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Ezel / Tax Rulings / KS
KS O-2008-007 Kansas Retailers' Sales Tax 2008-10-28

Is a tour fee subject to Kansas sales tax when the tour is advertised primarily as sightseeing or entertainment?

Short answer: Yes. When a ride or tour is advertised or otherwise presented primarily as sightseeing or entertainment, K.A.R. 92-19-22a(a)(6) treats the charge as a recreational or entertainment activity rather than a transportation service, making the tour fee subject to Kansas sales tax.

Apply this to your situation

This page answers the general question as of 2008. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 2008
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 Opinion Letter: written guidance stating the Department's interpretation of Kansas tax law on the facts presented. It is general guidance, does not have the force of law, and another taxpayer with different facts should not assume the same treatment applies; later changes in statutes, regulations, or interpretation may change the result. Kansas state and local sales and use taxes are administered centrally by the Department, so there is no self-collected home-rule city tax outside its scope. 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 gave a one-rule answer: if a ride or tour is advertised or otherwise held out primarily for sightseeing or entertainment, it is treated as a recreational or entertainment activity rather than transportation.

Under K.A.R. 92-19-22a(a)(6), the fee for that tour is subject to Kansas sales tax.

What this means for you

Tour operators

How you market the trip matters. A route promoted mainly for sightseeing or entertainment is taxable recreation under this opinion, even though passengers are physically transported.

Transportation providers

Do not assume every passenger charge is a transportation service. Review the advertised purpose of the ride and whether entertainment or sightseeing is the primary offering.

Event and travel planners

Budget Kansas sales tax for sightseeing or entertainment tours described in the letter. A genuinely transportation-focused service may require a different analysis.

Common questions

Q: Are sightseeing tours taxable in Kansas?
A: Yes when advertised or held out primarily for sightseeing or entertainment.

Q: Why are they not treated as transportation?
A: The regulation classifies the primary purpose as recreation or entertainment rather than moving passengers from place to place.

Q: Does the vehicle type decide the result?
A: The short letter focuses on how the ride or tour is advertised and presented, not on a particular vehicle.

Citations and references

  • K.A.R. 92-19-22a(a)(6) — sightseeing or entertainment rides and tours

Source

Original ruling text

Opinion Letter

Body:

Office of Policy & Research

October 28, 2008

TTTTTTTTTTTTT
TTTTTTTTTTTTT
TTTTTTTTTTTTT
TTTTTTTTTTTTT

Dear Ms. TTTTT:

We wish to acknowledge receipt of your letter dated October 15, 2008, regarding the application of Kansas Retailers’ Sales tax.

KAR 92-19-22a(a)(6) states in part: . . .If a ride or tour is advertised or otherwise held out as primarily for sightseeing or entertainment, the charge shall be considered to be for a recreational activity rather than for a transportation service. . .

In closing, if the fee charged for a TTTTT tours, is advertised or otherwise held out as primarily for sightseeing or entertainment, then the fee would be considered recreation or entertainment, and therefore, would be subject to Kansas sales tax(es).

If I may be of further assistance, please contact me at your earliest convenience at (785) 296-7776.

Sincerely yours,

Thomas P. Browne, Jr.
Tax Specialist

TPB

Date Composed: 10/29/2008 Date Modified: 10/29/2008

Table 1

Letter Number: O-2008-007

Table 2

Tax Type: Kansas Retailers' Sales Tax
Brief Description: Sightseeing or entertainment tours.
Keywords:
Approval Date: 10/28/2008

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