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KS Notice 19-03 Motor Fuel Tax 2019-06-03

What did the 2019 Kansas legislature change for motor fuel and electric vehicles?

Short answer: Kansas Notice 19-03 summarizes two 2019 bills. House Bill 2087 (Section 1) amended the definition of 'school bus' in K.S.A. 79-3401(r) for motor fuel refund purposes, so it now covers a privately owned vehicle contracted for, leased, or hired by a school district or nonpublic school to transport pupils or students to or from school or school-related functions, as well as one owned and operated by a district or nonpublic school and registered under K.S.A. 8-126 et seq.; it is effective July 1, 2019. House Bill 2214 (Section 1) amended K.S.A. 8-143 to add annual vehicle registration fees, effective January 1, 2020, of $50 for electric hybrid or plug-in electric hybrid vehicles and $100 for all-electric vehicles. The notice reproduces only portions of the bills and points to the Kansas Legislature's website for full text.

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This page answers the general question as of 2019. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 2019
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Kansas Department of Revenue Notice: public guidance the Department issues to explain Kansas tax law, most often a newly enacted statute. It states the Department's general interpretation and administration of the law; it does not have the force of law and is not a private ruling issued to any one taxpayer. It reflects the statutes, regulations, and rates in effect on its issue date and may since have been amended or superseded by a later notice or law change, so confirm it is still current before relying on it. Kansas state and local sales and use taxes are administered centrally by the Department, so there is no self-collected home-rule city tax outside its scope. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
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Plain-English summary

Kansas Notice 19-03 is a 2019 Motor Fuel Legislative Update summarizing two bills enacted by the 2019 Legislature. It reproduces only portions of each bill and directs readers to the Kansas Legislature's website for full text.

HB 2087 -- "school bus" definition for motor fuel refunds. Section 1 amends the definition of "school bus" in K.S.A. 79-3401(r) for motor fuel refund purposes. As amended, "school bus" means a motor vehicle that is either (1) privately owned and contracted for, leased, or hired by a school district or nonpublic school to transport pupils or students to or from school or school-related functions or activities, or (2) owned and operated by a school district or nonpublic school, registered under K.S.A. 8-126 et seq., and used for that transportation. This bill is effective upon publication in the statute book, July 1, 2019.

HB 2214 -- registration fees for electric and hybrid vehicles. Section 1 amends K.S.A. 8-143 governing annual registration/license fees. On and after January 1, 2020, the fee schedule adds:

  • $50 for motor vehicles that are electric hybrid or plug-in electric hybrid vehicles; and
  • $100 for motor vehicles that are all-electric vehicles.

This bill is effective January 1, 2020.

What this means for you

Schools and their fuel-refund filers

  • The broadened "school bus" definition (K.S.A. 79-3401(r)) can affect eligibility for motor fuel tax refunds on fuel used in qualifying buses, effective July 1, 2019.
  • Both privately owned buses contracted/leased/hired by a school and school-owned registered buses can qualify.

Electric and hybrid vehicle owners

  • Starting January 1, 2020, expect an added annual registration fee of $50 (hybrid/plug-in hybrid) or $100 (all-electric) under K.S.A. 8-143.

Anyone needing the full text

  • This notice includes only portions of the bills -- see the Kansas Legislature's website (www.kslegislature.org) for the complete text.

Common questions

What did HB 2087 change? It amended the "school bus" definition in K.S.A. 79-3401(r) for motor fuel refund purposes, effective July 1, 2019.

What did HB 2214 change? It amended K.S.A. 8-143 to add annual registration fees, effective January 1, 2020, of $50 for hybrid/plug-in hybrid and $100 for all-electric vehicles.

When are the changes effective? HB 2087 is effective July 1, 2019; HB 2214 is effective January 1, 2020.

Is the full bill text in the notice? No -- the notice includes only portions; see www.kslegislature.org for full text.

Citations and references

  • House Bill 2087 (2019), Section 1 -- amended the "school bus" definition in K.S.A. 79-3401(r) for motor fuel refunds.
  • House Bill 2214 (2019), Section 1 -- amended K.S.A. 8-143 to add $50 (hybrid) and $100 (all-electric) annual registration fees from January 1, 2020.
  • K.S.A. 79-3401(r) and K.S.A. 8-143 -- the amended statutes.

Source

Original ruling text

Division of Taxation
120 SE 10th Avenue Phone: 785-368-8222
PO Box 3506 Fax: 785-296-4993
Topeka KS 66601-3506 www.ksrevenue.org
Mark A. Burghart, Secretary Laura Kelly, Governor

                                     NOTICE 19-03
                            2019 Motor Fuel Legislative Update
                                      June 3, 2019

The following Bills were enacted by the 2019 Legislature:

HB2087
Section 1 of the Bill changes the definition of "school bus" found in K.S.A. 79-3401(r) for Motor
Fuel refund purposes. As amended, the new language provides:

         (r) "school bus" means every motor vehicle that is: (1) Privately owned and
   contracted for, leased or hired by a school district or nonpublic school for the
   transportation of pupils, or students to or from school-related functions or activities; or
   (2) owned and operated by a school district or nonpublic school that is registered under
   the provisions of K.S.A. 8-126 et seq., and amendments thereto, used for the
   transportation of pupils, or students to or from school or to or from school-related
   functions or activities.

This bill is effective from and after publication in the statute book, July 1, 2019.

HB2214
Section 1 of the Bill amends K.S.A. 2018 Supp. 8-143 to read, in part, as follows:

        8-143. (a) All applications for the registration of motorcycles, motorized bicycles and
   passenger vehicles other than trucks and truck tractors, except as otherwise provided, shall
   be accompanied by an annual license fee as follows:
   ....

          (2) On and after January 1, 2020:
   ....

        (C)(iii) for those motor vehicles that are electric hybrid or plug-in electric hybrid
   vehicles, $50; and
        (iv) for those motor vehicles that are all-electric vehicles, $100.

This bill is effective January 1, 2020.

This notice includes only portions of the bills. For a detailed, full text copy of each bill, please
visit the Kansas Legislature's website at www.kslegislature.org. This notice can also be found
on our website at www.ksrevenue.org.

If you have questions or need assistance, please contact the Division of Taxation, Motor Fuel
Tax, at 785-368-8222.

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