Kansas: Fuel Excise Taxes
Kansas Cigarette and Fuel Excise Taxes
In addition to (or instead of) traditional sales taxes, gasoline and other Fuel products are subject to excise taxes on both the Kansas and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
Kansas Gasoline Tax
| Excise: | $0.24 / gallon |
|---|---|
| Addl. Tax: | $0.01 / gallon† |
| Total Tax: | $0.25 / gallon |
Kansas Diesel Tax
| Excise: | $0.26 / gallon |
|---|---|
| Addl. Tax: | $0.01 / gallon† |
| Total Tax: | $0.27 / gallon |
Kansas Gasohol Tax
| Excise: | $0.24 / gallon |
|---|---|
| Addl. Tax: | $0.01 / gallon† |
| Total Tax: | $0.25 / gallon |
† Additional Applicable Taxes: Environmental and inspection fees
Other Kansas Fuel Excise Tax Rates
The primary excise taxes on fuel in Kansas are on gasoline, though most states also tax other types of fuel.
Kansas Aviation Fuel Tax
In Kansas, Aviation Fuel is subject to a state excise tax of $.24 per gallon if used in a taxable manner.
Point of Taxation: Reportable, but not taxable unless used in a taxable manner.
Kansas CNG Tax
In Kansas, CNG is subject to a state excise tax of $.24 per GGE
Point of Taxation:
Kansas Jet Fuel Tax
In Kansas, Jet Fuel is subject to a state excise tax of $.24 per gallon if used in a taxable manner.
Point of Taxation: Reportable, but not taxable unless used in a taxable manner.
Kansas LNG Tax
In Kansas, LNG is subject to a state excise tax of $.26 per DGE
Point of Taxation:
Kansas Propane Tax
In Kansas, Propane is subject to a state excise tax of $.23 per gallon
Point of Taxation:
Payment of Kansas Fuel Excise Taxes
Payments of fuel excise taxes are made by fuel vendors, not by end consumers, though the taxes will be passed on in the fuel's retail price. Fuel tax is due on the 25th of each month for the previous month with the exception being interstate motor fuel users who must pay fuel tax on the last day of January, April, July and October of each year.
Kansas Fuel Tax Reports
Fuel producers and vendors in Kansas have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Kansas government. Click the button below to view details on eight KS fuel tax reports.
View Fuel Tax ReportsAnnual Renewal Mileage Permit and Decal (BT/mf6)
Report Due: Due Dec 31 and Decal due to be placed on vehicle by February 28.
Distributors Tax Return (MF-52)
Report Due: 25 th of the month following the period reported
Report Penalties: No penalty assessed for late filing of the return.
Payment Due: 25 th of the month following the period reported
ReportPenalties: No penalty assessed for late filing of the return.
PaymentPenalties: 5% penalty and .333% interest. Additional interest is assessed monthly on unpaid tax liability.
Liquefied Petroleum Motor Fuel Tax Return (MF-202)
Report Due: 25 th of the month following the period reported
Report Penalties: No penalty assessed for late filing of the return.
Payment Due: 25 th of the month following the period reported
ReportPenalties: No penalty assessed for late filing of the return.
PaymentPenalties: 5% penalty and .333% interest. Additional interest is assessed monthly on unpaid tax liability.
Liquid Fuel Carrier Petroleum Products Report - Schedule of Deliveries (MF-206)
Report Due: 25 th of the month following the period reported
Report Penalties: No penalty assessed for late filing of the return.
Payment Due: NA Informational return
ReportPenalties: No penalty assessed for late filing of the return.
PaymentPenalties: NA Informational return
Motor Fuel Inventory Tax Return (MF-219)
Report Due: 25 th of the month following the tax increase/decrease.
Payment Due: 25 th of the month following the tax increase/decrease.
Motor Fuel Retailers' Informational Return (MF-90)
Report Due: 25 th of the month following the period reported
Report Penalties: No penalty assessed for late filing of the return.
Payment Due: NA Informational return - no Remittance
ReportPenalties: No penalty assessed for late filing of the return.
PaymentPenalties: NA Informational return
Petroleum Products Inspection & Environmental Assurance Fee Report (MF-7 & MF-7a)
Report Due: 25 th of the month following the period reported
Report Penalties: No penalty assessed for late filing of the return.
Payment Due: 25 th of the month following the period reported
ReportPenalties: No penalty assessed for late filing of the return.
PaymentPenalties: 5% penalty and .333% interest. Additional interest is assessed monthly on unpaid tax liability.
Producer/Manufacturer, Blender, End Consumer Motor Fuel Tax Report (MF-54)
Report Due: 25 th of the month following the period reported
Report Penalties: No penalty assessed for late filing of the return.
Payment Due: 25 th of the month following the period reported
ReportPenalties: No penalty assessed for late filing of the return.
PaymentPenalties: 5% penalty and .333% interest. Additional interest is assessed monthly on unpaid tax liability.
Federal Fuel Excise Taxes
The price of all motor fuel sold in Kansas also includes Federal motor fuel excise taxes, which are collected from the manufacturer by the IRS and are used to support the Federal Highway Administration. Federal excise tax rates on various motor fuel products are as follows:
| Gasoline | $0.18.4 per gallon |
|---|---|
| Diesel and Kerosene | $0.242 per gallon |
| Liquefied Petroleum Gas | $0.183 per gallon † |
| Liquefied Natural Gas (LNG) | $0.243 per gallon † |
| Compressed Natural Gas (CNG) | $0.184 per gallon † |
Included in the Gasoline, Diesel/Kerosene, and Compressed Natural Gas rates is a 0.1 ยข per gallon charge for the Leaking Underground Storage Tank Trust Fund (LUST).
† These tax rates are based on energy content relative to gasoline.
What percentage of the cost of gas in Kansas comes from taxes and gas station profit?
The diagram above shows how the prices of an average gallon of gasoline and diesel fuel are broken down among various components, including the cost of the crude oil, refining, distribution / marketing, and taxes. In most areas, state and federal excise taxes amount to about 13% of the cost of a gallon of gas. Gas stations generally only profit a few cents per gallon.
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