Tax-Rates.org — The 2024-2025 Tax Resource

Kansas State Excise Taxes 2024 - Fuel, Cigarette, and Alcohol Taxes

What is an Excise Tax?

An excise tax is a tax directly levied on certain goods by a state or federal government. The most prominent excise taxes collected by the Kansas state government are the fuel tax on gasoline and the so-called "sin tax" collected on cigarettes and alcoholic beverages.

---

An excise tax is not the same thing as the Kansas Sales Tax.

The Kansas Sales Tax is collected as a percentage of the final purchase price of all qualifying sales, and is collected directly from the end consumer of the product.

Kansas' excise taxes, on the other hand, are flat per-unit taxes that must be paid directly to the Kansas government by the merchant before the goods can be sold. Merchants may be required to attach tax stamps to taxable merchandise to show that the excise tax was paid.

Even though excise taxes are collected from businesses, virtually all Kansas merchants pass on the excise tax to the customer through higher prices for the taxed goods.

---

Kansas per capita excise tax

Kansas collects an average of $365 in yearly excise taxes per capita, lower then 74% of the other 50 states.

Kansas General Excise Taxes - Gasoline, Cigarettes, and More

Kansas collects general excise taxes on the sale of motor fuel (gasoline and diesel), cigarettes (per pack), and cell phone service plans. Other general taxes, similar to excise taxes, may be collected on other items including vehicle sales, transportation tickets, gas guzzlers, firearms, tanning salons, and more.

Kansas Alcohol Excise Taxes - Liquor, Wine, and Beer

Kansas collects special excise taxes on the sale of all types of alcohol, subdivided into specific taxes on wine, beer, and liquor (hard alcohol other then wine and beer). Alcohol taxes are sometimes collectively referred to as "sin taxes", which also include excise taxes on cigarettes, gambling, drugs, and certain other items.

Please note that the IRS also collects a federal excise taxes on alcoholic beverages, which are included separately from Kansas' alcohol taxes in the final purchase price.

Kansas Excise Tax Deductions & Refunds

Can I deduct my Kansas Excise taxes?

Unlike the Kansas Sales Tax, excise taxes are not generally deductible on Kansas income tax returns or on your federal tax return. However, the IRS occasionally allows certain excise taxes to be deducted for certain tax years.

Vehicle Tax Deduction

Kansas sales and excise taxes on cars or vehicles bought during 2009 may be deducted once from your federal tax return. You cannot deduct excise taxes for vehicles bought during other years.

Phone Tax Deduction

You may deduct excise taxes paid on long-distance phone calls between the years of 2003 and 2006 from your federal tax return.

---

Can I get a Kansas Excise Tax Refund?

While sales tax refunds are available for goods that are purchased in Kansas and exported, Kansas excise taxes paid on goods are generally non-refundable. Incentives may exist allowing certain state of federal excise taxes to be refunded on goods bought for specific uses, but such incentives change frequently.

Kansas Excise Tax - References