Notice

Notice Number:18-01
Tax Type:Motor Vehicle Fuel Tax
Brief Description:Motor Fuel Tax Refund For Fuel Used In Concrete Mixer Trucks
Keywords:Motor Fuel Tax Refund For Fuel Used In Concrete Mixer Trucks
Effective Date:07/01/2018
Approval Date:06/21/2018


Body:

Tax Policy
109 SW 9th STREET
PO BOX 3506
TOPEKA, KS 66601-3506
DEPARTMENT OF REVENUE
PHONE: 785-368-8222
FAX: 785-296-7928
www.ksrevenue.org
GOVERNOR JEFF COLYER, M.D.
SAMUEL M. WILLIAMS, SECRETARY


Notice 18-01

Refund of Tax on Motor Fuel Used In Concrete Mixer Trucks
(July 1, 2018)
Advice has been requested regarding the taxation of motor fuel used in concrete mixer trucks for non-highway purposes. Specifically, the question concerns whether fuel used to operate a power take-off or the mixer drum is exempt from motor fuel tax.

Kansas law provides for the refund of certain tax paid on motor-vehicle fuels or special fuels not used on highways.

The Department of Revenue has determined 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 fuel used in the truck, without the need to conduct a study of fuel usage, effective for fuel purchased on or after July 1, 2018. There are two requirements that must be met in order to make such a claim.

First, the person making the claim must have a valid motor fuel refund permit. If the person does not already have a permit, forms may be obtained from our website: www.ksrevenue.org. Print a copy of form MF-51, Application for Motor Vehicle / Special Fuel Tax Refund Permit, and a copy of form MF-112, Agreement to Maintain Motor Fuel Refund Records. Complete both forms and mail them, along with a $6.00 fee, to:

Kansas Department of Revenue
Motor Fuel Tax
P. O. Box 750680
Topeka, KS 66675

Second, upon receipt, the Department will review the Application and Agreement. If approved, your first claim form will be sent to you. The claim form and supporting documents (K.S.A. 79-3456) can now be submitted for review. The Department will then review the claim and determine the amount of refund. Claimants must account for and keep records of the number of gallons of fuel disbursed into and used by each concrete mixer truck.

Subsequent claims should be submitted as instructed by the Department.

If a person wants to claim a percentage higher than 25% of fuel disbursements into a mixer truck, a study may be required to prove the higher percentage. The type and manner of the study must be approved by the Kansas Department of Revenue. If the concrete mixer truck is equipped with the electronic capability (ECM) to measure the fuel used for non-highway purposes, the Department will accept that documentation in lieu of the study.

Taxpayer Assistance

Additional copies of this notice, forms or publications are available from our web site, www.ksrevenue.org. If you have questions about this Notice, please contact:
Taxpayer Assistance Center
Kansas Department of Revenue
Topeka, KS 66612-1588
Phone: 785-368-8222
Fax: 785-296-2703


Hide details for Relevant DocumentationRelevant Documentation
Final - Notice 18-01 - Refund of Tax on Motor Fuel Used in Concrete Mixer Trucks.pdfFinal - Notice 18-01 - Refund of Tax on Motor Fuel Used in Concrete Mixer Trucks.pdf

SCANNED ATTACHMENTS/DOCUMENTS


Date Composed: 06/21/2018 Date Modified: 06/21/2018