Kansas State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Kansas, with full citations and the original source on every page.
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Does a nonprofit apprenticeship fund qualify for the Kansas educational-institution sales-tax exemption?
No. A nonprofit apprenticeship fund is not an 'educational institution' as Kansas now defines that term (a nonprofit school/college/university offering education above the twelfth grade, or an entity …
Are vehicle rentals and property sales paid for by an insurance company subject to Kansas sales tax, and is a free loaner vehicle taxable?
Taxable when paid for; not taxable when free. Sales of tangible personal property and vehicle rentals billed to or paid for by an insurance company are subject to Kansas sales tax, because there is no…
Does a community federation or umbrella organization qualify as a tax-exempt 'religious organization' under the Kansas sales tax act?
No. A community federation or umbrella organization that supports a religion — but is not itself a church, synagogue, or mosque and is not made up exclusively of such congregations — does not qualify …
Are sales of weed barrier fabric used for soil conservation subject to Kansas sales tax?
Yes, weed barrier fabric is subject to Kansas sales tax. The soil-erosion exemption (K.S.A. 79-3606(mm)) is limited to seeds and seedlings, fertilizers, pest-control chemicals, and services — it does …
Can sandblast sand consumed on an exempt construction project be purchased free of Kansas sales tax with a project exemption certificate?
Yes. Sandblast sand can be purchased exempt from Kansas sales and use tax with a valid project exemption certificate, because the sand is consumed on an exempt project. Under K.S.A. 79-3606(d), when a…
Does a charitable educational corporation qualify for a Kansas sales tax exemption on its purchases?
No. A charitable educational corporation that raises funds to support public and community education does not qualify for a Kansas sales tax exemption on its purchases. Kansas grants only certain spec…
Does a religious organization carrying out a church's ministry qualify for the Kansas sales tax exemption, and how must exempt purchases be made?
Yes. A religious organization that is exempt under I.R.C. 501(c)(3) and carries out the ministry of the church meets the criteria in Notice 99-14 and qualifies for the Kansas sales tax exemption under…
Is a city's lease of pilot-study water filtration equipment exempt under the Kansas manufacturing machinery and equipment exemption?
It appears to be exempt. So long as the leased filtration equipment is used to treat water the city sells to its water utility customers, the lease qualifies for the Kansas 'manufacturing machinery an…
Does a church qualify for the Kansas sales tax exemption for religious organizations, and how must its exempt purchases be made?
Yes. A church that is exempt under I.R.C. 501(c)(3) and is carrying out the ministry of the church meets the criteria (set out in Notice 98-05) to be extended the Kansas sales tax exemption for religi…
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These are official tax letter rulings and advisory opinions issued by Kansas's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.