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K.A.R. 92-19-57

Sales tax on motor fuels, special fuels, liquefied petroleum, and other fuels.

Official textus-ks/regssos.ks.govlast amended
Summarize

# (a)

Each sale of motor fuel, special fuel, liquefied petroleum, and any other similar fuel that is subject to a Kansas fuel excise tax shall be exempt from sales tax if a Kansas fuel excise tax has been imposed and the fuel excise tax is not refundable.
However, each sale of these fuels shall be subject to sales tax if no Kansas fuel excise tax has been 92-19-58 DEPARTMENT OF REVENUE imposed, unless the sale is specifically exempt under the sales tax act.

# (b)

Except as provided in subsection (a), each sale of motor fuel, special fuel, liquefied petroleum, and any other similar fuel for use in cooling, refrigerating, or heating for nonresidential or nonagricultural purposes shall be subject to sales tax. Fuel used to power refrigeration units on trucks and trailers, other than fuel used in such units by interstate common carriers, shall be subject to sales tax.

# (c)

Except as provided in subsection (a), each sale of motor fuel, special fuel, liquefied petroleum, and any other similar fuel for use in aircraft, other than purchases of these fuels by passenger airlines and other interstate common carriers, shall be subject to sales tax. (Authorized by K.S.A.
2001 Supp. 79-3618; implementing K.S.A. 2001
Supp. 79-3602, 79-3606; effective May 1, 1988;
amended Dec. 13, 2002.)

Amendment history

(Authorized by K.S.A. 2001 Supp. 79-3618; implementing K.S.A. 2001 Supp. 79-3602, 79-3606; effective May 1, 1988; amended Dec. 13, 2002.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

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In this article (40 sections)
  1. 92-19-42 · 92-19-42
  2. 92-19-43 · Tax due upon registration of vehicle by dealer; exception;…
  3. 92-19-44 · Sampling methods.
  4. 92-19-45 · Audit facilities.
  5. 92-19-46 · Selling price.
  6. 92-19-47 · 92-19-47
  7. 92-19-49 · 92-19-49
  8. 92-19-49a · 92-19-49a
  9. 92-19-49b · Goods returned when a sale is rescinded.
  10. 92-19-49c · Refund applications; refund claims; required forms.
  11. 92-19-49d · Review of refund applications; processing of refund claims.
  12. 92-19-50 · 92-19-50
  13. 92-19-51 · Gratuities, service charges and minimum charges.
  14. 92-19-52 · Agency relationships; direct purchases.
  15. 92-19-53 · Consumed in production.
  16. 92-19-54 · Ingredient or component part.
  17. 92-19-55 · 92-19-55
  18. 92-19-55a · 92-19-55a
  19. 92-19-55b · Operating leases.
  20. 92-19-56 · 92-19-56
  21. 92-19-57 · Sales tax on motor fuels, special fuels, liquefied…
  22. 92-19-58 · Revenue rulings.
  23. 92-19-59 · Private letter rulings.
  24. 92-19-61 · 92-19-61
  25. 92-19-61a · Retailers’ responsibility to collect sales tax; presumption…
  26. 92-19-62 · Warranties, service and maintenance contracts.
  27. 92-19-63 · Limitations.
  28. 92-19-64 · 92-19-64
  29. 92-19-64a · Responsible individuals.
  30. 92-19-65 · Medical equipment and supplies.
  31. 92-19-66 · Contractors, subcontractors and repairmen; purchases of…
  32. 92-19-66a · 92-19-66a
  33. 92-19-66b · Labor services.
  34. 92-19-66c · Purchase and lease of tools and equipment.
  35. 92-19-66d · 92-19-66d
  36. 92-19-66e · Project exemptions.
  37. 92-19-67 · 92-19-67
  38. 92-19-68 · 92-19-68
  39. 92-19-69 · Caterers.
  40. 92-19-70 · 92-19-70
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