Should motor fuel tax be refunded for motor fuel consumed in operating an air-conditioner compressor on a motor vehicle?
No. While some states impose motor fuel tax on fuel used to propel motor vehicles on state highways, Kansas imposes the tax on fuel used in motor vehicle operations on state highways. Fuel used to run a compressor that operates as part of a air conditioning or climate control system is fuel used in the motor vehicle’s operations on Kansas highways within the meaning of the motor fuel imposition and refund statutes. The Kansas motor fuel use tax is imposed on “motor fuel used in operations on highways within this state by such interstate motor fuel user.” See K.S.A. 79-34,109(a). Safe highway operation requires alternators, generators, air-conditioner compressors, hydraulic pumps for power steering and brakes, fuel-injection pumps, and other similar equipment to be operated to defog windows, provide for driver and passenger comfort, allow for reasonable steering effort, provide for lights and braking, clear windshields, provide needed engine power, and so forth. The fuel use attributabl
No. While some states impose motor fuel tax on fuel used to propel motor vehicles on state highways, Kansas imposes the tax on fuel used in motor vehicle operations on state highways. Fuel used to run a compressor that operates as part of an air conditioning or climate control system is fuel used in the motor vehicle’s operations on Kansas highways within the meaning of the motor fuel imposition and refund statutes.
