Form Pub. Ks-1560 - Kansas Business Taxes For Schools & Educational Institutions Page 17
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37amendments thereto, used for the transportation
painted thereon [K.S.A. 8-1280]. Therefore, if a non-
of pupils, students or school personnel to or from
tagged school bus uses diesel fuel, the school may
school or to or from school-related functions or
purchase dyed diesel for it. Since there is no state or
activities. [K.S.A. 72-8301(g)(1), K.S.A 8-1406,
federal tax on dyed fuels used in non-highway and non-
and K.S.A. 79-3401]
tagged (registered) vehicles, no refund is applicable.
CAUTION: Not all vehicles used by a school to
However, if you do not have access to dyed product
transport its students are school buses. For
for your non-tagged buses or only have storage for clear
example, a SUV, van or other vehicle not
diesel, you may apply for a refund of the motor fuel tax
designed to carry more than ten passengers is not a
on the clear diesel used in your school buses. A school
school bus even when it is owned and operated by a
district or private operator buying fuel for any school
school district to transport its students. Since this type
bus (tagged or not) that uses gasoline or clear diesel
of vehicle is not a school bus, the motor fuel tax paid on
fuel must apply for a refund of motor fuel tax that is
the fuel is not eligible for refund.
automatically included in the price paid at the pump.
Refund of Motor Fuel Tax
Sales Tax on Gasoline and Special Fuels
Any motor vehicle that meets the definition of a school
The fuels on which a motor fuel tax refund is
bus will be eligible for a refund of motor fuel tax paid on
received are automatically subject to Kansas sales
motor-vehicle fuels or special fuels used for the
tax unless you can claim a valid sales tax exemption.
transportation of pupils, students or school personnel
Schools are exempt from paying sales tax on their fuels;
to or from school, or to or from school-related functions
private companies generally are not. The state and local
or activities. The buyer of the fuel must obtain a Motor
sales tax due on these fuels is based on the location of
Fuel Refund Permit. All requirements under the motor
the seller and the price paid for each gallon on which
fuel refund provisions will apply to the permit holder.
the motor fuel tax was refunded.
To apply for a Motor Fuel Refund Permit you will need
A nonprofit private school applies for a
to complete the application, Form MF-51. There is a $6
refund of the motor fuel tax paid on 1,000
fee. Once processed, a refund permit and claim card to
gallons of gasoline costing $1,420, and
request your refunds will be sent to you. Refund permits
receives a motor fuel tax refund of $230.
are valid for three years; renewal applications are
This school is exempt from paying sales tax, and will
automatically sent when the permit is about to expire.
provide this information on the back of its motor fuel tax
refund claim (MF-35).
Refund claims for motor fuel tax paid on gasoline or
clear diesel fuel that you purchase for use in your school
A private bus company leases school
buses may be submitted at any time. However, each
buses to the school district. The buses
refund request must be over $25, and submitted within
use diesel fuel and are tagged in the
ONE YEAR of the date of the fuel purchase. Original
company name. The bus company cannot
receipts or pre-approved statements (such as credit
purchase dyed diesel fuel. For the period of September
card statements from the gas station) must be submitted
1 through December 31, the company purchased 8,000
with the claim card. A new claim card is mailed with each
gallons of clear diesel fuel; 5,000 of which were used
refund payment.
for the transportation of pupils, students or school
personnel to or from school or to or from school-related
CAUTION: KDOR will cancel the refund permit
functions or activities. It applies for a refund of the
of any claimant making a false statement on
special fuel tax paid from September 1 to December 31
the application for a permit or on a claim for
(26 cents/gallon) on the 5,000 gallons of clear diesel
refund. Permits will also be cancelled if it is found that
eligible for refund, and receives a refund of $1,250.
the permit holder is using the fuel for which a refund is
claimed in any motor vehicle except a school bus.
The private bus company, however, must now pay
[K.S.A. 79-3455]
the applicable state and local sales tax on these 5,000
gallons of diesel fuel - it does not have an exemption
If you have questions about the application, permit
available for the fuel use under sales tax law. It will report
or refund process, please contact our Motor Fuel Refund
its fuel cost in the merchandise consumed section of
Section at (785) 368-8222.
the sales tax return and self-accrue the applicable tax
due. The sales tax due on the fuel is based on the actual
Dyed Diesel Fuel
purchase price per gallon, at the state and local rate
applicable to the actual location where the fuel was
Dyed diesel fuel is only for non-highway and non-
purchased. If the fuels are purchased in only one local
tagged vehicles. School buses that are owned and
taxing jurisdiction, the company will report the tax using
operated by a school, school district or private school
the ST-16 filing process; if purchased in more than one
are not required to be tagged if the name of the
locality, the ST-36 filing process must be used.
municipality, school district or nonpublic school is plainly
17
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