IFTA Fuel Tax Reporting in Kansas

The International Fuel Tax Agreement (IFTA) is a reciprocal agreement among the lower 48 U.S. states and Canadian provinces to simplify the reporting of fuel use by motor carriers. In Kansas, the program is administered by the Kansas Department of Revenue (KDOR) in coordination with the Kansas Department of Transportation (KDOT). Under Kansas Statute 79-34,161, any motor carrier based in Kansas that operates a qualified motor vehicle in at least one other IFTA jurisdiction must register for a license and file quarterly tax returns. A qualified motor vehicle is defined as having two axles and a gross vehicle weight exceeding 26,000 pounds, having three or more axles regardless of weight, or being used in combination where the total weight exceeds 26,000 pounds. Filing accurately requires precise tracking of all miles driven and fuel purchased within Kansas and every other jurisdiction traveled during the quarter. DispatchTool streamlines this process by automatically logging GPS-verified miles by state line crossing and organizing digital fuel receipts for each power unit. This data can be exported directly to meet Kansas KDOR audit standards, reducing the risk of manual entry errors and late penalties. Carriers can use these organized trip records to ensure every gallon of diesel or gasoline is accounted for before submitting their quarterly returns. Create a DispatchTool account to start automating your IFTA mileage tracking and expense reporting today.

Kansas IFTA Registration and Decals

To register for IFTA in Kansas, carriers must have an established place of business in the state, maintain operational control of their fleet from a Kansas location, and have a valid USDOT number. The application is submitted via the Kansas Trucking Gateway (KTG) portal. Kansas does not charge a fee for the annual IFTA license; however, there is a $2.00 fee for each set of two decals. One set of decals is required per qualified motor vehicle. Decals are valid for the calendar year and must be displayed on both sides of the exterior of the cab. A 60-day grace period exists until the end of February each year, provided the carrier has ordered their new decals before the December 31 deadline.

Quarterly Filing Deadlines and Penalties

Kansas requires quarterly IFTA tax returns to be filed electronically through the Kansas Department of Revenue's online system. Returns are due by the last day of the month following the close of the reporting quarter: April 30, July 31, October 31, and January 31. If the due date falls on a weekend or state holiday, the deadline moves to the next business day. Failure to file by the deadline results in a late penalty of $50.00 or 10% of the net tax due, whichever is greater. Additionally, interest is charged on all delinquent taxes at a rate of 1% per month, as specified by the IFTA Articles of Agreement.

Kansas Fuel Tax Rates and Surcharges

For the year 2024, the Kansas fuel tax rate is $0.24 per gallon for gasoline and $0.26 per gallon for diesel fuel. It is important to note that these rates are subject to change based on legislative updates. Carriers must report the total number of gallons consumed and the total miles driven in Kansas versus other jurisdictions to determine if a tax credit or a tax payment is due. Because Kansas uses a flat rate without an additional surcharge, the calculation is straightforward: (Total Gallons Consumed in Kansas x State Tax Rate) minus (Total Gallons Purchased in Kansas with Tax Paid). A positive result indicates tax owed, while a negative result represents a credit toward the next quarter.

Record Keeping and Audit Requirements

The Kansas Department of Revenue mandates that all IFTA licensees maintain detailed records for a period of four years from the filing date. These records must include Individual Vehicle Mileage Records (IVMR) showing dates of travel, trip origins and destinations, routes taken, and odometer readings at state lines. Furthermore, carriers must keep original fuel receipts or invoices that identify the seller, the date of purchase, the number of gallons, and the specific vehicle that received the fuel. Credit card statements are generally not sufficient for audit purposes unless they contain all the aforementioned details. Digital copies are acceptable if they are legible and reflect the original document exactly.

Exemptions and Non-IFTA Miles

Kansas allows for certain mileage exemptions that may reduce the total taxable fuel consumption reported on the IFTA return. Miles driven on the Kansas Turnpike are not exempt from fuel tax, despite the toll charges. However, off-road usage, such as fuel used for auxiliary power units (APU) or refrigeration units (reefers) drawn from a separate tank, is generally not subject to the motor fuel tax. If a carrier uses fuel from the main propulsion tank for non-highway purposes, they must maintain rigorous documentation, such as metered readings, to claim a refund or credit. Unauthorized exemptions discovered during an audit will result in back-taxes, interest, and potential license revocation.

Trip Permits for Non-IFTA Carriers

Carriers that do not have an IFTA license but need to operate a qualified motor vehicle in Kansas must obtain a 72-hour Trip Permit. The cost for a Kansas Motor Fuel Trip Permit is $25.00 per vehicle. This permit allows the vehicle to travel through the state without filing a quarterly IFTA return, provided the vehicle also has valid registration and oversized/overweight permits if applicable. These permits must be secured before entering Kansas borders and can be purchased through various third-party wire services or directly through the KDOT permit office. Carriers entering the state without a valid IFTA decal or a trip permit are subject to citations and fines starting at $100.00.

Kansas Trucking Gateway (KTG) Usage

The Kansas Trucking Gateway is the centralized portal for managing all IFTA and IRP (International Registration Plan) accounts. New carriers must create a KTG account using their FEIN and USDOT number. Once registered, carriers can add vehicles, order decals, and file their quarterly returns in a single interface. The system automatically calculates the tax due or credit based on the current rates for all IFTA jurisdictions entered. Payments can be made via ACH transfer or credit card, though credit card transactions typically incur a convenience fee of approximately 2.5% of the total transaction amount.

Sources

Kansas Department of Revenue (2024) — https://www.ksrevenue.gov/mfifta.html Kansas Department of Transportation (2024) — https://www.ksdot.org/burTruckReg/default.asp International Fuel Tax Association, Inc. (2024) — https://www.iftach.org/

Frequently asked

What is the penalty for filing a late IFTA return in Kansas?

Kansas imposes a penalty of $50.00 or 10% of the total tax due, whichever is greater, for any return filed after the quarterly deadline.

How long must I keep my IFTA records in Kansas?

Under Kansas Department of Revenue regulations, you must retain all mileage and fuel records for at least 4 years from the date the tax return was filed.

What is the current diesel fuel tax rate in Kansas?

As of 2024, the Kansas diesel fuel tax rate is $0.26 per gallon, while the gasoline rate is $0.24 per gallon.

Do I need an IFTA license if I only drive within Kansas?

No, if you never leave the state of Kansas, you are not required to have an IFTA license, but you must still pay the state fuel tax at the pump.

How much does it cost to get IFTA decals in Kansas?

Kansas does not charge for the license itself, but the state charges a $2.00 fee per set of two decals per vehicle.