Motor Vehicle Fuel Tax
Garbage, Refuse or Solid Waste Disposal Licenses
TO: Garbage, Refuse or Solid Waste Disposal Licenses
FROM: Kansas Department of Revenue
Business Tax Bureau
Motor Fuel Tax Section
SUBJECT: Non-Highway Fuel Tax Exemptions
DATE: March 18, 1988
This is to advise you the Department of Revenue has determined that persons
who operate trucks designed equipped and used exclusively for garbage, refuse
or solid waste disposal are entitle to claim 35% of the fuel used in said trucks
exempt from fuel tax. This 35% exemption has been determined to be fuel used
for non-highway purpose.
With respect to the motor-vehicle fuel tax, said persons may obtain a refund of
the tax paid based upon this 35% exemption. Persons licensed as special fuel
users may claim this 35% as an exemption.
Any person claiming a percentage greater than 35% must maintain records
and documentation supporting the greatest percentage.
It should be noted that when fuel is purchased and the fuel tax is either refundable
or exempt, the fuel is subject to the appropriate sales/use tax.
This notice is effective January 1, 1988, and supersedes all pervious notice,
ruling, opinions and decisions issues by Department of Revenue.
Should you have any questions regarding this notice, or need any addition.
Please write the Kansas Department of Revenue, Business Tax Section,
Third Floor, Robert B. Docking State Office Building, Topeka, Kansas
66625-0001, or Telephone  296-2412.
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