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 purchases by certain disabled veterans exempt from Kansas sales tax?
Yes, starting July 1, 2026. 2024 House Bill 2098 (now K.S.A. 79-3606h) exempts a qualifying disabled veteran's purchases of tangible personal property and services from Kansas sales tax — but NOT moto…
Does Kansas exempt data center construction and equipment purchases from sales tax?
Yes, for qualified data centers that meet strict thresholds. Kansas Notice 25-03 explains 2025 Senate Bill 98, which added new subsection (xxxx) to K.S.A. 79-3606. A "qualified firm" that invests at l…
Do Kansas meat processors need an exemption certificate for custom slaughtering and processing?
No. Kansas Notice 25-01 (which replaces and supersedes Notice 24-12) explains that the custom slaughtering, butchering, cutting, dressing, processing, and packaging of an animal for human consumption …
Is equipment used to provide internet, phone, or video service exempt from Kansas sales tax?
Kansas Notice 24-13 explains a sales tax exemption created by 2024 House Bill 2098, which amended K.S.A. 79-3606 to add subsection (uuuu). It exempts (A) all sales of equipment, machinery, software, a…
Is custom slaughtering and processing of an animal for the owner's own use exempt from Kansas sales tax?
Kansas Notice 24-12 explains a sales tax exemption created by 2024 House Bill 2098, which amended K.S.A. 79-3606 to add subsection (rrrr). It exempts all sales of the services of slaughtering, butcher…
Is fencing for agricultural land or disaster repair exempt from Kansas sales tax?
Kansas Notice 22-01 explains a sales tax exemption for fencing, created by 2022 House Bill 2239 (Section 45), which amended K.S.A. 79-3606d. It provides two exemptions. First, a disaster-related exemp…
If the federal Internet Tax Freedom Act moratorium expires, will Kansas start taxing internet access charges?
No. Kansas does not tax internet access charges regardless of the federal Internet Tax Freedom Act (ITFA), because Kansas sales tax reaches only 'telecommunication service' and K.S.A. 79-3602(aaa)(6) …
What surface mining machinery and equipment did Kansas exempt from sales tax in 2014?
Kansas Notice 14-16 (dated June 2014) explains that 2014 House Bill 2378 added new subsection (4)(F) to K.S.A. 2013 Supp. 79-3606(kk)(4), deeming exempt all machinery and equipment used in surface min…
What agricultural construction projects qualify for the new Kansas sales tax exemption?
Kansas Notice 14-13 (dated June 2014) explains that House Substitute for Senate Bill 265 created a new sales tax exemption, K.S.A. 2014 Supp. 79-3606(hhhh), effective July 1, 2014. It exempts sales of…
What did the 2013 legislation change for the Kansas mineral severance tax?
Kansas Notice 13-15 (July 1, 2013) summarizes 2013 mineral severance tax changes from House Bill 2059 and House Substitute for Senate Bill 83. Section 13 of HB 2059 amended the definition of 'gas' in …
Could Kansas contractors get an exemption or refund of local use tax on out-of-state materials for public works contracts signed before July 1, 2003?
Since July 1, 2003, out-of-state materials incorporated into non-exempt Kansas projects have owed both state compensating use tax and applicable local use tax. Section 4 of 2004 HB 2375 exempted the L…
Does the requesting organization qualify as an exempt 'educational institution' under the Kansas Retailers' Sales Tax Act?
No. After reviewing the materials submitted, the Department concluded the organization does not qualify as an 'educational institution' as defined by the Kansas Retailers' Sales Tax Act, so it cannot …
Does a parent-teacher organization (PTO) qualify for the Kansas sales and compensating tax exemption for parent-teacher associations/organizations under K.S.A. 79-3606(yy)?
Yes. The parent-teacher organization qualifies for exemption from Kansas retailers' sales and compensating tax under K.S.A. 79-3606(yy), so it may buy tangible personal property and services without p…
Are direct purchases by a public or private nonprofit hospital exempt from Kansas sales tax, and does the exemption extend to a hospital foundation?
Direct purchases by a public or private nonprofit hospital, used exclusively for hospital purposes, are exempt from Kansas sales tax under K.S.A. 79-3606(b) (with an exception when the hospital engage…
Does the organization qualify as an exempt religious organization under the Kansas Retailers' Sales Tax Act, and what purchases are exempt?
Yes. The Department determined the organization is a religious organization under the Kansas Retailers' Sales Tax Act, so its direct purchases of tangible personal property and services used exclusive…
Does the organization qualify as an exempt religious organization under the Kansas Retailers' Sales Tax Act, and what purchases are exempt?
Yes. The Department determined the organization is a religious organization under the Kansas Retailers' Sales Tax Act, so its direct purchases of tangible personal property and services used exclusive…
Are wheelchairs, scooters, wheelchair lifts, ramps, and handicap-equipped vehicles exempt from Kansas sales tax?
It depends on the item. The Department's opinion is that an electric or manual wheelchair (whether sold or rented), a motorized scooter, and a wheelchair lift that attaches to a vehicle are exempt as …
Are public wholesale water supply districts exempt from Kansas sales tax on their purchases?
Generally yes, with a condition. The Department indicated that a public wholesale water supply district (PWWSD) organized or operating under K.S.A. 19-3545 qualifies for the sales tax exemption on its…
Is 'mylar' used and disposed of in molding fiberglass tanks exempt as property consumed in production?
Yes. The Department's opinion is that 'mylar' — placed on the mandrel to keep the fiberglass from sticking, then removed and thrown away once each tank is finished — is consumed in the production of t…
Does a manufacturer's purchase of CAD software used for product engineering and design qualify for the Kansas manufacturing exemption?
Yes, if its primary use is engineering, R&D, or product design. The Department found that a manufacturer's purchase of canned AutoCAD software appears to qualify for the sales tax exemption under K.S.…
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…
Is a court-ordered sheriff's sale of used manufactured (mobile) homes subject to Kansas sales tax?
No — the sales are exempt, and any tax collected should be refunded. The two homes were bought used, and K.S.A. 79-3606(bb) grants an outright exemption for sales of used mobile or manufactured homes,…
Does a support endowment corporation formed solely to support an exempt community-based mental retardation center share that center's sales-tax exemption?
Yes. The Department ruled that the support corporation (an endowment formed for the sole purpose of supporting an exempt community-based mental retardation center, and controlled by that center throug…
Are stretch-wrapping and shrink-wrapping machines used in a manufacturing plant's production and distribution for resale exempt from Kansas sales tax?
Yes. The Department ruled that the purchase, rental, or lease of stretch-wrapping machines and shrink-wrapping machines used in the direct production and distribution of items intended for resale by a…
Is the construction of a livestock lagoon for a dairy farm exempt from Kansas sales tax as farm machinery and equipment?
No — the lagoon construction is not exempt. The Department ruled that a livestock lagoon is an improvement to real property, so it cannot qualify as farm machinery or equipment. Kansas sales tax is im…
Can a nonprofit with a federal 501(c)(3) exemption obtain a Kansas sales-tax exemption, and how?
No — a federal 501(c)(3) does not create a Kansas sales-tax exemption. The Department ruled that Kansas law does not contain a sales-tax exemption for the requesting organization. Even though the orga…
When are a contractor's repairs for a school district exempt from Kansas sales tax, and when is a project exemption certificate required?
It depends on whether the work touches real property. The Department ruled that under K.S.A. 79-3606(d), a contractor's purchases of materials to construct, repair, or remodel a building for a school …
Are a nonprofit museum's renovation purchases (including for its gift shop) exempt from Kansas sales tax, and are visitor donations taxable as admissions?
Exempt. The Department ruled that the nonprofit organization qualifies as a museum under K.S.A. 79-3606(qq), so its direct purchases of tangible personal property and services used to renovate the bui…
Which grain-elevator industrial fixtures, support facilities, and foundations are exempt from Kansas sales tax under the integrated-production exemption?
Mostly exempt. The Department ruled that grain-elevator industrial fixtures, support facilities, and special foundations that are necessary for production - dump/boot pits and elevator legs, dryer sla…
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…
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…
Must a manufacturer accrue Kansas compensating use tax on free prescription-drug samples given to practitioners?
Exempt. The Department ruled that a manufacturer does not have to accrue Kansas compensating use tax on free samples of prescription drugs given to practitioners. Ordinarily, a company must accrue tax…
Are labor services to install or repair land improvements that surround a residence subject to Kansas sales tax?
Exempt labor, taxable materials. The Department ruled that installation and repair labor on land improvements that immediately surround a residence - sidewalks, driveways, patios, fences, sodding, sep…
Is cable television installation labor subject to Kansas sales tax at a residence versus a commercial building?
Depends on where. The Department ruled that cable television installation services performed at a residence are not subject to Kansas sales tax, under the residential exemption for installation labor …
Is diesel fuel used in the various steps of a sandpit operation exempt from Kansas sales tax as consumed in production?
Partly exempt. The Department ruled that diesel fuel used to pump sand from the pit and to screen and separate it is exempt as property consumed in production under K.S.A. 79-3606(n) and 79-3602(m). B…
Is a dirt scraper designed for use with farm tractors exempt from Kansas sales tax as farm machinery and equipment?
Exempt — a dirt scraper designed for use with farm tractors falls within the Kansas farm machinery and equipment exemption in K.S.A. 79-3606(t), so its sale is exempt from Kansas sales tax. That subse…
Are materials and services to repair railroad rolling stock used in interstate commerce exempt from Kansas sales tax?
Exempt — under K.S.A. 79-3606(y), all sales of materials and services used to repair, service, alter, maintain, manufacture, remanufacture, or modify railroad rolling stock for use in interstate or fo…
Are a contractor's purchases of materials to construct or modify the Kansas Turnpike Authority roadbed exempt from Kansas sales and use tax?
Exempt — a contractor's purchases of tangible personal property for the construction, reconstruction, or modification of the Kansas Turnpike Authority (KTA) roadbed are purchases made on behalf of the…
Is gopher bait used exclusively on land for agricultural production exempt from Kansas sales tax?
Exempt — gopher bait used exclusively on land for agricultural production meets the definition of "property which is consumed" and falls within the consumed-in-production exemption in K.S.A. 79-3606(n…
Is buying shelving and store fixtures from a business that is closing down subject to Kansas sales tax?
Likely exempt as an isolated or occasional sale — if the facts fit. Kansas exempts 'all isolated or occasional sales of tangible personal property' (K.S.A. 79-3606), meaning a nonrecurring sale by a p…
Does a group have to collect Kansas sales tax on a food fundraiser it holds on behalf of an exempt youth development organization?
No tax to collect. K.S.A. 79-3606(ii) exempts sales of tangible personal property purchased directly by a nonprofit for nonsectarian comprehensive multidiscipline youth development programs, and 'all …
Does a prescribed medical device that treats a bodily malfunction qualify for the Kansas sales tax exemption for prosthetic and orthopedic appliances?
Exempt when prescribed. K.S.A. 79-3606(r) exempts sales of prosthetic and orthopedic appliances prescribed in writing by a licensed healing-arts, dentistry, or optometry practitioner, defined to inclu…
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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.