Motor carrier taxes - Kansas

Property/Ad valorem taxes

Kansas replaced the ad valorem tax with the commercial vehicle fee in January 2014. Kansas requires any truck or truck tractor registered at a gross weight exceeding 10,000 pounds and operating as a commercial vehicle to pay an annual commercial vehicle fee.

The annual commercial vehicle fee ranges from $150 for a vehicle up to 12,000 pounds and seven years or older, to $400 for a truck registered at a gross weight of 60,000 pounds or more, regardless of age. The fee is in addition to registration fees. Trucks registered with this fee are eligible for apportioned registration.

Sales & use taxes

Sales tax is assessed on the renting or leasing of property, occasional sales of vehicles or trailers, and other enumerated services. Transportation of property for hire is not considered an enumerated service; therefore, it is not subject to sales tax.

State and local use tax is due when a taxable item is purchased outside of Kansas for use within Kansas. If the state and local sales tax paid in another state is less than the total tax rate at the Kansas buyer's location, only the difference is due to Kansas.

The sale of new or used rolling stock (including buses, trucks, and trailers), as well as the repair or replacement materials and parts, purchased by a motor carrier for immediate and direct use in interstate commerce is exempt from Kansas sales tax. To qualify for the sales exemption, the motor carrier must be engaged in interstate commerce and haul for the general public. A carrier must provide the retailer an Interstate Common Carrier Exemption Certification (form ST-28J) to claim an exemption on a vehicle or its parts.