Are sales of shower vitalizers and liquid enhancers exempt from Kansas sales tax?

Plain-English summary

A company selling "shower vitalizers and liquid enhancers" asked whether those sales are exempt from Kansas sales tax. The Department said they are not.

The general rule. Kansas imposes sales tax under K.S.A. 79-3603(a) upon "[t]he gross receipts received from the sale of tangible personal property at retail within this state." Shower vitalizers and liquid enhancers are tangible personal property sold at retail.

No exemption applies. "[T]he Kansas sales and use tax law does not provide an exemption from sales tax on the sale of shower vitalizers and liquid enhancers." Accordingly, the company "would be obligated to collect and remit the appropriate Kansas sales/use tax(es) on said sales."

Rate. The ruling stated the state "sales/use tax rate in the state of Kansas is 4.9%," and that "[i]n some instances, local sales tax(es) may also apply." (The 4.9% figure was the state rate in 1999; the state rate has since changed, so use the current combined state and local rate for the sale location.)

Bottom line: these products are ordinary taxable tangible personal property in Kansas. With no special exemption, the seller must collect and remit state (and any applicable local) sales tax on the sales.

What this means for you

Retailers of bath, shower, and water-treatment products

Collect Kansas sales tax on shower vitalizers, liquid enhancers, and similar products. There is no exemption for them, so register with the Department if needed and remit the state tax plus any applicable local taxes.

Direct sellers and distributors

Selling through catalogs, demonstrations, or online does not change the result — these are taxable tangible personal property. Build sales tax collection into your pricing and reporting.

Checking the current rate

The ruling's 4.9% figure was the 1999 state rate. Rates change and local taxes vary, so apply the current combined state and local rate rather than the rate quoted in an older ruling.

Common questions

Q: Are shower vitalizers and liquid enhancers taxable in Kansas?
A: Yes. They are tangible personal property with no exemption, so sales are subject to Kansas sales tax under K.S.A. 79-3603(a).

Q: Who collects the tax?
A: The seller. The Department ruled the company must collect and remit the appropriate Kansas sales/use tax on these sales.

Q: What is the tax rate?
A: The ruling cited a 4.9% state rate as of 1999, with local taxes possibly applying. Because rates change, use the current combined state and local rate for the sale location.

Citations and references

• K.S.A. 79-3603(a) — imposes Kansas sales tax on the gross receipts from retail sales of tangible personal property; the basis for taxing shower vitalizer and liquid enhancer sales, for which no exemption exists.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: P-1999-222

Original ruling text

Private Letter Ruling

Body:

Office of Policy & Research

October 11, 1999

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Dear Ms. TTTTT:

We wish to acknowledge receipt of your letter dated September 30, 1999, 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 shower vitalizers and liquid enhancers. 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.

This is a private letter ruling pursuant to K.A.R. 92-19-59. It is based solely on the facts provided in your request. If it is determined that undisclosed facts were material or necessary to an accurate determination by the department, this ruling is null and void. This ruling will be revoked in the future by the operation of law without further department action if there is a change in the statutes, administrative regulations, or case law, or published revenue ruling, that materially affects this private letter ruling. 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: 10/19/1999 Date Modified: 10/11/2001

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