Is Racing Fuel subject to Motor Vehicle Fuel tax when it is used only “off road” on race tracks?
Racing Fuel would clearly fit within the definition of “special fuels,” set forth at K.S.A. 79-3401(s) and also appears to fit within the definition of “motor vehicle fuels,” set forth at K.S.A. 79-3401(l). Racing would be subject to the motor vehicle fuel tax imposed under K.S.A. 2000 Supp. 79-3408 et seq., to be paid by the supplier or the distributor. In accordance with K.A.R. 92-3-20, the end-user or consumer (not the supplier or distributor) of the Racing Fuel may claim a refund from the Department of motor vehicle fuel tax on fuel properly documented and substantiated as consumed in non-highway use.
Racing Fuel would clearly fit within the definition of “special fuels,” set forth at K.S.A. 79-3401(s) and also appears to fit within the definition of “motor vehicle fuels,” set forth at K.S.A. 79-3401(l). Racing would be subject to the motor vehicle fuel tax imposed under K.S.A. 2000 Supp. 79-3408 et seq., to be paid by the supplier or the distributor. In accordance with K.A.R. 92-3-20, the end-user or consumer (not the supplier or distributor) of the Racing Fuel may claim a refund from the Department of motor vehicle fuel tax on fuel properly documented and substantiated as consumed in non-highway use. Taxation of motor fuel sales made in federal areas. All retailers, and base exchanges and commissaries, must collect Kansas motor vehicle fuel taxes on fuel sales made on Federal areas located within Kansas. Congress has waived the sovereign immunity of the United States in regard to collection of state motor vehicle fuel taxes on sales made on federal areas. The only exception is fue
Related Questions
- If motor fuel is used in a vehicle registered for highway use with the Kansas Department of Revenue, but is used for non-highway purposes only, is it eligible for a refund of motor fuel taxes paid?
- Is Racing Fuel subject to Motor Vehicle Fuel tax when it is used only "off road" on race tracks?
- How does sales tax and motor vehicle fuel tax apply to unleaded racing fuel?
