Memorandum

Identifying Information:Tax Rates
Tax Type:Motor Vehicle Fuel Tax
Brief Description:Historical Tax Rates from 1925 to Present
Keywords:


Body:

Kansas Department of Revenue, Research and Revenue Analysis

Kansas Motor Fuel Tax Rates
[Motor fuels tax is per gallon; trip permits are each; oil inspection fee is per barrel (50 gallons)]

Legislative
Session
Year
Effective
Date
Fiscal
Year
Gasoline
Gasohol
E-85
Gasohol
Diesel
LP-Gas
Compressed
Natural
Gas*
Motor
Carrier
Trip
Permits
Inventory
Tax
Oil
Inspection
Fee (bbl)
1925
5-1-25
1925
$0.02
1929
4-29-29
1929
$0.03
1935
7-1-35
1936
$0.03
1941
7-1-41
1942
$0.03
$0.03
$0.03
$0.03
1945
3-1-46
1946
$0.04
$0.04
$0.04
$0.03
1949
4-1-49
1949
$0.04
$0.04
$0.04
$0.03
1949
7-1-49
1950
$0.05
$0.05
$0.05
$0.005
1955
7-1-56
1956
$0.05
$0.07
$0.07
$0.005
1956
7-1-56
1957
$0.05
$0.07
$0.05
$0.005
1957
7-1-57
1958
$0.05
$0.07
$0.07
$0.005
1959
7-1-59
1959
$0.05
$0.07
$0.05
$0.005
1969
7-1-69
1970
$0.07
$0.08
$0.05
$0.02
$0.005
1971
7-1-76
1972
$0.07
$0.08
$0.05
$3.00
$0.02
$0.005
1976
7-1-77
1977
$0.08
$0.10
$0.07
$3.00
$0.01
$0.005
1977
3-1-76
1978
$0.08
$0.10
$0.07
$5.00
$0.01
$0.005
1979
7-1-77
1980
$0.08
$0.03
$0.10
$0.07
$5.00
$0.01
$0.005
1979
7-1-79
1981
$0.08.
$0.04
$0.10
$0.07
$5.00
$0.01
$0.005
1979
7-1-80
1982
$0.08
$0.05
$0.10
$0.07
$5.00
$0.01
$0.005
KAR*
7-1-81
1982
$0.08
$0.05
$0.10
$0.07
$0.07
$5.00
$0.01
$0.005
1979
5-1-82
1983
$0.08
$0.06
$0.10
$0.07
$0.07
$6.00
$0.02
$0.005
1983
7-1-83
1984
$0.10
$0.06
$0.12
$0.09
$0.09
$6.50
$0.02
$0.005
1983
1-1-84
1984
$0.11
$0.06
$0.13
$0.10
$0.10
$6.50
$0.01
$0.005
1985
7-1-85
1986
$0.11
$0.07
$0.13
$0.10
$0.10
$6.50
$0.01
$0.005
1985
7-1-86
1987
$0.11
$0.08
$0.13
$0.10
$0.10
$6.50
$0.01
$0.005
1987
7-1-87
1988
$0.11
$0.11
$0.13
$0.10
$0.10
$6.50
$0.03
$0.005
1989
7-1-89
1990
$0.15
$.0.15
$0.17
$0.14
$0.14
$8.50
$0.04
$0.005
1989
7-1-90
1991
$0.16
$0.16
$0.18
$0.15
$0.15
$9.00
$0.01
$0.005
1989
7-1-91
1992
$0.17
$0.17
$0.19
$0.16
$0.16
$9.50
$0.01
$0.005
1989
7-1-92
1993
$0.18
$0.18
$0.20
$0.17
$0.17
$10.00
$0.01
$0.005
1990
7-1-90
1991
$0.01
1996
7-1-96
1997
$0.015
1999
7-1-99
2000
$0.20
$0.20
$0.22
$0.19
$0.19
$11.00
$0.02
$0.015
2001 7-1-01 2002 $0.21 $0.21 $0.23 $0.20 $0.20 $11.50 $0.01 $0.015
2002 7-1-02 2003 $0.23 $0.23 $0.25 $0.22 $0.22 $12.50 $0.02 $0.015
2002 7-1-03 2004 $0.24 $0.24 $0.26 $0.23 $0.23 $13.00 $0.01 $0.015
2006 1-1-07 2007 $0.17
2008 1-1-09 2009 $0.0135
2010 7-1-10 2011 $0.015

* Kansas Administrative Regulations, 92-14-9. 120 cubic feet of compressed natural gas equals one gallon.

Sources: Kansas Statutes Annotated: 55-426;79-34,141;79-34,118 and KAR 92-14-9
Kansas Department of Revenue, Motor Fuel Tax Section
Kansas Legislative Research, KANSAS TAX FACTS, various
Kansas Department of Transportation, SELECTED STATISTICS, various
Kansas Administrative Regulations






Date Composed: 10/06/1997 Date Modified: 08/16/2010