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 engineering built into a Kansas steel sale taxable, even if billed separately?
The whole sale is taxable. Engineering services on their own are not a taxable service, but when they are part of providing tangible personal property they are included in the selling price and taxabl…
When a Kansas customer orders a custom-fabricated article billed in progress payments, when and on what amount does Kansas sales tax apply?
Sales tax applies to the full selling price of the finished article — including fabrication, materials, design, overhead, and shipping, with no deductions — but only when the completed article is deli…
Are the labor to dispose of drilling dirt and the purchase of fly ash used in that disposal subject to Kansas sales tax?
The disposal service is not taxable, but the materials are. The Department ruled that the service to dispose of dirt excavated while drilling a deep disposal well is not a taxable service. However, an…
Are charges to assemble a manufactured product, such as an office chair, subject to Kansas sales tax?
Yes. Charges to assemble a manufactured product from component parts are subject to Kansas sales tax. A retailer's assembly charge is part of the taxable selling price, including when separately state…
Is the rental of a swab tank used at a well subject to Kansas sales tax?
Taxable. Renting a swab tank — a portable holding tank used at wells — is subject to Kansas sales tax. Rentals of tangible personal property are taxable because a rental transfers property to someone …
Which aircraft-related parts and equipment sold by an aviation business are exempt under Kansas's aircraft-parts exemption, and which are taxable?
It depends on whether the item becomes a permanent part of the aircraft. Under K.S.A. 79-3606(g), sales of aircraft repair, modification, and replacement parts — and the services to install them — are…
How does Kansas sales tax apply when the Kansas Turnpike Authority hands out KTAG transponders to subscribers and bills them for tolls?
No sales tax is charged to the subscriber. The Kansas Turnpike Authority (KTA) is the final user or consumer of the KTAG transponders it provides — it is not reselling them — so any tax would fall on …
Are industrial-design and mechanical-engineering design fees subject to Kansas sales tax when an agency also delivers proofs, prototypes, or finished products?
Design-service fees and proofs of concept were not taxable because Kansas did not enumerate industrial, engineering, graphic, or advertising design as taxable services. But when the agency also sold f…
Does Kansas give credit for sales tax lawfully paid to another state when purchased property is later first used in Kansas?
Yes. Under K.S.A. 79-3704(c), Kansas gives credit for sales tax lawfully paid to the state where the property was purchased. If the combined Kansas state and local use-tax rate at the place of first K…
Which YMCA purchases and sales qualified for Kansas sales-tax exemption under K.S.A. 79-3606(ii), and which taxable services remained subject to tax?
The YMCA could buy tangible personal property tax-free only for its nonsectarian comprehensive multidisciplinary youth-development programs and activities. It could also buy property for resale withou…
Is engraving a memorial marker subject to Kansas sales tax?
Yes — it's taxable. Engraving a memorial marker (for example, adding the final date after a surviving spouse dies) is 'altering' tangible personal property, one of the services Kansas subjects to sale…
Is providing on-hold message equipment to businesses taxed as a service or as a lease of equipment?
It's taxed as a lease of tangible personal property, not as a taxable 'telephone answering service.' A company that installs on-hold message equipment at a customer's premises (playing a pre-recorded …
Are dietary and health-care supplements subject to Kansas sales tax?
Yes — taxable. Kansas imposes sales tax on retail sales of tangible personal property under K.S.A. 79-3603(a), and there is no exemption for dietary or health-care supplements. A company selling them …
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…
Can a business that repairs tangible personal property accept a resale exemption certificate on the repair services and parts it sells to other retailers?
Yes. The Department ruled that a business repairing tangible personal property may accept a resale exemption certificate when it sells repair and maintenance services and parts to other retailers. The…
Does a group selling coupon books have to collect Kansas sales tax on the sales?
Yes - taxable. The Department ruled that any organization selling coupon books - even a group of school students that sells no other tangible personal property or taxable services - must collect Kansa…
Are subscription receipts for newspapers, magazines, and periodicals mailed to Kansas subscribers subject to Kansas sales or use tax?
Taxable. The Department ruled that subscription receipts for newspapers, magazines, periodicals, trade journals, and other publications are subject to Kansas sales or use tax when the subscription is …
Are the gross receipts from selling discount dining cards subject to Kansas sales tax?
Taxable. The Department ruled that gross receipts from selling discount dining cards are subject to Kansas sales tax. An organization that sells coupons or discount cards redeemable by third-party mer…
Is computer repair and maintenance performed at a home exempt from Kansas sales tax under the residential-repair exemption?
Still taxable. The Department ruled that computer repair and maintenance services are subject to Kansas sales tax whether performed at a residence or elsewhere. The residential repair/remodel exemptio…
Is the sale of a building that sits on leased land and is taxed as real property a taxable sale of tangible personal property, or a non-taxable sale of real property?
It is a sale of real property, not taxable. The Department ruled that a building permanently affixed to the land — and classified and taxed as real property by the county appraiser — is real property.…
How does Kansas sales tax apply to leasing propane tanks and equipment and to delivering oil and miscellaneous items?
Both are taxable. The Department ruled that renting or leasing propane tanks and equipment is taxable under K.S.A. 79-3603(h), so sales tax applies to the full amount of each lease payment the lessee …
Are sales, parts, and repair services for fire extinguishers provided to Kansas churches taxable?
They are exempt. The Department ruled that sales to Kansas churches for use in places like their sanctuaries and administrative facilities are exempt from sales tax — and this covers the fire extingui…
Are subscriber access fees and advertising space on an online 'electronic bulletin board' subject to Kansas sales tax?
No, those fees are not taxable. The Department ruled that fees subscribers pay to access a nationwide 'electronic bulletin board' — an online data bank of information, articles, and advertising, reach…
Is a nonprofit youth-development organization exempt from Kansas sales tax on its purchases and sales of tangible personal property?
Largely yes, for goods. The Department ruled that a qualifying nonprofit youth-development organization (here, a scouting 'Pack') may buy tangible personal property for its own use or resale without p…
Is the service of removing scale, coke, slag, and similar deposits from flowlines, pipelines, and refineries subject to Kansas sales tax?
Yes, it is taxable. The Department ruled that the service of removing coke, iron, sulphides, scale, brine, inferior welds, and slag from flowlines, pipelines, and refineries is subject to Kansas sales…
Does a school owe Kansas sales tax on tickets to school dances and on t-shirts it sells to athletes, and are dinner-theatre group purchases taxable?
Yes to all three. The Department ruled that a school must collect Kansas sales tax on tickets to school dances, because the tickets are admissions to a place providing amusement/entertainment/recreati…
Are sales of beverages for human consumption subject to Kansas sales tax?
Yes. The Department ruled that Kansas sales and use tax law provides no exemption for the sale of beverages for human consumption, so the seller must collect and remit the appropriate Kansas sales or …
Is piano tuning done at a residence exempt from Kansas sales tax under the residential repair exemption?
No — piano tuning remains taxable even when done at a home. The Department has historically taxed piano tuning as a service of servicing tangible personal property, and asked whether Senate Bill 493's…
Are sales of nutrition supplements exempt from Kansas sales tax?
No — nutrition supplements are taxable, and the seller must collect and remit the tax. A company selling nutrition supplements asked whether the sales are exempt. Kansas imposes sales tax on the gross…
Are sales of shower vitalizers and liquid enhancers exempt from Kansas sales tax?
No — shower vitalizers and liquid enhancers are taxable, and the seller must collect and remit the tax. Kansas imposes sales tax on the gross receipts from retail sales of tangible personal property u…
Are sales of dietary and health care supplements exempt from Kansas sales tax?
No — dietary and health care supplements are taxable, and the seller must collect and remit the tax. Kansas imposes sales tax on the gross receipts from retail sales of tangible personal property unde…
Does a multi-level marketing company owe Kansas sales tax on sales of stressless, pain-relief, and stop-smoking capsules?
Taxable — Kansas sales and use tax law provides no exemption for stressless capsules, pain-relief capsules, or stop-smoking (smokers help) capsules, so the multi-level marketing company selling them m…
Does a Girl Scout troop's youth-development sales-tax exemption cover a hotel room rental?
Property yes, hotel rooms no — a Girl Scout troop is a "nonprofit organization" whose direct purchases of tangible personal property for nonsectarian comprehensive multidiscipline youth development pr…
Which purchases by a nonprofit youth development program are exempt, and which are taxable as property used for human habitation?
Partly exempt. K.S.A. 79-3606(ii) exempts tangible personal property purchased directly by a nonprofit organization for nonsectarian comprehensive multidiscipline youth development programs, but the e…
Does a company owe Kansas tax on promotional display materials it ships into Kansas at its client's direction?
Taxable. Kansas compensating (use) tax is levied for the privilege of using, storing, or compounding tangible personal property in the state, collected at 4.9% of the consideration paid by the consume…
Are subscription receipts for newspapers, magazines, periodicals, and trade journals mailed to Kansas subscribers subject to Kansas sales tax?
Taxable. When subscriptions for newspapers, magazines, periodicals, trade journals, and publications are taken within Kansas, sent to a printer or publishing house (inside or outside Kansas), and the …
How is Kansas sales tax calculated on funeral charges, and is the state-paid portion of a burial taxable?
Under K.A.R. 92-19-15, the portion of a burial paid directly by the state of Kansas (or another political subdivision) is not subject to sales tax. For the rest, the taxation depends on how the funera…
Are sales of nutrition supplements taxable in Kansas?
Yes. Kansas sales and use tax law provides no exemption for the sale of nutrition supplements, so a company selling them must collect and remit Kansas sales/use tax on those sales under K.S.A. 79-3603…
Are sales made by or on behalf of a PTA or PTO exempt from Kansas sales tax, and does the exemption cover services?
Goods sold by or on behalf of a parent-teacher association or organization — such as wrapping paper or candy bars sold by schoolchildren for a PTA/PTO — are exempt from Kansas sales tax under K.S.A. 7…
Are a school's fundraising sales exempt when made on behalf of a parent-teacher association, and what about services?
Goods sold on behalf of a PTA/PTO are exempt; services and the school's own sales are not. Under K.S.A. 79-3606(yy), when a school sells tangible personal property — flowers, birdhouses, concessions, …
Does a yoga instructor have to register and collect Kansas sales tax?
No — teaching yoga by itself is not a taxable activity. If a person's only activity is teaching yoga, they are not required to register as a Kansas retailer. But if they also sell tangible personal pr…
Is the retail sale of non-titled equipment that may be moved on highways subject to Kansas sales tax?
Yes. A retail sale of non-titled equipment — equipment that may be moved on highways but is not titled — is subject to Kansas sales or compensating (use) tax.
Is tangible personal property used to align a vehicle with a trailer, boat, or camper taxable in Kansas, and is there a safety-equipment exemption?
Yes. Under K.S.A. 79-3603(a), the retail sale of tangible personal property used to align a vehicle with a trailer, boat, or camper is subject to Kansas sales tax. The Kansas Sales Tax Act contains no…
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…
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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.