Are motor fuels subject to sales tax?
If the motor fuel excise tax is applicable, no sales tax is required. Fuel that is not subject to motor fuel excise tax becomes subject to sales tax. However, there may also be a sales tax exemption for the fuel used. Am I required to file a return if I have no tax liability? A return must be filed even if there is no tax liability. If no return is filed, it is considered delinquent. Are operators of gas wells that yield natural gasoline required to obtain a license? An operator of a gas well must obtain a manufacturer’s license. A manufacturer is defined under K.S.A. 79-3401 as any person who or which produces, refines, prepares, blends, distills, manufactures or compounds motor vehicle fuels or special fuels in the state of Kansas for such person’s own use therein, or for sale or delivery therein. What is the Oil Inspection Fee? (Petroleum Products Inspection Fee) The Oil Inspection Fee is a fee collected from the position holder/supplier at the terminal or from the first importer of
