__ Document Type __ ___________ Tax Type _____________  __ Identifying Information ___  _____________ Topic ___________________  2014 Enrolled Bills 2015 Enrolled Bills 2016 Enrolled Bills Attorney General's Opinions Board of Tax Appeals Orders Compacts and Agreements Directives Division of Taxation, Director's Orders Final Written Determinations Information Guides Kansas Administrative Regulations Kansas Constitutional Articles Kansas Statutes Annotated Memorandums Notices Opinion Letters Opinion Letter All O-2009-015 Difference between private letter rulings and opinion letters. Opinion Letter Corporate Income Tax O-1998-09 Income tax credits for alternative-fueled motor vehicle property expenditures. Opinion Letter Corporate Income Tax O-2001-012 Calculation of the business and job development credits. Opinion Letter Corporate Income Tax O-2001-022 Calculation of HPIP investment tax credit. Opinion Letter Corporate Income Tax O-2009-005 Deductibility of certain items for corporate income tax purposes. Opinion Letter Corporate Income Tax Individual Income Tax O-2000-010 Qualified contributions for the community service contribution credit. Opinion Letter Corporate Income Tax Individual Income Tax O-2001-025 Historic preservation tax credit. Opinion Letter Corporate Income Tax Individual Income Tax O-2002-011 High Performance Incentive Program (HPIP) credit allowed against total tax liability. Opinion Letter Corporate Income Tax Individual Income Tax O-2002-012 Historic Preservation Tax Credits Opinion Letter Corporate Income Tax Individual Income Tax O-2002-015 Computation of qualified business facility investment at an existing qualified business facility for the High Performance Incentive Program (HPIP) investment tax credit. Opinion Letter Corporate Income Tax Individual Income Tax O-2002-017 Kansas Historic Preservation Tax Credits - Not-for-Profit and Governmental Entities. Opinion Letter Corporate Income Tax Individual Income Tax O-2002-019 Kansas Historic Preservation Tax Credit-Transfers Opinion Letter Homestead Property Tax Refunds O-1999-09 Power of Attorney for Homestead Certificate of Eligibility. Opinion Letter Individual Income Tax O-1998-05 Taxability of money that is converted from a traditional deductible IRA to a Roth IRA in 1998. Opinion Letter Individual Income Tax O-1998-26 Non-resident professional athletes and entertainers who receive income from Kansas. Opinion Letter Individual Income Tax O-2000-008 Amounts received under the community service program. Opinion Letter Individual Income Tax O-2008-004 Regarding the revised Texas franchise tax. Opinion Letter Individual Income Tax O-2008-005 529 plan contribution Opinion Letter Individual Income Tax O-2011-015 Tax treatment of Build America Bonds. Opinion Letter Kansas Compensating Tax O-1999-15 Nexus determination relating to a joint venture between a Tennessee publisher and a Kansas law firm to publish a monthly newsletter on employment law. Opinion Letter Kansas Compensating Tax O-2000-022 Shipping charges for items purchased by a Kansas customer from an out-of-state vendor. Opinion Letter Kansas Compensating Tax O-2003-007 Kansas local compensating use tax on equipment leased to franchisees. Opinion Letter Kansas Compensating Tax Kansas Retailers' Sales Tax O-1999-10 Distributor of graphic arts supplies and equipment and a supplier of service (installation and repairs) to the graphic arts industry. Opinion Letter Kansas Compensating Tax Kansas Retailers' Sales Tax O-2000-027 Health food products and herbal supplements. Opinion Letter Kansas Compensating Tax Kansas Retailers' Sales Tax O-2007-002 Tarps purchased by a farmer or rancher used to cover harvested hay. Opinion Letter Kansas Retailers' Sales Tax O-1998-01 Taxability of tickets sold to performances in Kansas. Opinion Letter Kansas Retailers' Sales Tax O-1998-02 Taxability of farm machinery and equipment, and repair and replacement parts. Opinion Letter Kansas Retailers' Sales Tax O-1998-03 Taxability of computers purchased by a farmer for farm use. Opinion Letter Kansas Retailers' Sales Tax O-1998-04 Taxability of purchases by manufactures for resell. Opinion Letter Kansas Retailers' Sales Tax O-1998-07 Taxability of memberships. Opinion Letter Kansas Retailers' Sales Tax O-1998-11 Sales tax exemptions for non-profit organizations. Opinion Letter Kansas Retailers' Sales Tax O-1998-13 Taxability of hauling services. Opinion Letter Kansas Retailers' Sales Tax O-1998-14 Taxability of purchases made by nursing homes. Opinion Letter Kansas Retailers' Sales Tax O-1998-15 Taxability of labor services and sales to farmers. Opinion Letter Kansas Retailers' Sales Tax O-1998-16 Taxability of oil and grease used in printing presses. Opinion Letter Kansas Retailers' Sales Tax O-1998-19 Funeral Services Opinion Letter Kansas Retailers' Sales Tax O-1998-20 Collection duties for labor services and materials. Opinion Letter Kansas Retailers' Sales Tax O-1998-22 Fund raising activities by schools/non-profit organizations. Opinion Letter Kansas Retailers' Sales Tax O-1998-23 Project exemption certificates for religious organizations. Opinion Letter Kansas Retailers' Sales Tax O-1999-01 Senior Center Fund Raisers Opinion Letter Kansas Retailers' Sales Tax O-1999-02 Local tax on automobile sales. Opinion Letter Kansas Retailers' Sales Tax O-1999-021 Hotel rooms rented for more than 28 consecutive days by a single business. Opinion Letter Kansas Retailers' Sales Tax O-1999-024 Project exemption certificates. Opinion Letter Kansas Retailers' Sales Tax O-1999-025 Taxation of utilities. Opinion Letter Kansas Retailers' Sales Tax O-1999-027 Religious organizations. Opinion Letter Kansas Retailers' Sales Tax O-1999-028 Converters purchased by a cable company. Opinion Letter Kansas Retailers' Sales Tax O-1999-06 Transfer of tangible personal property from one company to another. Opinion Letter Kansas Retailers' Sales Tax O-1999-07 Sales of fund raising items to entities that resell the items to a consumer. Opinion Letter Kansas Retailers' Sales Tax O-1999-08 Sale and installation of farm machinery and equipment. Opinion Letter Kansas Retailers' Sales Tax O-1999-12 Accrual vs. cash basis accounting. Opinion Letter Kansas Retailers' Sales Tax O-1999-13 Internet related telecommunications questions. Opinion Letter Kansas Retailers' Sales Tax O-1999-14 Sales of truck tarps to ICC carriers. Opinion Letter Kansas Retailers' Sales Tax O-1999-17 Sales tax exemption for projects involving the U.S. government. Opinion Letter Kansas Retailers' Sales Tax O-1999-18 KDOR policy with regard to "hand tools". Opinion Letter Kansas Retailers' Sales Tax O-1999-20 Sales and installation of residential and business security alarm systems. Opinion Letter Kansas Retailers' Sales Tax O-2000-002 Capital improvement fees imposed by a country club. Opinion Letter Kansas Retailers' Sales Tax O-2000-003 Sales of water softeners sold and installed in Kansas residences. Opinion Letter Kansas Retailers' Sales Tax O-2000-004 Inspection, maintenance and repair of fire extinguishers for churches. Opinion Letter Kansas Retailers' Sales Tax O-2000-005 Businesses that are exempt from Kansas sales tax. Opinion Letter Kansas Retailers' Sales Tax O-2000-007 Franchise fees imposed by a city. Opinion Letter Kansas Retailers' Sales Tax O-2000-01 Use of recreational facilities. Opinion Letter Kansas Retailers' Sales Tax O-2000-011 Purchases by a Kansas elevator contractor for use in out-of-state construction projects. Opinion Letter Kansas Retailers' Sales Tax O-2000-013 Tangible equipment removed from oil and gas leases when sold as salvage. Opinion Letter Kansas Retailers' Sales Tax O-2000-014 Nonprofit organization sales tax responsibilities. Opinion Letter Kansas Retailers' Sales Tax O-2000-016 Purchases of items for meal preparation for senior citizen sites by an organization that is exempt from federal tax. Opinion Letter Kansas Retailers' Sales Tax O-2000-017 Wholesale sales of vegetable and garden seed packets to Kansas retailers. Opinion Letter Kansas Retailers' Sales Tax O-2000-018 Operation of a quarry in Kansas and performance of construction contracts with rock and other materials removed from that quarry. Opinion Letter Kansas Retailers' Sales Tax O-2000-020 Annual fundraising events. Opinion Letter Kansas Retailers' Sales Tax O-2000-021 Business of advising clients about opportunities such as college, scholarships, financial aid, and occupations. Opinion Letter Kansas Retailers' Sales Tax O-2000-023 Admission charges to a music concert sponsored by a hospital; hospital to benefit from the profits of the concert. Opinion Letter Kansas Retailers' Sales Tax O-2000-024 Core charges; replacement parts for cars, trucks and other equipment. Opinion Letter Kansas Retailers' Sales Tax O-2000-028 Management services. Opinion Letter Kansas Retailers' Sales Tax O-2000-030 Sales of water used exclusively to water livestock held for resale. Opinion Letter Kansas Retailers' Sales Tax O-2000-031 Request for a list of Wichita businesses that are registered to report sales tax on a monthly or quarterly basis. Opinion Letter Kansas Retailers' Sales Tax O-2000-032 Telephone charges for a church. Opinion Letter Kansas Retailers' Sales Tax O-2000-033 Coin-operated air compressors at convenience stores. Opinion Letter Kansas Retailers' Sales Tax O-2000-034 Coin-operated air compressors at convenience stores. Opinion Letter Kansas Retailers' Sales Tax O-2000-036 Fund raising activities by State employees for worthy causes. Opinion Letter Kansas Retailers' Sales Tax O-2000-038 Monthly fees for subscribing to a satellite radio service. Opinion Letter Kansas Retailers' Sales Tax O-2000-039 Sales of large, carved, gaily colored wooden horses for a community purpose. Opinion Letter Kansas Retailers' Sales Tax O-2000-040 Core drilling, wall sawing, and hydro-sawing of concrete. Opinion Letter Kansas Retailers' Sales Tax O-2000-043 Distribution of skin care products through multi-level distribution agents who sell at wholesale to cosmetic surgeons and dermatologists. Opinion Letter Kansas Retailers' Sales Tax O-2000-044 Telephone billings; state and local sales taxes. Opinion Letter Kansas Retailers' Sales Tax O-2001-002 Explanation of "notices" issued by the department. Opinion Letter Kansas Retailers' Sales Tax O-2001-007 Equipment rental company servicing the construction industry. Opinion Letter Kansas Retailers' Sales Tax O-2001-008 Cub scout troop sponsored by a church. Opinion Letter Kansas Retailers' Sales Tax O-2001-010 Country clubs. Opinion Letter Kansas Retailers' Sales Tax O-2001-011 Country club membership dues. Opinion Letter Kansas Retailers' Sales Tax O-2001-014 Watch repair services and sales of repair parts. Opinion Letter Kansas Retailers' Sales Tax O-2001-015 Repair parts and services for manufacturing machinery and equipment. Opinion Letter Kansas Retailers' Sales Tax O-2001-016 Carpet shipped to a Kansas retailer. Opinion Letter Kansas Retailers' Sales Tax O-2001-017 Transfer of motor vehicles or trailers by one corporation to another when all of the assets of such corporation are transferred to such other corporation. Opinion Letter Kansas Retailers' Sales Tax O-2001-024 Integrated Plant Exemption related. Opinion Letter Kansas Retailers' Sales Tax O-2002-001 Direct pay permits. Opinion Letter Kansas Retailers' Sales Tax O-2002-002 Car wash purchases of water and utilities. Opinion Letter Kansas Retailers' Sales Tax O-2002-004 Tarp bought to cover the top of an agricultural gravity box. Opinion Letter Kansas Retailers' Sales Tax O-2002-006 Admission tickets to promote live entertainment. Opinion Letter Kansas Retailers' Sales Tax O-2002-009 Parts and services for garage doors at salt manufacturing facilities. Opinion Letter Kansas Retailers' Sales Tax O-2002-013 Sales of bottled water to restaurant patrons. Opinion Letter Kansas Retailers' Sales Tax O-2003-002 Various audio production services. Opinion Letter Kansas Retailers' Sales Tax O-2003-003 Roof repair services performed on a commercial building. Opinion Letter Kansas Retailers' Sales Tax O-2003-004 Admission charges to church camps. Opinion Letter Kansas Retailers' Sales Tax O-2003-005 Sales tax revenues available for payment of special obligation revenue bonds. Opinion Letter Kansas Retailers' Sales Tax O-2003-006 Manufacture and sale of mid-size business aircraft. Opinion Letter Kansas Retailers' Sales Tax O-2003-008 Recreation facilities located in multiple cities. Opinion Letter Kansas Retailers' Sales Tax O-2003-009 Short and extended-stay living accommodations. Opinion Letter Kansas Retailers' Sales Tax O-2004-002 Sanitizing process performed with steam at slaughterhouses, meat packing plants, and other food processors. Opinion Letter Kansas Retailers' Sales Tax O-2004-003 Taxation of utility services in Kansas. Opinion Letter Kansas Retailers' Sales Tax O-2004-004 Sales of an "external defibrillator" sold pursuant to a written order issued by a physician. Opinion Letter Kansas Retailers' Sales Tax O-2004-005 Sales tax relating to community action agencies. Opinion Letter Kansas Retailers' Sales Tax O-2004-006 Refund claims. Opinion Letter Kansas Retailers' Sales Tax O-2004-007 Rental and sales of various products; provision of a variety of services. Opinion Letter Kansas Retailers' Sales Tax O-2005-001 Copy and duplicating services. Opinion Letter Kansas Retailers' Sales Tax O-2005-002 Infrared thermographic scanning services. Opinion Letter Kansas Retailers' Sales Tax O-2005-003 Transfer of assets that are in Kansas from one corporation or LLC to another corporation or LLC. Opinion Letter Kansas Retailers' Sales Tax O-2005-004 Web sites to conduct retail business on line; sales taxes on retail sales that originate in Kansas and are shipped to a Kansas resident. Opinion Letter Kansas Retailers' Sales Tax O-2005-005 Criminal background checks for businesses. Opinion Letter Kansas Retailers' Sales Tax O-2006-001 Retail business on a Kansas military base under a long-term AAFES (Army Air Force Exchange Service) concession contract. Opinion Letter Kansas Retailers' Sales Tax O-2006-002 Sales taxability of GAP (Guaranteed Auto Protection) charges. Opinion Letter Kansas Retailers' Sales Tax O-2006-004 Mine reclamation work including the pumping of concrete and fly ash. Opinion Letter Kansas Retailers' Sales Tax O-2006-005 Sales tax on property tax for equipment charged to a lessee by a lessor. Opinion Letter Kansas Retailers' Sales Tax O-2007-003 Services associated with the wholesale of gasoline, diesel fuel and oil. Opinion Letter Kansas Retailers' Sales Tax O-2007-004 Credit for sales taxes paid on a purchase in another state when item is later used in Kansas. Opinion Letter Kansas Retailers' Sales Tax O-2008-001 Sales of fiberglass-reinforced plastic (FRP) panels. Opinion Letter Kansas Retailers' Sales Tax O-2008-002 Sales of lawnmowers to farmers. Opinion Letter Kansas Retailers' Sales Tax O-2008-003 Sales tax on oil patch services. Opinion Letter Kansas Retailers' Sales Tax O-2008-006 Analog-to-Digital Converter Box Coupon Program Opinion Letter Kansas Retailers' Sales Tax O-2008-007 Sightseeing or entertainment tours. Opinion Letter Kansas Retailers' Sales Tax O-2009-001 Vehicle leases. Opinion Letter Kansas Retailers' Sales Tax O-2009-002 Association sponsoring educational seminars for members and non-members. Opinion Letter Kansas Retailers' Sales Tax O-2009-003 "Transfer fee" in conjunction with the sale of rental car company vehicles. Opinion Letter Kansas Retailers' Sales Tax O-2009-004 Advertising and design agency charges for industrial design and mechanical engineering design services. Opinion Letter Kansas Retailers' Sales Tax O-2009-007 Is the acquisition by purchase or lease of equipment that removes phosphorus from feedlot wastes exempt from Kansas retailers' sales tax if purchased by a farmer or rancher? Opinion Letter Kansas Retailers' Sales Tax O-2009-008 Is the purchase of soap, stain remover and disinfectant used by a dairy farmer to launder and disinfect towels used to clean the teats of dairy cows prior to milking exempt as consumed in production of dairy products? Opinion Letter Kansas Retailers' Sales Tax O-2009-009 Items purchased pursuant to the Kansas Appliance Replacement Program (KARP). Opinion Letter Kansas Retailers' Sales Tax O-2009-013 Ramps sold to the physically disabled. Opinion Letter Kansas Retailers' Sales Tax O-2009-014 Vehicle repossession by a dealership that financed the sale. Opinion Letter Kansas Retailers' Sales Tax O-2010-001 Rock picked up at a Kansas quarry and delivered to a jobsite in Oklahoma. Opinion Letter Kansas Retailers' Sales Tax O-2010-002 Rental charges for temporary scaffolding at a refinery. Opinion Letter Kansas Retailers' Sales Tax O-2010-003 Internet website operation. Opinion Letter Kansas Retailers' Sales Tax O-2010-004 Bond requirements for out-of-state contractors. Opinion Letter Kansas Retailers' Sales Tax O-2010-005 Kansas sales tax as applied to application service providers (ASP's). Opinion Letter Kansas Retailers' Sales Tax O-2010-006 Sales tax in Kansas as applied to sales of medical items. Opinion Letter Kansas Retailers' Sales Tax O-2010-007 Installation or application services performed to repair damages to motor vehicles. Opinion Letter Kansas Retailers' Sales Tax O-2010-011 Testing services performed by third-party testing laboratories. Opinion Letter Kansas Retailers' Sales Tax O-2011-001 Customer layaway contracts and time payments. Opinion Letter Kansas Retailers' Sales Tax O-2011-003 Comments on proposed sales tax regulations. Opinion Letter Kansas Retailers' Sales Tax O-2011-004 Farmers and ranchers selling whole animals to consumers. Opinion Letter Kansas Retailers' Sales Tax O-2011-005 Contractor-retailer related sales tax issues. Opinion Letter Kansas Retailers' Sales Tax O-2011-006 Aviation fuel for aircraft used in carrier operations. Opinion Letter Kansas Retailers' Sales Tax O-2011-007 Furnishing of equipment with an operator. Opinion Letter Kansas Retailers' Sales Tax O-2011-009 Purchase of training videos. Opinion Letter Kansas Retailers' Sales Tax O-2011-010 Wind farm's sales tax liabilities as a consumer. Opinion Letter Kansas Retailers' Sales Tax O-2011-011 Pet food pallets and shrink wrap. Opinion Letter Kansas Retailers' Sales Tax O-2011-012 Sales tax as it applies to a direct-mail advertising company. Opinion Letter Kansas Retailers' Sales Tax O-2011-013 Sales of aviation gasoline and jet fuel by a private Fixed-Base Operator on a US government installation Opinion Letter Kansas Retailers' Sales Tax O-2011-014 Assembly of a manufactured product. Opinion Letter Kansas Retailers' Sales Tax O-2012-001 Sales tax applicability to charges for "hosted software product" billed to Kansas physicians. Opinion Letter Kansas Retailers' Sales Tax O-2012-003 Out-of-state sign company; installation of signs in Kansas by an in-state company. Opinion Letter Kansas Retailers' Sales Tax O-2012-004 Sales promotions. Opinion Letter Kansas Retailers' Sales Tax O-2013-002 Processing charges subject to sales tax. Opinion Letter Kansas Retailers' Sales Tax O-2013-003 Sep-up and pick-up charges for rentals of water pumps subject to sales tax. Opinion Letter Kansas Retailers' Sales Tax O-2013-004 Late fees charged to utility customers. Opinion Letter Kansas Retailers' Sales Tax O-2014-001 Sales taxation of businesses that fabricate articles for third parties. Opinion Letter Kansas Retailers' Sales Tax O-2015-001 Internet Tax Freedom Act (ITFA) Opinion Letter Kansas Retailers' Sales Tax O-2015-002 Direct Mail Opinion Letter Kansas Retailers' Sales Tax O-2015-003 Agricultural Credit Association - Farm Credit System Opinion Letter Kansas Retailers' Sales Tax O-2016-001 Solar Power Purchase Agreements Opinion Letter Kansas Retailers' Sales Tax Motor Vehicle Fuel Tax O-2009-010 Wholesale diesel and gasoline fuel supplies. Opinion Letter Kansas Retailers' Sales Tax Vehicles Rental Excise Tax O-2002-016 Sales tax and vehicle rental excise tax application to a truck rental company's billings. Opinion Letter Kansas Retailers' Sales Tax Withholding and Declaration of Estimated O-2011-002 Oil well services. Opinion Letter Motor Vehicle Fuel Tax O-2013-001 Diesel fuel consumed in "filter regeneration" operations. Opinion Letter Withholding and Declaration of Estimated O-2009-006 Employee wages for a 501(c)(3) organization. Private Letter Rulings Property Valuation Division, Directives Questions and Answers Revenue Rulings Session Laws