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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What is the Kansas historic preservation tax credit and how much is it after the 2025 changes?
Kansas Notice 25-04 explains 2025 Senate Bill 227, which amended K.S.A. 2024 Supp. 79-32,211 to set new percentages for the income, privilege, or premium tax credit for restoring and preserving qualif…
Are animal shelter adoption fees subject to Kansas sales tax?
Kansas Notice 12-15 (July 19, 2012) revokes Revenue Ruling 19-2012-01, dated June 15, 2012, which had stated that animal adoption fees charged by animal shelters are subject to retailers' sales tax. T…
Does a 501(c)(3) organization's Kansas income-tax exemption also exempt its employees' wages from Kansas withholding and individual income tax?
No. Kansas recognized the organization's federal 501(c)(3) determination and treated the organization itself as exempt from Kansas income tax, but that did not exempt employee wages. If federal withho…
How does Kansas sales tax apply to a nonprofit youth-development organization's fundraising events, sponsorships, and auctions?
It depends on what is sold. Because the organization holds a Kansas exemption as a nonsectarian comprehensive multidiscipline youth-development program under K.S.A. 79-3606(ii), its purchases for the …
Must a nonprofit shelter collect Kansas sales tax on its annual fundraiser's admissions, food, and auction sales?
Yes. Most Kansas nonprofits, including this community shelter, are not exempt from the sales tax act, so the shelter must pay tax on its purchases and collect tax on its taxable sales. Because it hold…
Which of a YMCA's receipts — memberships, recreational program fees, and retail sales — are subject to Kansas sales tax?
Most of a qualifying YMCA's receipts are not taxed. Because a YMCA that is exempt from property tax under the Ninth paragraph of K.S.A. 79-201 falls within K.S.A. 79-3603(m), its fees and charges for …
What must a religious organization show to qualify for a Kansas sales-tax exemption, and did this one qualify?
To qualify under K.S.A. 79-3606(aaa), a religious organization must meet the statutory definition (a group gathering for worship at an established place of worship, with no earnings inuring to members…
Can an organization with a Kansas manufacturer's exemption also claim exemption as a nonprofit educational institution?
Not as an educational institution. The organization already held a Manufacturer's Exemption letter, letting it buy materials used in its manufacturing process exempt from sales tax. But it no longer q…
Does an organization qualify for a Kansas sales-tax exemption just because it requests one?
No. Kansas tax exemptions are narrowly construed, so an organization must clearly fit the plain language of a specific exemption statute. After reviewing the more than 60 exemptions in K.S.A. 79-3606,…
Are a school's sales of cookies, crafts, and plants exempt from Kansas sales tax?
It depends on who the sale is for. K.S.A. 79-3606(yy) exempts sales of tangible personal property made by or on behalf of a parent-teacher association or organization (PTA/PTO). So if the school is se…
Must a not-for-profit wellness facility collect Kansas sales tax on membership dues if its property-tax exemption comes from K.S.A. 79-201a?
Yes. The not-for-profit must keep collecting Kansas sales tax on its membership wellness dues. K.S.A. 79-3603(n) taxes dues that entitle members to use recreation or entertainment facilities, and it e…
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 …
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 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 …
Can a church-operated thrift shop stop collecting Kansas sales tax because all of its sales proceeds are donated to charity?
No. A church-operated thrift shop must continue to collect and remit the applicable Kansas state and local sales tax on its retail sales, even though all of the proceeds are donated to local charities…
Must a nonprofit that holds an annual fundraising banquet and gun auction collect Kansas sales tax on admission tickets, food, and auction sales?
Yes. A nonprofit chapter that holds an annual fundraising banquet with a gun auction is making recurring sales, so it must register and collect Kansas sales tax on admission tickets, on food and sales…
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…
Can a community action group buy materials to repair or weatherize low-income housing without paying Kansas sales tax, and is the repair labor taxable?
Yes — the materials are exempt. The Department ruled that under K.S.A. 79-3606(oo), a community action group or agency may buy tangible personal property free of sales tax when it is bought 'for the e…
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…
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…
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…
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 a non-profit association automatically exempt from Kansas sales tax on its own purchases of goods and taxable services?
Not on this record. The Department ruled that nothing in the association's documentation established that the non-profit is exempt from Kansas sales tax on its purchases of goods and taxable services.…
Does a 501(c)(3) nonprofit that serves troubled youth qualify for exemption from Kansas sales tax on its purchases?
No. The Department ruled that a 501(c)(3) nonprofit organized to provide alternatives to institutional placement of troubled youth does not qualify for exemption from Kansas sales tax. Reviewing the e…
Is a nonprofit senior center exempt from Kansas sales tax, and does it have to collect tax on its fundraising sales?
Not exempt. The Department ruled that a nonprofit senior center does not enjoy an exemption from Kansas sales tax — not every nonprofit does. An exemption for senior centers would require a change to …
Is a domestic violence shelter's food purchases exempt from Kansas sales tax?
Taxable — a domestic violence group shelter is not exempt from Kansas sales tax on the food it buys to prepare meals for its residents. The Department explained that not every nonprofit organization e…
Is a youth baseball nonprofit exempt from Kansas sales tax on its purchases?
Taxable — a youth baseball nonprofit is not exempt from Kansas sales tax and must pay tax on its purchases of tangible personal property and taxable services. The Department explained that not every n…
Is a labor auction — where volunteers do work for the high bidder — subject to Kansas sales tax?
No. In the labor auction described, volunteers offer to do work for whoever is the high bidder for the service. Because the labor is provided by volunteers in this way, the Department ruled the transa…
Does a nonprofit endowment association that holds and invests funds for the sole benefit of a college qualify as an 'educational institution' under Kansas law?
Yes. The Department ruled that a nonprofit endowment association organized and operated exclusively to receive, hold, invest, and administer money and property as a permanent fund for the sole benefit…
Are a not-for-profit organization's membership dues and fund-raising sales subject to Kansas sales tax?
It depends, and fund-raising sales are taxable. Under K.S.A. 79-3603(n), membership dues are taxable only when payment entitles the member to use a facility for recreation or entertainment; the Depart…
Is a parent-teacher association or organization exempt from Kansas sales and compensating tax on both its purchases and its sales?
Yes, both ways. Effective July 1, 1998, K.S.A. 79-3606(yy) exempts all purchases of tangible personal property and services by a parent-teacher association or organization, and all sales of tangible p…
Do individual 4-H programs qualify for a Kansas sales-tax exemption?
Yes. Following Revenue Ruling 19-1998-2, the Department ruled that the exemption in K.S.A. 79-3606(ii) applies to individual 4-H programs authorized by the 4-H Cooperative Extension Service to operate…
Does a volunteer nonprofit water-quality corporation qualify for a Kansas sales-tax exemption on its purchases?
No. The Department ruled that a volunteer, not-for-profit corporation organized to protect a lake's water quality does not qualify for any Kansas sales-tax exemption and must pay sales tax to its vend…
Does a nonprofit advocacy organization have to collect Kansas sales tax on the retail sales it makes?
Yes. A nonprofit advocacy organization that makes retail sales — here, selling items to raise awareness of the needs of children in Kansas — has no exemption from Kansas retailers' sales tax for those…
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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.