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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Are cartons purchased to distribute a product exempt from Kansas sales tax as ingredient or component parts, or taxable if they are returnable?
Taxable if returnable. The Department ruled that the client must pay Kansas sales tax on its carton purchases. Containers can be exempt ingredient or component parts under K.S.A. 79-3606(m) and K.S.A.…
Are towing, winching, unlocking vehicles, changing tires, and jump starts subject to Kansas sales tax?
Mixed. The Department ruled that towing, winching, unlocking vehicles, and jump-starting them are not specifically enumerated taxable services, so they are not subject to Kansas sales tax (though the …
Is a motor vehicle sold or leased in Kansas to an out-of-state resident subject to Kansas sales tax?
Exempt. The Department ruled that a motor vehicle (or semitrailer, pole trailer, or aircraft) sold or leased and delivered in Kansas to a bona fide resident of another state is not subject to Kansas s…
In a sale-leaseback financing transaction, is the original purchase taxable, and is the leaseback to the lessee taxable?
The financing purchase is untaxed; the leaseback is taxed. The Department ruled that the described sale-leaseback is a financing transaction, so the lessor's original purchase of the steel trash conta…
Do contractors pay Kansas sales or use tax on the materials and supplies they buy for construction and repair work?
Yes - contractors are the taxable consumers. The Department ruled that under K.S.A. 79-3603b(l), Kansas sales tax applies to sales of materials and supplies to contractors, subcontractors, and repairm…
Can a Kansas contractor buy materials tax-free for an out-of-state project under the temporary-storage exemption?
Only if bought out-of-state. The Department ruled that a contractor can claim the temporary-storage exemption under K.S.A. 79-3702(e) for materials used on an out-of-Kansas project only if the items a…
Is a nonprofit genealogical society exempt from Kansas sales tax?
Not exempt. The Department ruled that a nonprofit genealogical society does not have a Kansas sales-tax exemption. Kansas exemptions are granted by specific statute - for example, the 1998 Legislature…
Is providing ergonomic assessment and training, including a written report, subject to Kansas sales tax?
Not taxable. The Department ruled that providing ergonomic assessment and training is not subject to Kansas sales tax, and the written report delivered to clients as part of that nontaxable service is…
Was a country club entitled to a refund because members paid tax on dues while the incorporated club paid tax on its own purchases?
No. The incorporated country club and its members were separate legal persons: members paid sales tax on dues, while the club paid tax as final user of supplies and utilities it purchased. Those taxes…
Which office design, installation, furniture-moving, and storage charges are subject to Kansas sales tax?
Design is exempt; installation is taxable. The Department ruled that design services for laying out existing or new offices are not subject to Kansas sales tax, and neither is the labor to move existi…
Are unused country-club dining minimums taxable dues, and may a club buy operating supplies tax-free because members pay tax on dues?
Unused mandatory dining minimums were taxable membership dues because payment was required to retain membership. The country club also had to pay sales tax on sand, seed, fertilizer, pool chemicals, l…
May a church let its sponsored Cub Scout troop use the church's Kansas sales-tax registration or exemption documentation?
No. Kansas did not issue exemption numbers to churches or Scout organizations, and one entity could not use another entity's sales-tax registration number. A qualifying church used Form ST-28O for pur…
Which charges by a Kansas construction-equipment rental company were taxable, and when could a contractor rental be exempt?
Rental companies were retailers and collected sales tax on the total customer billing, including damage waivers, delivery, pickup, labor, and fuel. Rentals to contractors were taxable unless the contr…
How did Kansas source local tax on telephone service and handle a sales-tax rate change occurring during a customer billing cycle?
Under the 2000 rules, state and local sales tax generally applied to intrastate and interstate telephone charges for residential and commercial customers. Local tax was sourced to the billed subscribe…
How did Kansas tax internet skin-care sales when an out-of-state multilevel distributor had dependent agents operating in Kansas?
Under the 2000 rules, dependent agents operating in Kansas gave the out-of-state distributor Kansas sales-and-use-tax nexus even if the website and inventory were elsewhere. Internet orders shipped di…
Can a Missouri county buy tangible property tax-free in Kansas under the exemption for government purchases?
No. The Department ruled that a direct purchase by a Missouri county is not exempt from Kansas sales tax. The K.S.A. 79-3606(b) exemption for direct purchases by political subdivisions applies to poli…
Are hotel rooms rented for more than 28 consecutive days by a single business exempt from Kansas sales tax?
No. The Department ruled this is not the law: hotel rooms rented for more than 28 consecutive days are not exempt from Kansas sales tax. There used to be such an exemption for long-term rentals, but t…
Is a Kansas sale exempt when the seller ships the goods out of state by common carrier or the mail?
No — Kansas sales tax does not apply when the seller of tangible personal property is obligated to deliver the property to a point outside Kansas, or delivers it to an interstate common carrier or the…
What special fireworks sales period did Kansas allow for the year 2000, and what did retailers need to do?
The 1999 Kansas Legislature authorized the sale of fireworks during December 28, 1999 to January 1, 2000 to celebrate the year 2000, in addition to the standard Independence Day selling period. Retail…
How are Kansas broadcasters, cable, and subscriber and satellite TV/radio services taxed after the 1998 exemption?
Effective July 1, 1998, Senate Bill 493 added a sales tax exemption for over-the-air, free-access radio and television stations, and this notice explains four related provisions. Subscriber radio and …
Is the federal excise tax part of the Kansas sales tax base on retail sales and leases?
The Department directs that the federal excise tax imposed under Internal Revenue Code Section 4001 et seq. on the sale of passenger vehicles, heavy trucks and trailers, boats, aircraft, jewelry, and …
Is tire retreading for interstate common carriers subject to Kansas sales tax?
In this letter to the Kansas Tire Dealers Association, the Secretary of Revenue determined that the sale of retread tires to interstate common carriers is not subject to Kansas sales tax. Interstate c…
When a leased vehicle is sold (for example, the lessee buys it at the end of the lease), who collects the Kansas sales or use tax?
It depends on whether the seller is a licensed Kansas vehicle dealer. A lessor that holds a valid Kansas Vehicle Dealers License (under K.S.A. 8-2403) collects the Kansas sales tax on the purchase pri…
Are the amounts a bank charges its customers for printing checks subject to Kansas sales tax, and who collects it?
Yes. Effective February 1, 1988, the total amount a bank, savings and loan, credit union, or other thrift institution charges its customers for the printing and delivery of checks is subject to Kansas…
When did Kansas relieve sellers or purchasers from sales- or use-tax liability caused by short-notice rate changes or erroneous Department data?
Kansas gave limited relief in two situations. When a sales- or compensating-use-tax rate change took effect less than 30 days after enactment, a seller was not liable for using the immediately precedi…
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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.