Are sales, parts, and repair services for fire extinguishers provided to Kansas churches taxable?

Plain-English summary

A business that inspects, maintains, and repairs fire extinguishers asked whether those services are taxable when provided to Kansas churches. The Department ruled the sales are exempt.

"[Y]our sales to Kansas churches for use in places like their sanctuaries and administrative facilities are now exempt from sales tax. This includes sales of the extinguishers themselves, sales of parts for the extinguishers, and sales of labor services to repair and maintain them."

The exemption comes from a change in the law: "The 1998 Kansas legislature extended the sales tax exemption to churches and other religious organizations." The Department enclosed "a copy of Notice 99-14 that explains the exemption in detail."

What this means for you

Vendors and service providers to churches

When you sell or service fire extinguishers for a Kansas church's religious facilities, the extinguishers, parts, and your repair/maintenance labor are exempt. Do not charge sales tax on those sales, provided the church properly claims the exemption.

The exemption is broad

It reaches the goods and the labor together — extinguisher units, replacement parts, and the inspection/maintenance/repair services — because all are sales to the exempt religious organization.

Follow Notice 99-14

The Department's Notice 99-14 explains the religious-organization exemption in detail, including how a church documents and claims it. Use it to confirm the church qualifies and has the right paperwork.

Common questions

Q: Do I charge sales tax to service a church's fire extinguishers in Kansas?
A: No. Sales of the extinguishers, parts, and repair/maintenance labor to a Kansas church for its religious facilities are exempt.

Q: What made these sales exempt?
A: The 1998 Kansas legislature extended the sales tax exemption to churches and other religious organizations.

Q: Where can I read the details?
A: Notice 99-14, which the Department enclosed, explains the religious-organization exemption in depth.

Citations and references

• The Department did not cite a specific statute number. It relied on the sales tax exemption the 1998 Kansas legislature extended to churches and other religious organizations, explained in Notice 99-14, to exempt sales of fire extinguishers, parts, and repair/maintenance services to Kansas churches.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: O-2000-004

Original ruling text

Opinion Letter

Body:

Office of Policy & Research

March 24, 2000

XXXX
XXXX
XXXX

RE: Your e-mail

Dear Mr. XXXX:

I have been asked to answer the questions that you asked in an e-mail sent last month. You inspect, maintain, and repair fire extinguishers. You ask if these services are taxable or exempt when you provide them to churches in Kansas. Please be advised that your sales to Kansas churches for use in places like their sanctuaries and administrative facilities are now exempt from sales tax. This includes sales of the extinguishers themselves, sales of parts for the extinguishers, and sales of labor services to repair and maintain them.

The 1998 Kansas legislature extended the sales tax exemption to churches and other religious organizations. I have enclosed a copy of Notice 99-14 that explains the exemption in detail.

I hope that this letter and the notice answer an additional questions that you have. If not, please call me at (785) 296-3081 and we can discuss them.

Sincerely,

Thomas E. Hatten
Attorney/Policy & Research

Enclosure

Date Composed: 04/19/2000 Date Modified: 10/10/2001

Table 1

Table 2