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Ezel / Tax Rulings / KS
KS Notice 72-1211 Kansas Retailers' Sales Tax 1972-12-11

Do growers of Christmas trees have to collect Kansas sales tax when they sell trees directly to consumers?

Short answer: Yes. Producers of Christmas trees are liable for collecting Kansas retail sales tax on all trees sold directly to the final consumer. A common misinterpretation is that items produced and sold on the farm are exempt, but Christmas trees and landscaping trees are not exempt unless sold wholesale to a dealer for ultimate resale to the consumer. Growers making retail sales — including 'choose and cut' operations — must register for a Kansas sales tax certificate.

Apply this to your situation

This page answers the general question as of 1972. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 1972
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Kansas Department of Revenue Notice providing general public guidance, not a private ruling issued to one taxpayer. The prior-notices index and filename identify it as Notice 72-1211; the body carries no separate printed date line, so the December 11, 1972 date is taken from the notice's own effective-date field. It does not have the force of law, and the administration described is historical; later statutes or guidance may have changed the result, so confirm current law before relying on it. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

The Department told members of the Kansas Christmas Tree Association that growers must collect Kansas retail sales tax on Christmas trees sold directly to the final consumer.

The notice corrected a common misinterpretation — that items produced and sold on the farm are automatically exempt from sales tax. While some commodities may be exempt, Christmas trees and landscaping trees are not, unless they are sold wholesale to a dealer for ultimate resale to the consumer.

Growers engaged in (or planning) retail tree sales were directed to the Department's Sales Tax Division to request an application for a sales tax registration certificate and a copy of the Retailers' Sales Tax Act. The Department flagged this as a "must" for "choose and cut" plantations.

What this means for you

If you grew and sold Christmas trees straight to families — including running a cut-your-own lot — you were a retailer for Kansas sales tax purposes and had to register and collect the tax. The only way tree sales escaped tax was selling wholesale to a dealer who would resell them; retail sales to the end consumer were taxable, farm-grown or not.

Common questions

Q: Must a Christmas-tree grower collect Kansas sales tax?
A: Yes, on all trees sold directly to the final consumer.

Q: Aren't farm-grown items exempt?
A: Not automatically. The notice says Christmas trees and landscaping trees are not exempt unless sold wholesale to a dealer for resale.

Q: Do 'choose and cut' operations need to register?
A: Yes — the notice specifically calls registration a "must" for choose-and-cut plantations making retail sales.

Citations and references

  • The notice refers to the Kansas Retailers' Sales Tax Act and directs growers to register for a sales tax certificate; it cites no specific statute section.

Subject

Sales of Christmas Trees

Source

Original ruling text

Notice
Notice Number: Sales of Christmas trees
Tax Type: Kansas Retailers' Sales Tax
Brief Description: Sales of Christmas trees
Keywords:
Effective Date: 12/11/1972

Body:

 TO: Kansas Christmas Tree Association Members

 FROM: Gary G. Naughton

 SUBJECT: Kansas Retail Sales Tax



 It has recently come to our attention that producers of Christmas trees are liable for collection of the Kansas retail sales tax on
 all trees sold direct to the final consumer.

 A common misinterpretation of the sales law is that items produced and sold on the farm are not subject to this law. Although
 some commodities may be exempt, Christmas tress and landscaping trees are not exempt unless sold wholesale to the dealer
 for ultimate resale to the consumer.

 If you are engaged in the retail sale of trees or plan to be so engaged in the future please write to:
                                                      The Department of Revenue
                                                      Sales Tax Division
                                                      State Office Building
                                                      Topeka, KS 66612
 Request an application for a sales tax registration certificate and a copy of the Retailer's Sales Tax Act. This is a "must" for
 those of you operating "choose and cut" plantations.

Date Composed: 10/06/1997 Date Modified: 10/10/2001

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