 gallons of water sold at retail.

The fee was imposed under temporary K.A.R. 28-15-12 and was added to the existing $0.03-per-1,000-gallon water protection fee. The combined fee was therefore $0.032 per 1,000 gallons.

Water retailers reported the public water supply fee on the same water protection fee return they remitted quarterly to the Kansas Department of Revenue.

The notice says 1992 House Bill 3167 authorized the Kansas Department of Health and Environment to create fees by regulation for inspecting and regulating public water supplies, with a statutory maximum of $0.002 per 1,000 gallons for this fee.

What this means for you

A Kansas water retailer needed to apply the combined per-gallon fee to retail water sold from January 1, 1993 and include it on the quarterly water protection fee filing.

Common questions

Q: What was the new fee by itself?
A: $0.002 per 1,000 gallons.

Q: What was the combined fee after the change?
A: $0.032 per 1,000 gallons.

Q: Was a separate return required?
A: No. The notice says the fee was reported on the quarterly water protection fee return.

Citations and references

  • K.A.R. 28-15-12 — temporary public water supply fee regulation.
  • 1992 House Bill 3167 — authority for public water supply inspection and regulation fees.

Subject

Public Water Supply Fee

Source

Original ruling text

Notice
Notice Number: Public Water Supply Fee
Tax Type: Water Protection Fee
Brief Description: Public Water Supply Fee
Keywords:
Effective Date: 01/29/1993

Body:
Notice

TO: Water Retailers

FROM: Kansas Department of Revenue
Business Tax Bureau
SUBJECT: Public Water Supply Fee

DATE: January 29, 1993

On December 31, 1992, the Rules and Regulations Board approved the Kansas Department
of Health and Environments New Temporary Kansas Administrative Regulation 28-15-12.
The effect of this regulation is to impose a public water supply fee of two-tenths of one cent
[$.002] per 1,000 gallons of water sold at retail. This fee is in addition to the current
three cents [$.03] per gallons water protection fee. The effective date of the change
is January 1, 1993. Therefore, retail sales of water sold on and after January 1, 1993
are subject to a combined fee at a rate of three and two-tenths cents [$.032] per 1,000
gallons. The public water supply fee will be reported on your water protection fee return
that is remitted quarterly to the Department of Revenue.

House Bill No. 3167, enacted by the 1992 Kansas Legislature, enables the Kansas
Department of Health and Environment to establish through regulation a system of fee for
inspection and regulation of public water supplies. The bill established a maximum rate of
two-tenths cent [$.002] per 1,000 gallons of water sold at retail.

If you have any questions regarding the application of the Public Water Supply Fee, please
write the Business Tax Bureau, Kansas Department of Revenue, Topeka, Kansas 66625-0001,
or call [913] 296-2406.

Date Composed: 10/06/1997 Date Modified: 10/10/2001

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