Kansas Motor Fuel

Kansas is a Uniformity State and must conform to the requirements set by the Uniformity States. Agvance Motor Fuel gives the ability to create reports and the EDI file to submit to the State of Kansas.

General information regarding Motor Fuel can be found here.

Assumptions

• Products will need to be set up as Motor Fuel Products before the Motor Fuel Tax screens described will be available.
• Agvance does not support the Liquefied Petroleum Motor Fuel Tax Return.
• Agvance does not support the Retailer’s Totalizer Gallonage Readings.
• Reconciliation can only happen within the current fiscal year. Linking to a prior year to reconcile is not available.
• When setting up the Schedules, the state abbreviation must precede the Schedule number (i.e. Kansas Schedule 5 needs to be set up as KS5).

Definitions

Uniformity Motor Fuel Types

FTA Motor Fuel Tax Section Uniformity Committee adopted the PIDX code system for the Product Codes used on the Uniformity forms. Most states do not use all of these Product Types and in some cases they treat two different products as the same product (i.e., reporting Alcohol, Ethanol, and Methanol all as code 241). Below is a list of FTA products and their Product Codes.

These Motor Fuel Types must be set up exactly for Uniformity Motor Fuel Reporting:

Gasoline

• Gasoline – 065    
• Gasoline MTBE – 071    
• Aviation Gasoline – 125

Gasohol

• Gasohol – 124    
• Alcohol – 123    

Special Fuel

• Diesel Fuel - dye added – 228    
• High Sulfur Diesel - dye added – 226    
• Low Sulfur Diesel - dye added – 227    
• No. 1 Diesel - dye added – 231    
• Diesel Fuel - undyed – 160    
• Low Sulfur Diesel #1 - undyed – 161    
• Low Sulfur Diesel #2 - undyed – 167    
• No. 1 Fuel Oil - undyed – 150    
• Jet Fuel – 130
• Kerosene - dye added – 072    
• Low Sulfur Kerosene - dye added – 073    
• High Sulfur Kerosene - dye added – 074    
• Kerosene - undyed – 142    
• Low Sulfur Kerosene - undyed – 145    
• High Sulfur kerosene - undyed – 147    
• Ethanol – 241    
• Methanol – 243    
• Residual Fuel Oil – 175
• Soy Oil – 285

Modes of Transportation

The following Modes of Transportation are used by Uniformity:

• J – Truck
• R – Rail
• B – Barge
• S – Ship
• GS – Gas Station

Uniformity Motor Fuel Tax Reporting 

FTA Uniformity specifies a Distributor’s Fuel Tax report which serves as a summary of motor fuel Receipts and Disbursements and is used to calculate motor fuel tax that is due. This report must be substantiated with a series of Schedules of Receipts and Disbursements. The paper reports and Schedules produced by Agvance will be for informational purposes only. Only the related EDI report will be filed with the state.

Note: Each State that has adopted the Uniformity standard has adapted it to fit their particular requirements. The descriptions below describe the generic uniformity logic. However, this logic may vary slightly from state to state.

Uniformity Distributor’s Fuel Tax Report

The Distributor’s Fuel Tax Report varies by state. It is used to summarize Receipts and Disbursements and calculate the amount of tax owed. The Distributor’s Fuel Tax Report must be supported by various schedules of Receipts and Disbursements.

State of Kansas Setup

Uniformity State Carrier Setup

Set up the default carrier for Disbursements at Motor Fuel / Setup / Setup Uniformity State Defaults.

Kansas Motor Fuel SETUP

There are specific setups unique to the State of Kansas at Motor Fuel / Reports / Kansas.

Company Licenses

Select Company Licenses to enter the License Number. Indicate the Type of tax ID from the drop-down then enter the Tax ID: FEIN/SSN. Also enter the Terminal Code.

Customer Licenses

Select Customer Licenses to add a license for a Customer. Double-click the Customer Name heading to choose the Customer(s) then enter the Customer License.

Tax Rates Setup

Choose Tax Rates Setup then enter the information for the three fuel types (Gasoline, Gasohol, and Special Fuel). Also populate the Importer Allowance.

EDI Setup

Choose EDI Setup to establish information about the business that will be transferred along with the tax reports filed using EDI. The fields will default to information entered during the initial Agvance setup.

Schedules of Receipts & Disbursements

Uniformity Schedules of Receipts

Each schedule is used to report a single type of fuel. If multiple types of fuel are received, multiple copies of the Schedule will be created. All of the states that have adopted Uniformity use these Schedules. In some cases, a state may not require a column of information. In these cases, the column is included on the Schedule but is not filled in.

• Schedule Type 1 – Gallons received tax paid.
• Schedule Type 2 – Gallons received from licensed distributors, tax unpaid.
• Schedule Type 3 – Gallons imported from another state direct to a customer.

Note: In Agvance, the Schedule Type has a prefix with the State abbreviation, but just the Schedule number is printed on the reports and only the Schedule number is exported in the EDI.

These schedules include the following information for each receipt.

• Carrier Name
• Carrier FEIN
• Mode of Transportation
• Point of Origin Terminal or City, State or Airport Code
• Point of Destination Terminal or City, State or Airport Code
• Acquired from
• Sellers FEIN
• Date Received
• Document Number
• Net Gallons
• Product Code

Logic for Schedules of Receipts

All of the Schedules of Receipts are produced at the same time. Purchase Invoices or Sales Invoices are the source of data for these Schedules.

The Schedules of Receipts will have one detail line for each Purchase or Sales Invoice line item that meets the following criteria: 

• The Schedule on the line item (PurInvDt.PiDtMFSched) is KS1, KS2, KS3, or KS7.
  Note: If a line item is reported to more than one state, the MFSched field may contain more than one Schedule (i.e., KS2-CO5 or MO2-KS7).
• The Purchase Invoice Date is within the Date Range specified for the report.

The Schedules of Receipts detail lines will be grouped based on the Schedule Type and Fuel Type Code with each Schedule Type and Fuel Type on a separate page. For example:

• All of the 065 Product Types with Schedule Type 2 will be reported on one or more pages.
• All of the 160 Product Types with Schedule Type 2 will be reported on one or more pages.

Each page should include a subtotal of that page. The detail lines on each page should be sorted by Invoice date/Bill of Lading number (ticket number). The Total of all detail lines from all pages is printed at the bottom of the last page of each Schedule Type.

Uniformity Schedules of Disbursements

Each Schedule is used to report a single type of fuel. If multiple types of fuel are delivered, multiple copies of the Schedule will be created. All of the states that have adopted Uniformity use these Schedules. In some cases, a state may not require a column of information. In these cases, the column is included on the Schedule but is not filled in.

• Schedule Type 5 – Gallons delivered, tax collected.
• Schedule Type 6 – Gallons delivered from licensed distributors, tax not collected.
• Schedule Type 7 – Gallons exported to the state of ________________.
• Schedule Type 8 – Gallons delivered to US Government, tax-exempt.
• Schedule Type 9 – Gallons delivered to other tax-exempt entities.
• Schedule Type 10 – Gallons delivered to Consumers in Tank Car, Transport, or Pipeline Lots.

Note: In Agvance, the Schedule Type has a prefix with the State abbreviation, but just the Schedule number is printed on the reports and only the Schedule number is exported in the EDI.

These schedules include the following information for each Receipt.

• Carrier Name
• Carrier FEIN
• Mode of Transportation
• Point of Origin
• Point of Destination Terminal or City, State or Airport Code
• Terminal Code
• Sold to (First Customer)
• Customer Name (First Customer)
• Purchaser’s FEIN
• Date
• Document Number
• Net Gallons
• Gross Gallons
• Product Code

Logic for Schedules of Disbursements

All of the Schedules of Disbursements are produced at the same time. Sales Invoices are the source of data for these schedules.

The Schedules of Disbursements will have one detail line for each Purchase or Sales Invoice line item that meets the following criteria: 

• The Schedule on the line item (InvoiceLi.MFSched) contains KS5, KS6, KS7, KS8, KS9, or KS10.
  Note: If a line item is reported to more than one state, the MFSched field may contain more than one Schedule (i.e., KS2-CO5 or MO2-KS7).
• The Invoice Date is within the Date Range specified for the report

The Schedules of Disbursements detail lines will be grouped based on the Schedule Type and Fuel Type Code with each Schedule Type and Fuel Type on a separate page. For example:

• All of the 065 Product Types with Schedule Type KS5 will be reported on one or more pages. 
• All of the 160 Product Types with Schedule Type KS5 will be reported on one or more pages. 

Each page includes a subtotal of that page. The detail lines on each page should be sorted by Invoice date/Bill of Lading number. The Total of all detail lines from all pages is printed at the bottom of the last page of each Schedule Type.

For KS6 remove the constraints for the Origin to be equal to KS.  The report needs the flexibility to have the origin to be other than KS.  

For the KS6 add the logic to switch the invoice number to the control on the report and the EDI file if the presence of the control is there.  This is only for the KS6.

Kansas/Missouri Schedule Combinations

The following Schedules are set up in Motor Fuel for exports/imports:

This allows the transaction to show up on both a Kansas Schedule and Missouri Schedule.

Distributors Tax Return – Monthly

The Distributors Tax Return must be prepared for each calendar month.  This return calculates the total amount of tax due. The Distributors Tax Return is used to report a monthly summary of all taxable and nontaxable purchases and sales of Gasoline, Gasohol, and Special Fuel. The totals from the Schedules of Receipts and Disbursements and a few amounts specified are reported on this return.

The User Information for Kansas Tax Return window opens when choosing to Preview or Print the Motor Vehicle Fuel Tax report, giving the ability to enter amounts to be used in figuring Tax Return totals.

Before the report is displayed, some amounts must be entered to create an accurate report if the return is past due. Check the Late Filing checkbox if the Tax Return is past due. If checked, enter a Penalty Rate, % and Late Fee Interest Rate, % for both Gasoline and Gasohol and Special Fuel. Select OK  to display the Distributors Tax Return.

Distributors Tax Return

Tax should be computed at the rate from the Tax Rates entered on the popup window.

• Line 1 – Total net gallons of Gasoline, Gasohol, and Special Fuel from Schedules 1, 2, 3, and 7
• Line 2(a) – Total gallons of exported fuel from Schedule 7
• Line 2(b) – Total gallons of US Government-use fuel from Schedule 8
• Line 2(c) – Total gallons of fuel used by Aviation for Schedules 5 and 6
• Line 2(e) – Total gallons of Special Fuel for Schedules 1, 2, and 3
• Line 2(f) – Total gallons of fuel from Lines 2(a) through 2(e)
• Line 3 – Line 1 - Line 2
• Line 5 – Total gallons from Schedule 10
• Line 6 – Line 3 + Line 4 - Line 5
• Line 7 – Line 6 * 2.5%

Round Line 7 to the nearest Gallon.

Note: Enter 0% in the User Information for Kansas Distributors Tax Return window if they are an Importer, because there is no allowance for Importers.

• Line 8 – Line 6 - Line 7 + Line 5
• Line 9 – Line 8 * Proper Rate (top row of this return)
• Line 10(a) – Line 9 Gasoline + Line 9 Gasohol
• Line 10(b) – Line 9 Special Fuel
• Line 11(a) – (Line 10(a) * 5%) + (Line 10(a) * Interest rate)
• Line 11(b) – (Line 10(b) * 5%) + (Line10(b) * Interest rate)

Note: Only use Line 11(a) and Line 11(b) if checking the Late Filing checkbox is checked on the User Information for Kansas Distributors Tax Return window. Use the rate entered in the Late Fee interest rate field.

• Line 12(a) – Line 10(a) + Line 11(a)
• Line 12(b) – Line 10(b) + Line 11(b)
• Line 13 – Line 12(a) + Line 12 (b)

EDI File

Upon selecting EDI File, the EDI file Export Path field becomes available. Enter a file path where the EDI file should be created.

After entering, select OK. A separate window will open giving the ability to select if filing late. A Penalty Fee % and Late Fee Interest % can be entered if filing late.

When running the EDI File, it will be created for all transactions within the specified date range and a summary report will be generated.

Uniform Product Codes

• Alcohol – 123
  • Ethanol – 241
  • Methanol – 243
• Aviation Gasoline – 125
• Blending Components – 122
  • Additive Miscellaneous – 090
  • Benzene – 248
  • Butane, including butane-propane mix – 055
  • Butylene – 198
  • ETBE – 249
  • Ethane – 052
  • Ethylene – 196
  • Isobutane – 058
  • MTBE – 093
  • Methane – 265
  • Napthas – 126
  • Organic Oil – 960
  • Pentanes, including isopentanes – 059
  • Propylene – 075
  • Raffinates – 223
  • TAME – 121
  • Toulene – 199
  • Transmix – 100
  • Waste Oil – 091
  • Xylene – 076
• Biodiesel - Undyed B-100 – 284
• Biodiesel - Dyed B-100 – 290
• Compressed Natural Gas – 224
• Diesel Fuel - Dye Added – 228
  • High Sulfur Diesel - Dye Added – 226
  • Low Sulfur Diesel - Dye Added – 227
  • No. 1 Diesel - Dye Added – 231
  • Diesel Fuel #4 - Dye Added – 153
• Diesel Fuel - Undyed – 160
  • Low Sulfur Diesel #1 - Undyed – 161
  • Low Sulfur Diesel #2 - Undyed – 167
  • No. 1 Fuel Oil - Undyed – 150
  • Diesel Fuel #4 - Undyed – 154
  • #1 High Sulfur Diesel - Undyed – 282
  • #2 High Sulfur Diesel - Undyed – 283
• Excluded Liquid (Mineral Oil) – 077
• Gasoline – 065
  • Gasoline MTBE – 071
  • Gasohol – 124
    • Gasohol 10% – 139
    • Gasohol 7.7% – 141
    • Gasohol 5.7% – 140
  • E75 – 078
  • E85 – 079
• Heating Oil – 152
• Jet Fuel – 130
• Kerosene - Undyed – 142
  • Low Sulfur Kerosene - Undyed – 145
  • High Sulfur Kerosene - Undyed – 147
• Kerosene - Dye Added – 072
  • Low Sulfur Kerosene - Dye Added – 073
  • High Sulfur Kerosene - Dye Added – 074
• Liquid Natural Gas – 225
• Marine Diesel Oil – 279
• Mineral Oils – 281
• Propane – 054
• Residual Fuel Oil – 175
• Soy Oil – 285
• Undefined Products – 092