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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Is a nutritional product sold through a multi-level marketing company subject to Kansas sales tax?
Yes. The Department advised that the sale of the nutritional product is subject to Kansas sales tax. Unlike many other states, Kansas taxes sales of groceries and food, so the product is taxable in Ka…
Are dietary supplements and nutritional products sold through a direct-sales company subject to Kansas sales tax?
Yes. The Department advised that sales of the two dietary supplement / nutritional products are subject to Kansas sales tax. Unlike many other states, Kansas taxes sales of groceries and food, so the …
Are charges for rehabilitative therapy, X-rays, respiratory therapy, and nurse staffing subject to Kansas sales tax?
No. The Department advised that gross receipts from providing rehabilitative therapy, taking X-rays, respiratory therapy, and nurse staffing are not subject to Kansas retailers' sales tax. Kansas impo…
Should the Kansas cigarette tax be included in the base when calculating retailers' sales tax on cigarettes?
Yes. The Department advised that the Kansas cigarette tax should be included in the taxable base when calculating retailers' sales tax on cigarettes. The reason is that the legal incidence of the ciga…
Which of a campground and recreation center's charges — sports, rentals, cabins, tents, RV sites — are subject to Kansas sales tax?
It varies by charge. Miniature golf and roller skating are taxable as participation in sports (K.S.A. 79-3603(m)); racket and basketball rentals are taxable rental charges. Cabin, hotel, and similar r…
Can a nonprofit museum get a project exemption for exhibitry materials, and are audio-visual purchases exempt?
Mostly no, with one exemption. A nonprofit museum or historical society does NOT qualify for a Project Exemption Certificate, so a contractor's materials for a museum exhibitry project are taxable — t…
Is the labor to install landscaping and build ponds during original construction of a building exempt from Kansas sales tax?
The labor is exempt, but the materials are taxable. The Department advised that labor services for installing landscape materials and constructing ponds are exempt from Kansas sales tax when they are …
Are a business's purchases of bills of lading and packing slips subject to Kansas sales tax?
Yes. The Department advised that a business's purchases of bills of lading and packing slips are subject to Kansas sales tax. Purchases of sales tickets, cash-register receipt paper, invoice forms, bi…
Is a company's purchase of reports subject to Kansas sales or use tax, or is there an exemption?
No exemption — the purchase is taxable. The Department advised that Kansas sales and use tax law provides no exemption for the sale of the Reports at issue, so the company must pay the appropriate Kan…
Are advertising space and subscriber access fees on an online 'electronic bulletin board' subject to Kansas sales tax?
No, for the online service itself. The Department advised that the sale of advertising space on a nationwide data bank or 'electronic bulletin board' is not subject to Kansas sales or use tax, and nei…
Is a 'core charge' on a replacement part taxable, and is the tax refunded when the customer returns the old part?
Yes, the core charge is taxable — and the tax is refunded on the return. Kansas treats a 'core charge' (an added fee when the customer has no old part to trade in) as part of the selling price, so sal…
Are repair labor and repair parts for manufacturing machinery taxable when the customer and delivery are out of state?
Labor is taxable; the parts are not, on these facts. The manufacturing machinery exemption in K.S.A. 79-3606(kk) applies only to machinery 'used in this state,' so a repair job for a customer located …
What qualifies for Kansas's ingredient-or-component-part sales tax exemption, and when are containers and packaging exempt?
An item qualifies for the ingredient-or-component-part exemption (K.S.A. 79-3606(m)) only if it is (1) necessary and essential to the finished product, (2) used in or on it, (3) becomes a physical par…
When can a venue accept an exemption certificate for tickets, drinks, and desserts bought by hospitals, religious groups, schools, PTAs, or government?
Any direct purchase — including tickets, meals and drinks — by a not-for-profit hospital, religious organization, school or educational institution, or parent-teacher association (in state or out of s…
Are gross receipts from cleaning a customer's equipment (chains) subject to Kansas sales tax?
No. The Department advised that cleaning a customer's chains is not subject to Kansas sales tax. K.S.A. 79-3603(q) taxes repairing, servicing, altering or maintaining tangible personal property, but t…
Are gross receipts from cleaning a customer's pans, frames, and racks subject to Kansas sales tax?
No. The Department advised that cleaning a customer's pans, frames, and racks (soaking, drying, and re-coating them with oil) is not subject to Kansas sales tax. K.S.A. 79-3603(q) taxes repairing, ser…
Are telephone answering services subject to Kansas sales tax?
Yes. The Department advised that telephone answering services are subject to Kansas sales tax. Kansas imposes sales tax on telephone services under K.S.A. 79-3603(b) and specifically on answering serv…
Does a steel-and-pipe retailer's new cutting machine qualify for the Kansas integrated plant (production) exemption?
No. The Department advised that a new cutting machine bought by a steel and pipe retailer/wholesaler does not qualify for the integrated plant (integrated production) exemption at K.S.A. 79-3606(kk), …
How does Kansas sales tax apply to propane sold for residential heating, for commercial use, and to power forklifts?
It depends on the use. Propane sold to heat or light a residence is exempt from Kansas state sales tax but still subject to local sales tax, sourced to the customer's location (K.S.A. 12-191); small 2…
Does being a not-for-profit organization by itself make an organization's purchases exempt from Kansas sales tax?
No. The Department advised that being a not-for-profit organization does not by itself exempt an organization's purchases from Kansas sales tax. Exemptions are narrowly construed, and a group must fit…
Are dietary supplements such as protein drinks subject to Kansas sales tax?
Yes. The Department advised that Kansas sales and use tax law provides no exemption for dietary supplements such as protein drinks, so the seller must collect and remit Kansas sales/use tax on those s…
Is meat bought to be processed and then sold at retail exempt from Kansas sales tax as an ingredient or component part?
Yes. The Department advised that meat purchased to be processed and ultimately sold at retail to consumers is exempt from Kansas sales tax as an ingredient or component part under K.S.A. 79-3606(m). T…
Are garage doors, repair parts, and repair services at a salt-manufacturing plant exempt as integrated production equipment?
No. Garage doors provided access to the manufacturing building but did not receive, move, transform, test, control, package, power, or otherwise perform any function of integrated production equipment…
Does a nonprofit association of teaching physicians qualify for Kansas's educational-institution sales-tax exemption?
No. The Department advised that a newly formed nonprofit 'institute' — an association of teaching physicians organized as a 501(c)(3) school — does not qualify for the Kansas educational-institution s…
Are labor services performed on a fraternity house at a state university exempt from Kansas sales tax as work on a residence?
Yes — the labor is exempt. The Department advised that a fraternity (or sorority) house is a residence — an enclosure constructed for human habitation — so labor services to repair it qualify for Kans…
Is a religious organization's direct purchase of hotel accommodations exempt from Kansas sales tax with a proper exemption certificate?
Yes. The Department advised that a direct purchase of hotel accommodations by a Kansas or out-of-state religious organization is exempt from Kansas sales tax when supported by a properly completed exe…
Is the rental of construction equipment to a contractor installing manufacturing machinery exempt from Kansas sales or use tax?
No. The Department advised that Kansas law does not exempt the purchase or rental of construction equipment by a contractor for the purpose of installing manufacturing machinery, so the rental of that…
Does a local 501(c)(3) charity that helps cancer patients qualify for a Kansas sales-tax exemption?
No. The Department advised that a local charity that assists cancer patients — even with federal 501(c)(3) status — does not qualify for a Kansas sales-tax exemption. Exemptions are narrowly construed…
Does a 501(c)(3) charity that grants wishes to seriously ill children qualify for a Kansas sales-tax exemption?
No. The Department advised that a local chapter of a wish-granting charity for children with life-threatening illnesses — even with federal 501(c)(3) status, a charitable solicitation license, and a s…
Must a museum collect Kansas sales tax on tour-ticket admissions and gift-shop sales?
Yes to both. The Department advised that a museum must collect Kansas sales tax on the sale of tour tickets that admit people to the museum, because K.S.A. 79-3603(e) taxes the gross receipts from adm…
Does a personal shopper who buys and delivers items for a customer charge Kansas sales tax on the service fee?
No. The Department advised that personal-shopping services — buying and delivering groceries, gifts, restaurant food, flowers, toys, and similar items for the customer who hires you — are not an enume…
Are concert/show tickets given away in barter (for advertising, airtime, or sponsorship) subject to Kansas sales tax?
It depends on whether the ticket is exchanged for value. Kansas taxes barter because 'selling price' (K.S.A. 79-3602(g), K.A.R. 92-19-46) is the total consideration given — including by exchange or ba…
Does a 501(c)(3) adult day-care program for severely disabled young adults qualify for a Kansas sales-tax exemption?
No. The Department advised that a 501(c)(3) adult day-care program for young adults with severe or multiple physical and mental disabilities does not qualify for a Kansas sales-tax exemption. Exemptio…
Does a farm tire repair machine qualify for Kansas's farm machinery and equipment sales-tax exemption?
No. The Department advised that a farm tire repair machine is not exempt as farm machinery and equipment, because it is repair equipment — not farm production equipment. Although sod production is an …
When must an entertainment promoter accrue Kansas sales tax on admission tickets provided to performers, vendors, media, the public, or employees?
Tickets transferred under a contract in exchange for something of value — such as performance, advertising, venue, sponsorship, signage, or radio services — were taxable admission sales, and the promo…
Are Internet service and web-hosting services subject to Kansas sales tax?
No. The Department advised that Internet service and web-hosting services are not subject to Kansas sales tax, because they are not among the services specifically enumerated as taxable in the sales t…
Is service work on a manufacturing plant's garage doors exempt under the integrated production (integrated plant) exemption?
No — the work is taxable. The Department advised that service performed on a plant's garage doors is subject to state and local sales tax, because garage doors are not integrated production equipment.…
Is a third-party hauler's separate charge to deliver materials to a job site subject to Kansas sales or use tax?
No, on these facts. The Department advised that where an asphalt paving contractor buys materials and separately hires an independent third-party hauler (paid separately from the supplier) to deliver …
Is a tarp purchased to cover an agricultural gravity box exempt from Kansas sales tax as part of farm machinery and equipment?
Yes. A gravity box used in the described farming and ranching operation qualified as exempt farm machinery and equipment, and the tarp covering the box was treated as part of that exempt equipment. Be…
Is safety and protective apparel for production employees exempt under the integrated production exemption, and are safety shoes exempt if the employee shares the cost?
It depends on whether the apparel is furnished entirely free. Under K.S.A. 79-3606(kk)(1), the integrated production exemption reaches safety and protective apparel an employer buys and furnishes with…
Is a nonprofit senior center exempt from Kansas sales tax on its purchases and fundraising sales?
No. The Department advised that a nonprofit senior center is not exempt from Kansas sales tax — not every non-profit organization enjoys an exemption, and no statute exempts senior centers. Creating s…
Do chemicals purchased to clean dairy equipment qualify for Kansas's 'consumed in production' sales-tax exemption?
No. The Department ruled that chemicals purchased to clean dairy equipment do not qualify for the 'consumed in production' exemption in K.S.A. 79-3606(n). Kansas regulation K.A.R. 92-19-53(c)(3) speci…
Is a rural water district's flat monthly meter fee subject to Kansas sales tax?
Yes. The Department ruled that a flat monthly meter fee a rural water district bills to all customers — whether or not they buy water — is subject to Kansas sales tax. It does not fit any of the three…
Is installing water, sanitary sewer, and storm sewer lines for a developer exempt as original construction, and can the developer buy the materials tax-free?
The installation labor is exempt, but the materials are taxable. The Department ruled that installing water lines, sanitary sewer lines, and storm sewer lines on a developer's real property that is la…
Which of a sailing association's charges — membership fees, boat slip fees, and boat/trailer storage — are subject to Kansas sales tax?
It depends on the charge. The Department ruled that the sailing association's membership fees are taxable because they let members use the facilities for recreation or entertainment. Separately stated…
Are water, gas, and electricity used by a car wash exempt as consumables, and which uses remain taxable?
Water and utilities consumed in operating all types of car washes were exempt like soap, wax, and cleaning chemicals. Exempt electricity included power for pumps, mechanical washers, and coin-operated…
Are radio frequency generators and catheters exempt from Kansas sales tax when bought directly by a nonprofit hospital versus by a for-profit surgical center or doctor?
It depends on the buyer. The Department ruled that radio frequency generators and catheters are exempt from Kansas sales tax when a public or private nonprofit hospital purchases them directly and use…
Can a charitable not-for-profit that is not a religious organization use Kansas's religious-organization sales-tax exemption?
No. The Department ruled that the exemption in K.S.A. 79-3606(aaa) applies only to religious organizations and does not extend to all charitable not-for-profit entities. Because the requesting charity…
Does Kansas exempt an organization's fundraising sales of Christmas trees from sales tax?
No. The Department ruled that Kansas law contains no exemption or exception for the organization's fundraising sales of Christmas trees. The organization must collect and remit Kansas sales tax on all…
Could a separate purchasing entity use a Kansas direct-pay permit and then accept a resale certificate from the related operating entity that consumed the property?
No on the proposed facts. A direct-pay permit was for a taxpayer's own business-use purchases when the correct tax treatment or destination was difficult to determine. It was not meant to let one enti…
Are pallets, labels, stretch wrap, tape, and ice used to ship product exempt from Kansas sales tax as ingredient or component parts?
Yes, if they are not returned for reuse. The Department ruled that pallets, labels, stretch wrap, tape, and in some cases ice are exempt from Kansas sales/use tax as ingredient or component parts unde…
When is a Kansas retailer's out-of-state shipment exempt from Kansas sales tax, and what proof of delivery is needed?
The out-of-state shipment is not taxed. The Department ruled that when a seller is obligated to deliver goods to a point outside Kansas — or delivers them to an interstate common carrier or the mails …
Are a church-affiliated camp's fees for summer camp and instructional activities subject to Kansas sales tax?
No. The Department ruled that the fees paid to attend the church-affiliated summer camp are not subject to Kansas sales tax, and neither are the fees for its instructional classes — archery, swimming,…
Can an out-of-state county claim a Kansas sales-tax exemption on goods it takes delivery of in Kansas?
No. The Department ruled that a Missouri county may not claim a Kansas sales-tax exemption when it takes delivery of asphalt emulsion in Kansas. The sale occurs in Kansas when possession transfers the…
Is a city's purchase of a diesel generator to produce electricity for sale exempt from Kansas sales tax?
Yes, under the manufacturing exemption. The Department ruled that a city's purchase and installation of a diesel generator and associated equipment to produce electricity for sale is exempt under K.S.…
At a weight-management clinic, which charges are taxable — instructional classes, fitness-center membership, or food products?
It depends on the charge. The Department ruled that fees clients pay to attend or participate in the clinic's classes — including the individualized private weight-management class and the 'Mommy Clas…
Which of a school PTO's carnival charges — game tickets, a cakewalk, a moonwalk — are subject to Kansas sales tax?
The game, cakewalk, and moonwalk charges are taxable; sales of goods are not. The Department ruled that although K.S.A. 79-3606(yy) exempts a parent-teacher organization's sales of tangible personal p…
Which of a device seller's charges — installation, training, repairs, warranty, tech support, freight, and others — are subject to Kansas sales tax?
It depends on the charge. The Department ruled that the electronic access control devices themselves — plus installation, repairs, extended warranty, a credit allowance, management charges, artwork se…
Are advertising catalogs given to customers free of charge subject to Kansas sales or use tax, and does Kansas exempt periodicals?
No periodical exemption, and the catalogs are taxable. The Department ruled that Kansas does not exempt periodicals from sales or compensating (use) tax, so a company's industry catalogs — even though…
Are engineering, design, fabrication, and installation of control panels for a manufacturer's machinery exempt from Kansas sales tax?
Yes, when two conditions are met. The Department ruled that a company's engineering, design, fabrication, and installation of control panels for machinery and equipment — together with the related equ…
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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.