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
Liquified
Natural
Gas*
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
2014
7-1-2014 2015 $0.26 $0.23 $0.24
* Per House Bill 2057 from the 2014 Legislative Session the conversion formula of CNG from 120 cubic feet
to 126.67 cubic feet or 5.66 pounds of compressed natural gas to equal one gasoline gallon equivalent.
It also adds a conversion formula for Liquefied Natural Gas (LNG) for 6.06 pounds to equal one diesel 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: 07/23/2014