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Ezel / Tax Rulings / KS
KS Notice 19-1125 Motor Vehicle Fuel Tax 2019-11-25

When did Kansas's environmental assurance fee on petroleum products resume?

Short answer: This Kansas Department of Revenue notice (approved November 25, 2019) advises Environmental Assurance Fee filers that, effective January 1, 2020, the environmental assurance fee of $0.01 per gallon on all petroleum products resumes until further notice. K.S.A. 65-34,117 imposes the $0.01-per-gallon environmental assurance fee on each gallon of petroleum product manufactured in or imported into Kansas; the fee is paid by the manufacturer, importer, or distributor first selling, offering for sale, using, or delivering petroleum products within the state.

Apply this to your situation

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 It reflects the statutes, regulations, and rates in effect on its issue date and may since have been amended or superseded by a later notice or law change, so confirm it is still current before relying on it.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.
View original ruling (PDF)

Plain-English summary

This Kansas Department of Revenue notice -- addressed to all Kansas Environmental Assurance Fee filers and approved November 25, 2019 -- advises that, effective January 1, 2020, the environmental assurance fee of $0.01 per gallon on all petroleum products resumes until further notice.

The fee. K.S.A. 65-34,117 imposes an environmental assurance fee of $0.01 on each gallon of petroleum product manufactured in or imported into Kansas. The fee is paid by the manufacturer, importer, or distributor first selling, offering for sale, using, or delivering petroleum products within the state.

Filers with questions were directed to the Department's Motor Fuel Tax Section.

What this means for you

Petroleum manufacturers, importers, and distributors

  • Beginning January 1, 2020, the $0.01-per-gallon environmental assurance fee on petroleum products resumed and must be collected and remitted until further notice.
  • The fee is owed by whoever first sells, offers for sale, uses, or delivers the petroleum product in Kansas.

Fuel filers

  • Adjust your reporting to include the resumed environmental assurance fee on gallons of petroleum product from January 1, 2020.

Common questions

What fee resumed on January 1, 2020? The environmental assurance fee of $0.01 per gallon on all petroleum products.

Who pays the fee? The manufacturer, importer, or distributor first selling, offering for sale, using, or delivering petroleum products in Kansas.

How much is the fee? $0.01 (one cent) on each gallon of petroleum product manufactured in or imported into Kansas.

Which statute imposes it? K.S.A. 65-34,117.

Citations and references

  • K.S.A. 65-34,117 -- imposes the $0.01-per-gallon environmental assurance fee on petroleum products, paid by the manufacturer, importer, or distributor.
  • Effective January 1, 2020 -- the fee resumed until further notice.

Source

Original ruling text

Notice
Notice Number:
Tax Type: Motor Vehicle Fuel Tax
Brief Description: Environmental Fee Adjustment Effective January 1, 2020
Keywords: Environmental Assurance Fee adjustment
Effective Date: 01/01/2020
Approval Date: 11/25/2019

Body:
NOTICE

TO: All Kansas Environmental Assurance Fee Filers
DATE: November 25, 2019

This is to advise that January 1, 2020, the Environmental Assurance Fee of $.01 per
gallon on all petroleum products shall resume until further notice.
K.S.A. 65-34,117 imposes an environmental assurance fee of $.01 on each gallon of petroleum product manufactured
in or imported into this state. The environmental assurance fee shall be paid by the manufacturer, importer or
distributor first selling, offering for sale, using or delivering petroleum products within this state.

Should you have any questions regarding this matter or require additional information, please contact this office at
(785)-368-8222 or write the Motor Fuel Tax Section, Kansas Department of Revenue, 120 SE 10th Ave, Topeka,
Kansas 66601-3506

Date Composed: 11/27/2019 Date Modified: 11/27/2019

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