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Ezel / Tax Rulings / KS
KS Notice 90-0831 Kansas Retailers' Sales Tax 1990-08-31

Were Kansas sports league, tournament, admission, and fundraising receipts taxable in 1990?

Short answer: Kansas taxed private league and tournament participation fees whether collected from individuals or teams. Gate admissions, concessions, merchandise, and fundraising sales were also taxable. Participation fees charged by a Kansas political subdivision were exempt, but the political subdivision still collected sales tax on admissions and tangible-property sales such as food, drinks, shirts, hats, and balls.

Apply this to your situation

This page answers the general question as of 1990. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 1990
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 official Kansas Department of Revenue guidance. The prior-notices index and filename identify it as Notice 90-0831, while the body is an unnumbered notice dated August 31, 1990. It describes historical sales-tax treatment and may have been superseded or modified. 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

Kansas imposed retailers' sales tax on private fees for participation in sports, games, and recreational activities.

Taxable receipts included:

  • League and tournament fees charged to individuals or teams.
  • Gate admissions.
  • Food, drinks, candy, shirts, hats, balls, and other tangible items.
  • Fundraising sales such as door-to-door candy sales.

Participation charges imposed by a Kansas political subdivision were exempt. However, the political subdivision still collected tax on admissions and on tangible-property sales.

What this means for you

A private sports organizer generally collected state and local sales tax on entry fees and related sales. A city or other political subdivision separated exempt participation charges from taxable gate receipts and merchandise.

Common questions

Q: Was a team tournament fee taxable?
A: Yes.

Q: Were city recreation-program participation charges taxable?
A: No, but city admissions and tangible-property sales remained taxable.

Citations and references

  • K.S.A. 79-3603(m).
  • K.S.A. 79-3603(e).

Subject

Application of Retailers' Sales Tax to Sports and Recreation Fees

Source

Original ruling text

Notice
Notice Number: Fees Charged for Participation in Sports
Tax Type: Kansas Retailers' Sales Tax
Brief Description: Admission Fees
Keywords:
Effective Date: 08/31/1990

Body:
NOTICE

TO: League and Tournament Organizers (softball, baseball soccer, etc.)

FROM: Kansas Department of Revenue

SUBJECT: Application of Retailers' Sales Tax to fees charged for participation in sports,

               games and other recreational activities.

  DATE: August 31, 1990


  K.S.A. 79-3603(m) levies a tax "upon the gross receipts received from fees and charges by public and private club, drinking
  establishments, organizations and businesses for participation in sports, games and other recreational activities."

  Thus, fees charged for participation in a sport, game or recreational activity, such as league fees or tournament fees, would be
  subject to the Kansas retailers' sales tax. An organization which charges a fee for participation in one or more of these
  activities would be required to collect and remit the Kansas retailers' sales tax and any applicable local sales tax. These fees
  would be subject to the tax whether collected from each individual or on a team basis.

  K.S.A. 79-3603(e) levies a tax "upon the gross receipts from the sale f admissions to any place providing amusement,
  entertainment or recreation services but shall not be levied and collected upon the gross receipts received from fees and
  charges by political subdivisions of the state of Kansas for participation in sports, games and other recreational activities"

  Therefore, fees charged for admission to sports, games or recreational activities (gate receipts) would be subject to the
  retailers' sales tax.

  Additional examples of transactions conducted by a league, association or tournament organizer, which would be subject to the
  retailers' sales tax include, but are not limited to, the sale of food, soft drinks, candy, T-shirts, hats, balls, etc. The organizing
  group would also be required to collect and remit the retailers' sales tax on the fund raising activities, such as the door-to-door
  sale of candy or similar items.

  As stated in K.S.A. 79-3603(e) the charges made by political subdivisions of the sate of Kansas for participation in sports,
  games and other recreational activities would not be subject to the retailers' sales tax. However, the political subdivision of the
  state of Kansas would be required to collect and remit the retailers' sales tax on the sales of tangible personal property such as
  food, beverages, T-shirts, hats, balls, etc. and on the charges for admission to such sports, games and other recreational
  activities.

Date Composed: 10/07/1997 Date Modified: 10/10/2001

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