Did Kansas enforce sales tax on guided-hunt charges and game-bird sales during the 2008-2010 review period?

Plain-English summary

Kansas suspended enforcement of sales-tax collection on guided and unguided hunt participation charges and retail game-bird sales from May 7, 2008 through May 6, 2010. The Department was reviewing its interpretation under K.S.A. 79-3603(m), after proposed exemptions had not been enacted.

The forbearance did not apply to meals, tangible personal property, or lodging. Those charges remained taxable and were to be billed separately. Tax already collected or remitted as of May 6, 2008 was deemed lawfully paid and would not be refunded.

What this means for you

This was a temporary enforcement policy, not a statutory exemption. Check later guidance for periods after May 6, 2010.

Citations and references

• K.S.A. 79-3603(m)
• Revised Notice 07-08
• Notice 08-02

Subject

Temporary Hunting and Game-Bird Sales Tax Enforcement Pause

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 09-04

Original ruling text

Kansas Department of Revenue
Office of Policy & Research

                                 May 13, 2009

                                 Notice 09-04

Sales Tax Treatment of Charges for Participation in Guided and Non-guided
Hunting and Retail Sale of Game Birds

This notice is to advise that the Department is continuing to review its
interpretation on the sales tax treatment of charges for guided and non-guided
hunts, and on the retail sale of game birds. Effective May 7, 2008 through May
6, 2010, the Department is suspending enforcement of collection of sales tax on
charges for participation in guided or non-guided hunts, and on the retail sale of
game birds.

    In Revised Notice 07-08 dated February 4, 2008, the Department stated its

interpretation that the gross receipts derived from the participation in guided and non-
guided hunts are subject to Kansas retailers’ sales tax, pursuant to K.S.A. 79-
3603(m). During the 2008 and 2009 Legislative Sessions, legislation was introduced
that would exempt such gross receipts from sales tax. Although no such exemption
was enacted, the Department continues the process of reviewing its interpretation.
Following the 2008 Legislative Session, the Department published Notice 08-02, and
this notice continues the policy expressed therein as follows: during the
Department’s review and effective May 7, 2008 through May 6, 2009, subject to any
legislative action taken during the 2010 Legislative Session, the Department will not
enforce collection of sales tax on the gross receipts derived from the participation in
guided and non-guided hunts, and on the retail sale of game birds. Any sales tax on
such gross receipts already collected or remitted to the Department as of May 6, 2008
shall be deemed lawfully paid and shall not be refunded.

    Taxable sales of meals, tangible personal property and lodging do not fall

within the Department’s forbearance on enforcement, and collection and remittance
of applicable sales tax on those items should continue. Charges for participation in
guided and non-guided hunts should be billed separately from charges for taxable
sales of meals, tangible personal property, and lodging.

   Questions concerning this notice may be directed to Policy & Research,

telephone number 785-296-3081.