Questions and Answers
Motor Vehicle Fuel (Gasoline
Kansas Retailers' Sales Tax
Sale of Gasoline
MOTOR VEHICLE FUEL (GASOLINE) #77 (8/91)
STATUS: The general rule is that a sales tax is not assessed upon the gross receipts received from the sale of motor vehicle fuel (gasoline), provided an excise tax has been paid on the motor fuel. A refund of the excise tax assessed on gasoline may be obtained from the KDOR when the gasoline is used in off-highway use.
imposes a sales tax, "upon the gross receipts received from the sale of tangible personal property at retail within this state".
exempts from sales tax, "all sales of motor-vehicle fuel or other articles upon which a sales or excise tax has been paid, not subject to refund, under the laws of this state except cigarettes as defined by K.S.A. 79-3301 and amendments thereto, cereal malt beverages and malt products as defined by K.S.A. 79-3817 and amendments thereto, including wort, liquid malt, malt syrup and malt extract, which is not subject to taxation under the provisions of K.S.A. 79-41a02 and amendments thereto, and motor vehicles as defined by K.S.A. 79-1017 and amendments thereto".
K.A.R. 92-19-57. Sales tax on motor fuels, special fuels, liquefied petroleum and other fuels.
"(a) Each sale of motor fuel, special fuel and other similar fuels shall be exempt from sales tax if the Kansas excise tax has been imposed, and the excise tax is not refundable. However, each sale of motor fuel, special fuel and other similar fuels shall be subject to sales tax if no Kansas excise tax has been imposed, unless specifically exempt under the sales tax act.
(b) Except as provided in paragraph (a), each sale of motor fuel, special fuel and other similar fuels for use in cooling, refrigerating or heating for nonresidential or non-agricultural purposes is subject to sales tax. Fuel used to power refrigeration units on trucks and trailers shall be subject to sales tax.
(c) Except as provided in paragraph (a), each sale of motor fuel, special fuel and other similar fuels for use in aircraft, other than purchases of such fuels by persons licensed as interstate common carriers, shall be subject to sales tax.
Motor Fuel Tax Law at K.S.A. 79-3401
Return to KSA Listing