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Ezel / Tax Rulings / KS
KS P-1998-08 Kansas Retailers' Sales Tax 1998-02-02

Are retail sales of hair care products subject to Kansas sales tax?

Short answer: Yes. Kansas taxes the gross receipts from retail sales of tangible personal property under K.S.A. 79-3603(a), and the Department ruled that Kansas sales and use tax law provides no exemption for the hair care products described. The company must collect and remit the appropriate Kansas sales/use tax on those sales. The state rate is 4.9%, and in some instances local sales taxes may also apply.

Apply this to your situation

This page answers the general question as of 1998. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 1998
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 Private Letter Ruling (issued under K.A.R. 92-19-59). It binds the Department only as to the specific retailer who requested it and the facts stated; taxpayer-identifying details are redacted. It may not be cited or relied upon as precedent by any other person, and it ceases to be valid if a statute, regulation, or interpretation it relied upon changes substantially. 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

A company selling hair care products asked whether those sales are taxable in Kansas. The Department cited K.S.A. 79-3603(a), which imposes sales tax on the gross receipts from the sale of tangible personal property at retail in Kansas.

It ruled that Kansas sales and use tax law does not provide an exemption for the hair care products described. As a result, the company is obligated to collect and remit the appropriate Kansas sales/use tax on those sales. The Department noted the Kansas sales/use tax rate is 4.9%, and that in some instances local sales taxes may also apply.

What this means for you

If you sell hair care products at retail in Kansas — shampoos, conditioners, styling products, and the like — those sales are taxable.

  • No product exemption applies. Kansas has no exemption for hair care products, so they are taxed like other retail tangible personal property.
  • Collect and remit. As the retailer, you must collect Kansas sales/use tax and remit it to the Department.
  • Rate: the state rate stated in the ruling is 4.9%; local sales taxes can apply on top, depending on where the sale is sourced. (Rates change over time — confirm the current combined rate for your location.)

Common questions

Are hair care products taxable in Kansas?
Yes. The Department ruled there is no exemption, so retail sales of hair care products are subject to Kansas sales/use tax.

What rate applies?
The ruling states the Kansas state rate is 4.9%, with local sales taxes possibly applying as well. Check the current combined rate for the sale's location.

Who collects the tax?
The retailer selling the products must collect and remit the appropriate Kansas sales/use tax.

Is there any exemption for beauty or personal-care products?
The Department found none for the hair care products described.

Citations and references

  • K.S.A. 79-3603(a) — imposes Kansas sales tax on the gross receipts from the retail sale of tangible personal property.

Source

  • Original ruling (DOCX): https://www.ksrevenue.gov/pildocs/rulings/P-1998-08.docx
  • Kansas Policy Information Library: https://www.ksrevenue.gov/prpil.html

Original ruling text

Private Letter Ruling

Body:

Office of Policy and Research

February 2, 1998

XXXXXXXXXXXXXXX
XXXXXXXXXXXXXXX
XXXXXXXXXXXXXXX
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Dear XXXXXXXX:

We wish to acknowledge receipt of your letter dated January 20, 1998, regarding the application of Kansas Retailers’ Sales tax.

K.S.A. 79-3603(a) imposes a sales tax upon: “The gross receipts received from the sale of tangible personal property at retail within this state. . .”

Please be advised that the Kansas sales and use tax law does not provide an exemption from sales tax on the sale of hair care products that you have described in the above referenced letter. Therefore, your company would be obligated to collect and remit the appropriate Kansas sales/use tax(es) on said sales. The sales/use tax rate in the state of Kansas is 4.9%. In some instances, local sales tax(es) may also apply.

If I may be of further assistance, please contact me at your earliest convenience at (913) 296-7776.

Sincerely yours,

Thomas P. Browne, Jr.
Tax Specialist

TPB

Date Composed: 02/04/1998 Date Modified: 10/10/2001

Table 1

Ruling Number: P-1998-08

Table 2

Tax Type: Kansas Retailers' Sales Tax
Brief Description: Hair care products.
Keywords:
Effective Date: 02/02/1998

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