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Hide details for Private Letter RulingsPrivate Letter Rulings
Private Letter RulingCigarette and Tobacco ProductsP-1998-03What tobacco tax should be charged on.
Private Letter RulingCorporate Income TaxP-1999-170Company manufactures and sells fixtures to hotels and motels in Kansas.
Private Letter RulingCorporate Income TaxP-2001-067ESOP (Employee Stock Ownership Plan)
Private Letter RulingCorporate Income TaxP-2001-107
High Performance Incentive Program (HPIP) credits.
Private Letter RulingCorporate Income TaxP-2016-011Ending Two-Factor Apportionment Election Prior to End of 10 Year Period
Private Letter RulingCorporate Income Tax
Individual Income Tax
P-1999-09Qualified Business Facility Employee
Private Letter RulingDry Cleaning Environmental Surcharge
Kansas Retailers' Sales Tax
P-1999-219Calculation of dry cleaning environmental surcharge and sales tax and the treatment of coupons and discounts.
Private Letter RulingIndividual Income TaxP-1999-02Credit for taxes paid to another state.
Private Letter RulingIndividual Income TaxP-1999-203Taxation of German nationals on temporary assignment in Kansas.
Private Letter RulingIndividual Income TaxP-1999-86Interest income from any state or municipal obligations such as bonds and mutual funds.
Private Letter RulingIndividual Income TaxP-2000-042Unearned income received by a Native American Indian from a tribe; subject lives on a reservation.
Private Letter RulingIndividual Income TaxP-2000-048Distribution from IRAs, either in a cash distribution from an IRA or in the conversion of an IRA into a Roth IRA.
Private Letter RulingIndividual Income TaxP-2016-002Pension Distribution from Kansas National Education Association
Private Letter RulingIndividual Income TaxP-2016-003Deductions when Taxpayer Receives Guaranteed Payments
Private Letter RulingIndividual Income TaxP-2016-004Reporting Foreign Source Income
Private Letter RulingIndividual Income TaxP-2016-006Income Tax Treatment of Roth IRA Distributions
Private Letter RulingIndividual Income TaxP-2016-007Taxation of BNSF Retirement Plan Pensions
Private Letter RulingIndividual Income TaxP-2016-008Tax Treatment of Repaid Unemployment Compensation Benefits
Private Letter RulingIndividual Income TaxP-2016-009Taxation of Wages Upon Death
Private Letter RulingIndividual Income TaxP-2016-010Taxation of 403(b) Accounts Held by Public School and University Employees
Private Letter RulingKansas Compensating TaxP-1998-37Materials delivered to Kansas.
Private Letter RulingKansas Compensating TaxP-1998-38Application of retailers' compensating use tax to Kansas companies making purchases from out-of-state retailers.
Private Letter RulingKansas Compensating TaxP-2001-019Prescription drug samples.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-1999-179Application of Kansas sales and compensating tax on the lease of a motor vehicle by a Kansas resident from an out-of-state dealer.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-1999-181Sales and use tax treatment of certain proficiency testing materials provided to pathology laboratories in Kansas.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-1999-194Purchases of tangible personal property and services by a parent-teacher association or organization, and sales by or on behalf of such association or organization.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-1999-241Not-for-profit organization.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-1999-242Direct purchases by hospitals.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-1999-260PTA/PTO related exemptions.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-1999-63Sales of tangible personal property by or on behalf of parent-teacher associations or organizations.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-1999-64Requirement to register, collect and remit Kansas sales or compensating taxes on sales of tangible personal property.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-1999-72Voice mail services to small businesses on a monthly subscription basis.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-2000-034Shipping and handling charges subject to Kansas sales and use tax.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-2000-057Processing fees subject to sales and compensating tax.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-2001-075Limited liability companies.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-2001-079Recognition of limited liability companies as legal entities in Kansas.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-2001-080Gross receipts for the sale of memberships and club kits delivered to members in Kansas.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-2004-023Call center located out side the State of Kansas.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-2004-057Groups exempt from tax.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-2004-061Nonprofit organization for youth.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-2005-025Natural gas producer; manufacturing machinery and equipment.
Private Letter RulingKansas Compensating Tax
Kansas Retailers' Sales Tax
P-2006-014Sales and service related to electric sign fabrication.
Private Letter RulingKansas Retailers' Sales TaxP-1998-01Prosthetic and orthopedic appliances
Private Letter RulingKansas Retailers' Sales TaxP-1998-04Original construction and how sales tax applies to the completion of unfinished space within a building.
Private Letter RulingKansas Retailers' Sales TaxP-1998-06Application of sales tax on health foods and vitamins.
Private Letter RulingKansas Retailers' Sales TaxP-1998-07Application of sales tax on new construction and remodeling.
Private Letter RulingKansas Retailers' Sales TaxP-1998-08Hair care products.
Private Letter RulingKansas Retailers' Sales TaxP-1998-101Leasing space on a computer system.
Private Letter RulingKansas Retailers' Sales TaxP-1998-102Shredding and recycling.
Private Letter RulingKansas Retailers' Sales TaxP-1998-103Labor services performed on repairs of pools and spas.
Private Letter RulingKansas Retailers' Sales TaxP-1998-105Fundraising projects by schools.
Private Letter RulingKansas Retailers' Sales TaxP-1998-106Religious Organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1998-107Internet services.
Private Letter RulingKansas Retailers' Sales TaxP-1998-108Chemicals added to natural gas.
Private Letter RulingKansas Retailers' Sales TaxP-1998-110Exemptions for non-profit organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1998-111Project exemptions for tribal entities.
Private Letter RulingKansas Retailers' Sales TaxP-1998-112Labor and subcontracted labor services.
Private Letter RulingKansas Retailers' Sales TaxP-1998-115Definition of religious organization.
Private Letter RulingKansas Retailers' Sales TaxP-1998-117How sales tax is applied to security alarms and monitoring services.
Private Letter RulingKansas Retailers' Sales TaxP-1998-118How sales tax is applied to security alarms and monitoring services.
Private Letter RulingKansas Retailers' Sales TaxP-1998-119Utilities purchased by religious organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1998-120Admissions.
Private Letter RulingKansas Retailers' Sales TaxP-1998-122Exempt status of the American Red Cross.
Private Letter RulingKansas Retailers' Sales TaxP-1998-123Resale exemption certificates.
Private Letter RulingKansas Retailers' Sales TaxP-1998-126Printing supplies and maintenance agreements.
Private Letter RulingKansas Retailers' Sales TaxP-1998-127Nutrition Supplements.
Private Letter RulingKansas Retailers' Sales TaxP-1998-129On-line services and mailing lists.
Private Letter RulingKansas Retailers' Sales TaxP-1998-13Programmed music received via a roof mounted satellite.
Private Letter RulingKansas Retailers' Sales TaxP-1998-130Consumed in Production.
Private Letter RulingKansas Retailers' Sales TaxP-1998-131Definition of a religious organization.
Private Letter RulingKansas Retailers' Sales TaxP-1998-133Fund raisers.
Private Letter RulingKansas Retailers' Sales TaxP-1998-134Maintenance contracts.
Private Letter RulingKansas Retailers' Sales TaxP-1998-136Internet and computer connect/hook-up services.
Private Letter RulingKansas Retailers' Sales TaxP-1998-139Buildings for farm use.
Private Letter RulingKansas Retailers' Sales TaxP-1998-140Sales made by religious organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1998-144800 calls in Kansas.
Private Letter RulingKansas Retailers' Sales TaxP-1998-147Application of sales tax on the purchase and delivery of aircraft in Kansas.
Private Letter RulingKansas Retailers' Sales TaxP-1998-148Application of sales tax to prepaid telephone cards and discount cards.
Private Letter RulingKansas Retailers' Sales TaxP-1998-149Service of renting or leasing tangible personal property.
Private Letter RulingKansas Retailers' Sales TaxP-1998-15Gas consumed by pollution control equipment to treat by products of the manufacturing process.
Private Letter RulingKansas Retailers' Sales TaxP-1998-152Distributors fees and shipping and handling charges.
Private Letter RulingKansas Retailers' Sales TaxP-1998-154Habitat for Humanities.
Private Letter RulingKansas Retailers' Sales TaxP-1998-156Exemption for prosthetic and orthopedic appliances.
Private Letter RulingKansas Retailers' Sales TaxP-1998-157Labor purchased by a community action group to repair or weatherize low income housing..
Private Letter RulingKansas Retailers' Sales TaxP-1998-159Application of exemptions for non-profit organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1998-160Security monitoring equipment and monitoring fees.
Private Letter RulingKansas Retailers' Sales TaxP-1998-163Definition and application of sales tax to religious organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1998-167Home school purchases.
Private Letter RulingKansas Retailers' Sales TaxP-1998-169Fundraisers by or on behalf of exempt youth development organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1998-171Home Owners Associations.
Private Letter RulingKansas Retailers' Sales TaxP-1998-172Definition of religious organization.
Private Letter RulingKansas Retailers' Sales TaxP-1998-174Educational Institution Exemption Definition
Private Letter RulingKansas Retailers' Sales TaxP-1998-175Purchases by farmers.
Private Letter RulingKansas Retailers' Sales TaxP-1998-177Definition of educational institution.
Private Letter RulingKansas Retailers' Sales TaxP-1998-178Nonprofit Endowment Associations
Private Letter RulingKansas Retailers' Sales TaxP-1998-179Isolated or occasional sales of store fixtures.
Private Letter RulingKansas Retailers' Sales TaxP-1998-181Movies provided by a hotel to its guests.
Private Letter RulingKansas Retailers' Sales TaxP-1998-182Installation of residential piping, water meters and electrical meters.
Private Letter RulingKansas Retailers' Sales TaxP-1998-183Newspapers, magazines, periodicals, trade journals and publications.
Private Letter RulingKansas Retailers' Sales TaxP-1998-184Training Materials
Private Letter RulingKansas Retailers' Sales TaxP-1998-187Exemption for religious organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1998-188Utilities for home businesses.
Private Letter RulingKansas Retailers' Sales TaxP-1998-189Candy sells by youth recreation organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1998-190Educational Institution.
Private Letter RulingKansas Retailers' Sales TaxP-1998-191Religious Organization
Private Letter RulingKansas Retailers' Sales TaxP-1998-194Resale exemption certificates.
Private Letter RulingKansas Retailers' Sales TaxP-1998-195Church Athletic Foundation fees for sporting events.
Private Letter RulingKansas Retailers' Sales TaxP-1998-196Exemption under 79-3606(vv).
Private Letter RulingKansas Retailers' Sales TaxP-1998-197PTO Fundraisers
Private Letter RulingKansas Retailers' Sales TaxP-1998-198Swimming pool maintenance.
Private Letter RulingKansas Retailers' Sales TaxP-1998-204Computer & internet services provided to guests in a hotel room.
Private Letter RulingKansas Retailers' Sales TaxP-1998-205Custom prosthetic & orthotic devices.
Private Letter RulingKansas Retailers' Sales TaxP-1998-206Religious Organizations exemption effective date.
Private Letter RulingKansas Retailers' Sales TaxP-1998-209Education Institutions
Private Letter RulingKansas Retailers' Sales TaxP-1998-21Advertising agency services.
Private Letter RulingKansas Retailers' Sales TaxP-1998-210PTO
Private Letter RulingKansas Retailers' Sales TaxP-1998-214Religious Organizations
Private Letter RulingKansas Retailers' Sales TaxP-1998-215Promotional Materials
Private Letter RulingKansas Retailers' Sales TaxP-1998-217Project Exemption Certificates for Federal Entities.
Private Letter RulingKansas Retailers' Sales TaxP-1998-218Exemption for manufacturing machinery and equipment.
Private Letter RulingKansas Retailers' Sales TaxP-1998-219Exemption for non-profit nonsectarian comprehensive multidiscipline youth development programs.
Private Letter RulingKansas Retailers' Sales TaxP-1998-22Educational materials, food and repair materials purchased by a not-for-profit shelter.
Private Letter RulingKansas Retailers' Sales TaxP-1998-220Direct purchases by the state.
Private Letter RulingKansas Retailers' Sales TaxP-1998-222Direct pay permits and out-of-state contractors.
Private Letter RulingKansas Retailers' Sales TaxP-1998-223Nonprofit Hospital Exemptions
Private Letter RulingKansas Retailers' Sales TaxP-1998-224Exemption for equipment leased to radio stations.
Private Letter RulingKansas Retailers' Sales TaxP-1998-23Delivery and set-up of tangible personal property in Kansas.
Private Letter RulingKansas Retailers' Sales TaxP-1998-24Sales tax liability of insurance company's when a totaled vehicle is retained by the owner.
Private Letter RulingKansas Retailers' Sales TaxP-1998-25Application of sales tax to discounts and definition of selling price.
Private Letter RulingKansas Retailers' Sales TaxP-1998-26Rock purchased by a rock quarry.
Private Letter RulingKansas Retailers' Sales TaxP-1998-27Reimbursement services provided to employees by employers.
Private Letter RulingKansas Retailers' Sales TaxP-1998-28Testing Services.
Private Letter RulingKansas Retailers' Sales TaxP-1998-33Materials removed from inventory by a retailer/contractor.
Private Letter RulingKansas Retailers' Sales TaxP-1998-34Contractors are the final user or consumer per Kansas statutes and regulations.
Private Letter RulingKansas Retailers' Sales TaxP-1998-36Original construction.
Private Letter RulingKansas Retailers' Sales TaxP-1998-43Leases and how trade-ins are applied to leases.
Private Letter RulingKansas Retailers' Sales TaxP-1998-44Freight or handling charges.
Private Letter RulingKansas Retailers' Sales TaxP-1998-45Internet Services.
Private Letter RulingKansas Retailers' Sales TaxP-1998-46DietarySupplements.
Private Letter RulingKansas Retailers' Sales TaxP-1998-49Interstate & intrastate residential and commercial telephone services.
Private Letter RulingKansas Retailers' Sales TaxP-1998-50Leasing space on a computer system.
Private Letter RulingKansas Retailers' Sales TaxP-1998-52Application of sales tax to third party vendors.
Private Letter RulingKansas Retailers' Sales TaxP-1998-54Definition of retail sales.
Private Letter RulingKansas Retailers' Sales TaxP-1998-55Internet access fees and web hosting.
Private Letter RulingKansas Retailers' Sales TaxP-1998-56Building a new residential swimming pool.
Private Letter RulingKansas Retailers' Sales TaxP-1998-57Resale exemptions for out-of-state contractors.
Private Letter RulingKansas Retailers' Sales TaxP-1998-59Services and transportation charges.
Private Letter RulingKansas Retailers' Sales TaxP-1998-61Dietary Supplements
Private Letter RulingKansas Retailers' Sales TaxP-1998-62Sales in interstate commerce.
Private Letter RulingKansas Retailers' Sales TaxP-1998-65Religious Organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1998-68Safety equipment attached to a motor vehicle.
Private Letter RulingKansas Retailers' Sales TaxP-1998-69Non-titled equipment.
Private Letter RulingKansas Retailers' Sales TaxP-1998-71Teaching Yoga.
Private Letter RulingKansas Retailers' Sales TaxP-1998-73Religious Organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1998-75Pools and spas installed in residences.
Private Letter RulingKansas Retailers' Sales TaxP-1998-76Backhoe services and sales in interstate commerce.
Private Letter RulingKansas Retailers' Sales TaxP-1998-77Residential land improvements.
Private Letter RulingKansas Retailers' Sales TaxP-1998-81How mergers effect sales tax exemptions.
Private Letter RulingKansas Retailers' Sales TaxP-1998-82Irrigation equipment purchased by a farmer for farm use.
Private Letter RulingKansas Retailers' Sales TaxP-1998-83Non-profit organizations are responsible for collecting sales tax on their retail sales.
Private Letter RulingKansas Retailers' Sales TaxP-1998-85Definition of residence includes nursing homes.
Private Letter RulingKansas Retailers' Sales TaxP-1998-86Labor to repair hail damage.
Private Letter RulingKansas Retailers' Sales TaxP-1998-87Propane & tanks used for barbecue grills.
Private Letter RulingKansas Retailers' Sales TaxP-1998-89Residential remodeling.
Private Letter RulingKansas Retailers' Sales TaxP-1998-90Definition of an educational institution.
Private Letter RulingKansas Retailers' Sales TaxP-1998-91Sales tax on underground irrigation pipe.
Private Letter RulingKansas Retailers' Sales TaxP-1998-93Horse Feed.
Private Letter RulingKansas Retailers' Sales TaxP-1998-94PTA's and PTO's.
Private Letter RulingKansas Retailers' Sales TaxP-1998-95Sales tax on materials purchased by contractors to be used for residential remodeling.
Private Letter RulingKansas Retailers' Sales TaxP-1998-96Religious Organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1998-98Sales tax on catering services.
Private Letter RulingKansas Retailers' Sales TaxP-1999-034-H Programs
Private Letter RulingKansas Retailers' Sales TaxP-1999-04Recycling
Private Letter RulingKansas Retailers' Sales TaxP-1999-05Drain Cleaning Services
Private Letter RulingKansas Retailers' Sales TaxP-1999-06Not-for-profit corporation.
Private Letter RulingKansas Retailers' Sales TaxP-1999-07Non-prescription drugs.
Private Letter RulingKansas Retailers' Sales TaxP-1999-08School Fund Raisers
Private Letter RulingKansas Retailers' Sales TaxP-1999-106Church purchases of furniture, fixtures, equipment and utilities for a reading room.
Private Letter RulingKansas Retailers' Sales TaxP-1999-109Purchases by a Girl Scout Troop.
Private Letter RulingKansas Retailers' Sales TaxP-1999-110Sales and installation of carpet in a multistate chain of hotels.
Private Letter RulingKansas Retailers' Sales TaxP-1999-114Sales of gopher bait used exclusively on land for agricultural production.
Private Letter RulingKansas Retailers' Sales TaxP-1999-115Purchases of tangible personal property, by contractors, for the construction, reconstruction or modification of the Kansas Turnpike Authority (KTA) roadbed.
Private Letter RulingKansas Retailers' Sales TaxP-1999-117Retail sales of tangible personal property delivered to a Kansas customer.
Private Letter RulingKansas Retailers' Sales TaxP-1999-118Sales to educational institutions on rentals of hotel rooms.
Private Letter RulingKansas Retailers' Sales TaxP-1999-119Purchases by a non-profit 501(c)(3) exempt corporation funded by grants from the State of Kansas and the U.S. government.
Private Letter RulingKansas Retailers' Sales TaxP-1999-12PTA/PTO
Private Letter RulingKansas Retailers' Sales TaxP-1999-120Services to construct a building.
Private Letter RulingKansas Retailers' Sales TaxP-1999-123Purchase of welding rod used to repair or maintain farm machinery and equipment.
Private Letter RulingKansas Retailers' Sales TaxP-1999-124Fees charged to persons under 18 years of age for participation in weekly races.
Private Letter RulingKansas Retailers' Sales TaxP-1999-125Purchase of a fuel truck by a city for operation at an airport.
Private Letter RulingKansas Retailers' Sales TaxP-1999-128Non-profit organization fund raising sales
Private Letter RulingKansas Retailers' Sales TaxP-1999-129Purchases of books by libraries.
Private Letter RulingKansas Retailers' Sales TaxP-1999-13Customer representative voice and data communication services.
Private Letter RulingKansas Retailers' Sales TaxP-1999-132Private elementary or secondary school exemption.
Private Letter RulingKansas Retailers' Sales TaxP-1999-133Sale, repair, and maintenance of boilers, burners and related equipment.
Private Letter RulingKansas Retailers' Sales TaxP-1999-134Purchases of medical supplies, durable medical equipment, office supplies, building repair costs, etc. by certain organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1999-136Sales of packaged fruit, individual pieces of fruit and prepackaged salads and sandwiches.
Private Letter RulingKansas Retailers' Sales TaxP-1999-137Sales of a dirt scraper which is designed for use with farm tractors.
Private Letter RulingKansas Retailers' Sales TaxP-1999-138Labor services to install underground wiring by a local political subdivision.
Private Letter RulingKansas Retailers' Sales TaxP-1999-139Construction project consisting of the construction of a new addition to an existing grocery store.
Private Letter RulingKansas Retailers' Sales TaxP-1999-14Residential repair and remodeling services exemption.
Private Letter RulingKansas Retailers' Sales TaxP-1999-140Civic organization sponsorship of community youth activities.
Private Letter RulingKansas Retailers' Sales TaxP-1999-142Repair of railroad rolling stock used in interstate commerce.
Private Letter RulingKansas Retailers' Sales TaxP-1999-143Multi-level network marketing company sales of stressless, pain relief and smokers help capsules.
Private Letter RulingKansas Retailers' Sales TaxP-1999-144Demolition of existing structure and construction of new building.
Private Letter RulingKansas Retailers' Sales TaxP-1999-145Airplane sales.
Private Letter RulingKansas Retailers' Sales TaxP-1999-146Sales of tangible personal property and services for the purpose of raising funds for a nonprofit organization.
Private Letter RulingKansas Retailers' Sales TaxP-1999-147Qualifications for a religious organization.
Private Letter RulingKansas Retailers' Sales TaxP-1999-148Religious organization definition as it applies to charitable organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1999-149Youth baseball non-profit organization.
Private Letter RulingKansas Retailers' Sales TaxP-1999-150Charitable organizations composed of churches, businesses, and lay persons that are separately incorporated.
Private Letter RulingKansas Retailers' Sales TaxP-1999-151Sales of Christmas trees to raise funds to be donated to youth related non-profit organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1999-154Sales of dietary supplements.
Private Letter RulingKansas Retailers' Sales TaxP-1999-155Provision of video captioning services.
Private Letter RulingKansas Retailers' Sales TaxP-1999-156Extended warranties; refund of sales tax upon cancellation.
Private Letter RulingKansas Retailers' Sales TaxP-1999-157FEMA's (Federal Emergency Management Agency) Project Impact.
Private Letter RulingKansas Retailers' Sales TaxP-1999-158Food purchased for use in preparing meals for consumption by residents of a domestic violence group shelter.
Private Letter RulingKansas Retailers' Sales TaxP-1999-159Demolition work including asbestos removal.
Private Letter RulingKansas Retailers' Sales TaxP-1999-16Not-for-profit organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1999-160Sales of foodservice products to restaurants, schools and nursing homes.
Private Letter RulingKansas Retailers' Sales TaxP-1999-162Taxability of welding rod purchased and used by a farmer.
Private Letter RulingKansas Retailers' Sales TaxP-1999-163Application of Kansas sales tax to the boar stud business.
Private Letter RulingKansas Retailers' Sales TaxP-1999-164Labor services performed to install a dome roof on top of an existing storage tank.
Private Letter RulingKansas Retailers' Sales TaxP-1999-165Food purchased for use by children in Vacation Bible School or food purchased for consumption at an education and training event that is church sponsored.
Private Letter RulingKansas Retailers' Sales TaxP-1999-166Billing, collection and reporting of Kansas State sales tax by an electric and natural gas energy supplier operating solely in Kansas.
Private Letter RulingKansas Retailers' Sales TaxP-1999-167Printing and shipping of payment remittances for financial institutions.
Private Letter RulingKansas Retailers' Sales TaxP-1999-168Sales of tangible personal property with delivery out-of-state via the mail or an interstate common carrier.
Private Letter RulingKansas Retailers' Sales TaxP-1999-17Educational Institutions.
Private Letter RulingKansas Retailers' Sales TaxP-1999-173Discontinuation of business.
Private Letter RulingKansas Retailers' Sales TaxP-1999-175Convention and tourism committee qualifies as a political subdivision.
Private Letter RulingKansas Retailers' Sales TaxP-1999-176Restoring, reconstructing or replacing a building or facility damaged or destroyed by fire or flood.
Private Letter RulingKansas Retailers' Sales TaxP-1999-177Taxation of the service of transcribing printed documents into Braille.
Private Letter RulingKansas Retailers' Sales TaxP-1999-182Photographic services by a freelance photographer.
Private Letter RulingKansas Retailers' Sales TaxP-1999-183Custom slaughter and meat processing operations.
Private Letter RulingKansas Retailers' Sales TaxP-1999-184Contractor purchases of materials and supplies.
Private Letter RulingKansas Retailers' Sales TaxP-1999-185Sales by a parent-teacher association or organization.
Private Letter RulingKansas Retailers' Sales TaxP-1999-189Services purchased and consumed by hotels: building maintenance, landscape, security, exterminating, employment and employment placement services.
Private Letter RulingKansas Retailers' Sales TaxP-1999-19Utility exemption for manufacturers.
Private Letter RulingKansas Retailers' Sales TaxP-1999-195Excavation/backhoe services.
Private Letter RulingKansas Retailers' Sales TaxP-1999-196Qualifications as a religious organization for purposes of Kansas sales tax.
Private Letter RulingKansas Retailers' Sales TaxP-1999-198Qualifications for exemption as a religious organization.
Private Letter RulingKansas Retailers' Sales TaxP-1999-20Internet, pay per view, video games and cable services provided to guests by hotels.
Private Letter RulingKansas Retailers' Sales TaxP-1999-200Religious organization related request for exemption.
Private Letter RulingKansas Retailers' Sales TaxP-1999-201Lease of tangible personal property to certain federal banking entities.
Private Letter RulingKansas Retailers' Sales TaxP-1999-204The service of cleaning above ground storage tanks and the processing of related waste into its component parts.
Private Letter RulingKansas Retailers' Sales TaxP-1999-205Dirt scrapers.
Private Letter RulingKansas Retailers' Sales TaxP-1999-206Sales of dietary supplements.
Private Letter RulingKansas Retailers' Sales TaxP-1999-208Internet based on-line legal information resource presented in newsletter format.
Private Letter RulingKansas Retailers' Sales TaxP-1999-209Conduct of estate sales on behalf of owners and their heirs.
Private Letter RulingKansas Retailers' Sales TaxP-1999-21Underground cable installation.
Private Letter RulingKansas Retailers' Sales TaxP-1999-210Sales of dietary and health care supplements.
Private Letter RulingKansas Retailers' Sales TaxP-1999-214Service of performing thermography and current readings in homes and businesses to detect areas of energy loss.
Private Letter RulingKansas Retailers' Sales TaxP-1999-215Purchases of tangible personal property and taxable services by a "for profit" hospital.
Private Letter RulingKansas Retailers' Sales TaxP-1999-216Installation of a complete central heating and air conditioning system at the time of construction of a commercial building.
Private Letter RulingKansas Retailers' Sales TaxP-1999-218Charges for children to ride on a small replica train operated at school carnivals and other community events.
Private Letter RulingKansas Retailers' Sales TaxP-1999-22Religious Organizations
Private Letter RulingKansas Retailers' Sales TaxP-1999-221Taxability of certain items sold to farmers and ranchers in Kansas.
Private Letter RulingKansas Retailers' Sales TaxP-1999-222Sales of shower vitalizers and liquid enhancers.
Private Letter RulingKansas Retailers' Sales TaxP-1999-223Purchases of food at local restaurants by school district employees.
Private Letter RulingKansas Retailers' Sales TaxP-1999-224Sales of tangible personal property with delivery to a point outside the State of Kansas.
Private Letter RulingKansas Retailers' Sales TaxP-1999-225Sales of nutrition supplements.
Private Letter RulingKansas Retailers' Sales TaxP-1999-227Installation of security equipment and provision of monitoring services by a Missouri company to Kansas businesses and residents.
Private Letter RulingKansas Retailers' Sales TaxP-1999-228Service of arranging for items to be sold on e-bay; an on-line auction service.
Private Letter RulingKansas Retailers' Sales TaxP-1999-229Piano tuning done at a residence.
Private Letter RulingKansas Retailers' Sales TaxP-1999-23Waste Water Hauling
Private Letter RulingKansas Retailers' Sales TaxP-1999-231Sales tax treatment of certain pager services.
Private Letter RulingKansas Retailers' Sales TaxP-1999-233Membership dues and recreational activity fees paid to nonprofit community service organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1999-234Medical device used by orthopedic surgeons to assist in the normal bone healing process following surgery.
Private Letter RulingKansas Retailers' Sales TaxP-1999-235Service of applying fabric treatments and/or a protective coating to furniture and/or carpets.
Private Letter RulingKansas Retailers' Sales TaxP-1999-236Religious organization exemption from sales tax.
Private Letter RulingKansas Retailers' Sales TaxP-1999-239Transfer of a motor vehicle to a corporation.
Private Letter RulingKansas Retailers' Sales TaxP-1999-24Taxable services performed in another state.
Private Letter RulingKansas Retailers' Sales TaxP-1999-245Rentals of hotel rooms by educational institutions.
Private Letter RulingKansas Retailers' Sales TaxP-1999-246Sale of beverages for human consumption.
Private Letter RulingKansas Retailers' Sales TaxP-1999-247Admission ticket sales, including service charges.
Private Letter RulingKansas Retailers' Sales TaxP-1999-248Repair parts for and repairs made to equipment owned by a contractor, subcontractor or repairman.
Private Letter RulingKansas Retailers' Sales TaxP-1999-249Provision of services: credit reporting, employment verification, sale of insurance, escrow closing fees and appraisal services.
Private Letter RulingKansas Retailers' Sales TaxP-1999-25Internet services.
Private Letter RulingKansas Retailers' Sales TaxP-1999-250Sales of tickets for admission to school dances and sales of t-shirts.
Private Letter RulingKansas Retailers' Sales TaxP-1999-252Community service organization services.
Private Letter RulingKansas Retailers' Sales TaxP-1999-253Kansas historic theaters.
Private Letter RulingKansas Retailers' Sales TaxP-1999-256PTO fundraising activities.
Private Letter RulingKansas Retailers' Sales TaxP-1999-257Nonprofit organization sales tax treatment.
Private Letter RulingKansas Retailers' Sales TaxP-1999-261Duties Kansas law imposes upon the suppliers of multi-level distributors.
Private Letter RulingKansas Retailers' Sales TaxP-1999-263Contract for repair of large household appliances, HVAC equipment, plumbing, and electrical wiring.
Private Letter RulingKansas Retailers' Sales TaxP-1999-264Non-profit organization raising funds to be spent on students and their extracurricular activities.
Private Letter RulingKansas Retailers' Sales TaxP-1999-265Nonprofit fund raisers.
Private Letter RulingKansas Retailers' Sales TaxP-1999-266Service of removing coke, iron, sulphides, scale, brine, inferior welds and slag from flowlines, pipelines and refineries.
Private Letter RulingKansas Retailers' Sales TaxP-1999-268Mineral oil purchases to be used in conjunction with grain handling and dust suppression.
Private Letter RulingKansas Retailers' Sales TaxP-1999-269Religious organization sales tax exemption.
Private Letter RulingKansas Retailers' Sales TaxP-1999-27Non-profit hospital exemption.
Private Letter RulingKansas Retailers' Sales TaxP-1999-277Retailer purchases of promotional merchandise.
Private Letter RulingKansas Retailers' Sales TaxP-1999-278Delivery of goods to points outside Kansas or delivery to an interstate common carrier.
Private Letter RulingKansas Retailers' Sales TaxP-1999-279Fees paid by subscribers for access to electronic bulletin boards.
Private Letter RulingKansas Retailers' Sales TaxP-1999-28Non-profit organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1999-31Rental of medical equipment.
Private Letter RulingKansas Retailers' Sales TaxP-1999-32Kansas agent, no place of business in Kansas.
Private Letter RulingKansas Retailers' Sales TaxP-1999-34Fund raising for non-profit organizations.
Private Letter RulingKansas Retailers' Sales TaxP-1999-35Demolishing an existing building and replacing the building.
Private Letter RulingKansas Retailers' Sales TaxP-1999-37Fund raisers.
Private Letter RulingKansas Retailers' Sales TaxP-1999-38Membership dues.
Private Letter RulingKansas Retailers' Sales TaxP-1999-39Rental of portable toilets.
Private Letter RulingKansas Retailers' Sales TaxP-1999-41Freight and installation charges when separately stated.
Private Letter RulingKansas Retailers' Sales TaxP-1999-42Day care provider/center.
Private Letter RulingKansas Retailers' Sales TaxP-1999-43Freight and transportation charges.
Private Letter RulingKansas Retailers' Sales TaxP-1999-45Automatic gratuities or service charges.
Private Letter RulingKansas Retailers' Sales TaxP-1999-47Franchise and FCC fees on cable television billings.
Private Letter RulingKansas Retailers' Sales TaxP-1999-48Non-profit organizations (support groups)
Private Letter RulingKansas Retailers' Sales TaxP-1999-49Comprehensive multidiscipline youth development organization.
Private Letter RulingKansas Retailers' Sales TaxP-1999-50Requirements for retailers to maintain exemption certificates.
Private Letter RulingKansas Retailers' Sales TaxP-1999-51Warranty, maintenance or service contracts.
Private Letter RulingKansas Retailers' Sales TaxP-1999-52Out of state manufacturer making deliveries to Kansas and hiring local contractors to do installation.
Private Letter RulingKansas Retailers' Sales TaxP-1999-53Hospital gift shops.
Private Letter RulingKansas Retailers' Sales TaxP-1999-55Internet access charges.
Private Letter RulingKansas Retailers' Sales TaxP-1999-59Home furnishings delivered out of state.
Private Letter RulingKansas Retailers' Sales TaxP-1999-60Functional equivalent of a parent teacher organization.
Private Letter RulingKansas Retailers' Sales TaxP-1999-61Transfer of tractors and trailers to a wholly owned company in exchange for equity.
Private Letter RulingKansas Retailers' Sales TaxP-1999-65Qualification for exemption from Kansas Retailers' Sales Tax of labor services to complete a building.
Private Letter RulingKansas Retailers' Sales TaxP-1999-66Sales of various types of lifts and other equipment designed and used to provide accessibility to buildings.
Private Letter RulingKansas Retailers' Sales TaxP-1999-69Child advocate groups.
Private Letter RulingKansas Retailers' Sales TaxP-1999-70Products used in health care and sports medicine areas; braces, cold compression therapy, blood flow equipment and blood circulation equipment.
Private Letter RulingKansas Retailers' Sales TaxP-1999-73Mowing, dirt and tree branch hauling, snow plowing and grading services.
Private Letter RulingKansas Retailers' Sales TaxP-1999-74Hauling/transporting sand.
Private Letter RulingKansas Retailers' Sales TaxP-1999-75Snow removal services.
Private Letter RulingKansas Retailers' Sales TaxP-1999-76Drum reconditioning; lubricating oils.
Private Letter RulingKansas Retailers' Sales TaxP-1999-79Gross receipts received from pager services.
Private Letter RulingKansas Retailers' Sales TaxP-1999-80Repair and/or calibration services.
Private Letter RulingKansas Retailers' Sales TaxP-1999-81Machinery and equipment used to process feed.
Private Letter RulingKansas Retailers' Sales TaxP-1999-84Religious organization sales tax exemption.
Private Letter RulingKansas Retailers' Sales TaxP-1999-85Sale of dietary supplements, enzymes, mineral supplements, skin care lotions and antioxidants.
Private Letter RulingKansas Retailers' Sales TaxP-1999-88Airplane hanger rental.
Private Letter RulingKansas Retailers' Sales TaxP-1999-89Labor auctions by not-for-profit educational institutions.
Private Letter RulingKansas Retailers' Sales TaxP-1999-90What constitutes exclusive use for religious purposes?
Private Letter RulingKansas Retailers' Sales TaxP-1999-91Booster clubs do not qualify as PTA's or PTO's.
Private Letter RulingKansas Retailers' Sales TaxP-1999-92Booster clubs do not qualify as PTA's or PTO's.
Private Letter RulingKansas Retailers' Sales TaxP-1999-93Towing services.
Private Letter RulingKansas Retailers' Sales TaxP-1999-94Retail sales by parent teacher associations, public schools and school student clubs.
Private Letter RulingKansas Retailers' Sales TaxP-1999-97Materials and supplies for publishing an environmental calendar to be distributed free of charge.
Private Letter RulingKansas Retailers' Sales TaxP-1999-98Nonprofit organization sponsorship of fund raiser to sponsor youth organizations.
Private Letter RulingKansas Retailers' Sales TaxP-2000-004Coin operated car wash.
Private Letter RulingKansas Retailers' Sales TaxP-2000-006Motorspeedway related sales tax issues.
Private Letter RulingKansas Retailers' Sales TaxP-2000-007Purchase of an aircraft in the State of Kansas.
Private Letter RulingKansas Retailers' Sales TaxP-2000-008Internet and associated installation.
Private Letter RulingKansas Retailers' Sales TaxP-2000-009Cable television installation services.
Private Letter RulingKansas Retailers' Sales TaxP-2000-010Concrete cutting and coring labor services.
Private Letter RulingKansas Retailers' Sales TaxP-2000-012Senior centers.
Private Letter RulingKansas Retailers' Sales TaxP-2000-013Fuel surcharges.
Private Letter RulingKansas Retailers' Sales TaxP-2000-014Meals purchased by school districts from a restaurant.
Private Letter RulingKansas Retailers' Sales TaxP-2000-015Propane tanks, equipment, oil and misc. items.
Private Letter RulingKansas Retailers' Sales TaxP-2000-017Waste tire and antifreeze disposal fees.
Private Letter RulingKansas Retailers' Sales TaxP-2000-018Equipment sales, repairs and rentals.
Private Letter RulingKansas Retailers' Sales TaxP-2000-020Total invoice amount, including recovery of design, copywriting, art direction and printing related costs, subject to sales tax.
Private Letter RulingKansas Retailers' Sales TaxP-2000-021Water delivery surcharges subject to Kansas sales tax.
Private Letter RulingKansas Retailers' Sales TaxP-2000-022Farm machinery and equipment related.
Private Letter RulingKansas Retailers' Sales TaxP-2000-027Services and fees charged to customers at hotels and motels.
Private Letter RulingKansas Retailers' Sales TaxP-2000-029Nonprofit organization sales tax exemptions.
Private Letter RulingKansas Retailers' Sales TaxP-2000-03Services provided for the maintenance of sports fields.
Private Letter RulingKansas Retailers' Sales TaxP-2000-037Sales of real property.
Private Letter RulingKansas Retailers' Sales TaxP-2000-038Sales of excavated materials such as sand, gravel, and rock and the hauling charges associated with delivery to a job site.
Private Letter RulingKansas Retailers' Sales TaxP-2000-039Non-profit association.
Private Letter RulingKansas Retailers' Sales TaxP-2000-043Direct purchases by a Missouri County
Private Letter RulingKansas Retailers' Sales TaxP-2000-044Property stored in the State as inventory.
Private Letter RulingKansas Retailers' Sales TaxP-2000-045Taxability of the purchase and installation of manufacturing machinery and equipment.
Private Letter RulingKansas Retailers' Sales TaxP-2000-047Books included in the cost of tuition of a class not subject to sales tax.
Private Letter RulingKansas Retailers' Sales TaxP-2000-049Taxability of safety equipment used at a chemical manufacturing facility.
Private Letter RulingKansas Retailers' Sales TaxP-2000-051Computer repair and maintenance services performed at a home or other residence.
Private Letter RulingKansas Retailers' Sales TaxP-2000-052Catering services.
Private Letter RulingKansas Retailers' Sales TaxP-2000-055Diesel fuel consumed in various quarry operations.
Private Letter RulingKansas Retailers' Sales TaxP-2000-056Leases of suites and hospitality chalets at sporting events.
Private Letter RulingKansas Retailers' Sales TaxP-2000-059Taxability of the gross receipts from the sale of discount dining cards.
Private Letter RulingKansas Retailers' Sales TaxP-2000-061Overhead costs subject to sales tax.
Private Letter RulingKansas Retailers' Sales TaxP-2000-063Original construction of a new water tower.
Private Letter RulingKansas Retailers' Sales TaxP-2000-064GAP (Guaranteed Auto Protection) premium viewed as the sale of insurance and thus not subject to sales tax in Kansas.
Private Letter RulingKansas Retailers' Sales TaxP-2000-068Sales of homemade baskets at a craft show on McConnell AFB.
Private Letter RulingKansas Retailers' Sales TaxP-2000-069Subscriptions for newspapers, magazines, periodicals, trade journals, and other publications.
Private Letter RulingKansas Retailers' Sales TaxP-2000-071Graphic arts business sales and purchases.
Private Letter RulingKansas Retailers' Sales TaxP-2001-004Non-profit baseball organizations.
Private Letter RulingKansas Retailers' Sales TaxP-2001-005Manufacturing and processing businesses.
Private Letter RulingKansas Retailers' Sales TaxP-2001-006Cable television installation.
Private Letter RulingKansas Retailers' Sales TaxP-2001-007Coupon books.
Private Letter RulingKansas Retailers' Sales TaxP-2001-012Land improvements that immediately surround a residence.
Private Letter RulingKansas Retailers' Sales TaxP-2001-013Transportation services provided by a limousine business.
Private Letter RulingKansas Retailers' Sales TaxP-2001-014Sale of firewood.
Private Letter RulingKansas Retailers' Sales TaxP-2001-016Taxability of overhead and profit.
Private Letter RulingKansas Retailers' Sales TaxP-2001-018Rail spur from main track; relation to exemption for manufacturing machinery and equipment.
Private Letter RulingKansas Retailers' Sales TaxP-2001-022Gross receipts from the service of providing ergonomic assessment and training.
Private Letter RulingKansas Retailers' Sales TaxP-2001-023Design services for the layout of existing or new offices.
Private Letter RulingKansas Retailers' Sales TaxP-2001-024Educational institution purchases.
Private Letter RulingKansas Retailers' Sales TaxP-2001-026Contractor materials and supplies.
Private Letter RulingKansas Retailers' Sales TaxP-2001-027Temporary Storage.
Private Letter RulingKansas Retailers' Sales TaxP-2001-028Leasebacks.
Private Letter RulingKansas Retailers' Sales TaxP-2001-031Motor vehicle sales and leases.
Private Letter RulingKansas Retailers' Sales TaxP-2001-032Towing and winching services; unlocking vehicles, changing tires and jump starts.
Private Letter RulingKansas Retailers' Sales TaxP-2001-033Ingredients or component parts.
Private Letter RulingKansas Retailers' Sales TaxP-2001-034Repairs, installations, improvements, materials purchased for a grain storage facility or a grain milling operation adjacent or connected to a grain storage facility.
Private Letter RulingKansas Retailers' Sales TaxP-2001-037Museum qualifications and purchases.
Private Letter RulingKansas Retailers' Sales TaxP-2001-038Cable television installation.
Private Letter RulingKansas Retailers' Sales TaxP-2001-040Herbal fiberblend and barley green supplements.
Private Letter RulingKansas Retailers' Sales TaxP-2001-042Residential or commercial plumbing.
Private Letter RulingKansas Retailers' Sales TaxP-2001-044Weighing vehicles on commercial scales.
Private Letter RulingKansas Retailers' Sales TaxP-2001-046Vending machines and video games.
Private Letter RulingKansas Retailers' Sales TaxP-2001-047Gross receipts from an information service.
Private Letter RulingKansas Retailers' Sales TaxP-2001-048Data processing services.
Private Letter RulingKansas Retailers' Sales TaxP-2001-049Repair projects performed for political subdivisions (school districts).
Private Letter RulingKansas Retailers' Sales TaxP-2001-050Procurement of temporary workers and management services by means of the Internet.
Private Letter RulingKansas Retailers' Sales TaxP-2001-051Pasture cleaning, barn cleaning, hole drilling in dirt and rock, and fence installation.
Private Letter RulingKansas Retailers' Sales TaxP-2001-052Flag pole installation and services at a residence.
Private Letter RulingKansas Retailers' Sales TaxP-2001-054Gross receipts from an information service.
Private Letter RulingKansas Retailers' Sales TaxP-2001-056Request for tax exempt status.
Private Letter RulingKansas Retailers' Sales TaxP-2001-057Purchase of farm equipment that is attached or purchased separately from a motor vehicle.
Private Letter RulingKansas Retailers' Sales TaxP-2001-060State sales tax applicability for government contractor.
Private Letter RulingKansas Retailers' Sales TaxP-2001-062Service of cleaning a storage tank.
Private Letter RulingKansas Retailers' Sales TaxP-2001-063Lagoon construction for a dairy.
Private Letter RulingKansas Retailers' Sales TaxP-2001-064Gross receipts from an information service.
Private Letter RulingKansas Retailers' Sales TaxP-2001-065Labor and construction services.
Private Letter RulingKansas Retailers' Sales TaxP-2001-066Manufacturing machinery and equipment.
Private Letter RulingKansas Retailers' Sales TaxP-2001-068Labor services performed on an Indian reservation.
Private Letter RulingKansas Retailers' Sales TaxP-2001-070Gross receipts from a statistical form of tank and line testing services.
Private Letter RulingKansas Retailers' Sales TaxP-2001-071Community-based mental retardation center related endowment.
Private Letter RulingKansas Retailers' Sales TaxP-2001-072Repair and maintenance services and parts.
Private Letter RulingKansas Retailers' Sales TaxP-2001-074Manufacturing machinery and equipment exemptions.
Private Letter RulingKansas Retailers' Sales TaxP-2001-076Gross receipts from an information service.
Private Letter RulingKansas Retailers' Sales TaxP-2001-078Horse and horsemanship training services.
Private Letter RulingKansas Retailers' Sales TaxP-2001-082Retail sales of self-contained portable spas.
Private Letter RulingKansas Retailers' Sales TaxP-2001-083Purchases of consumables used in a linen and apparel business.
Private Letter RulingKansas Retailers' Sales TaxP-2001-084Court-ordered sale of manufactured (mobile homes.
Private Letter RulingKansas Retailers' Sales TaxP-2001-086Pipeline additives.
Private Letter RulingKansas Retailers' Sales TaxP-2001-087Materials purchased by a community action group to repair or weatherize low-income housing.
Private Letter RulingKansas Retailers' Sales TaxP-2001-088Gross receipts from fund raising activities.
Private Letter RulingKansas Retailers' Sales TaxP-2001-089Electric or manual wheel chairs; motorized scooters and wheelchair lifts.
Private Letter RulingKansas Retailers' Sales TaxP-2001-091Towing and winching services, unlocking vehicles, changing tires and jump starts.
Private Letter RulingKansas Retailers' Sales TaxP-2001-093Hydrovacing services
Private Letter RulingKansas Retailers' Sales TaxP-2001-095Labor services.
Private Letter RulingKansas Retailers' Sales TaxP-2001-097City purchases of building materials and supplies used to construct the building and/or facility for generating electricity.
Private Letter RulingKansas Retailers' Sales TaxP-2001-098Industrial Revenue Bond (IRB) related.
Private Letter RulingKansas Retailers' Sales TaxP-2001-102Sales of T-shirts with profits going to the United Way Fund in New York City.
Private Letter RulingKansas Retailers' Sales TaxP-2001-108Sale of coupons or discount cards redeemable by third part merchants.
Private Letter RulingKansas Retailers' Sales TaxP-2001-109Disposable electrode medical products.
Private Letter RulingKansas Retailers' Sales TaxP-2001-110Historical society sale of books.
Private Letter RulingKansas Retailers' Sales TaxP-2001-112Labor services.
Private Letter RulingKansas Retailers' Sales TaxP-2001-113Tools sold to Kansas manufacturers.
Private Letter RulingKansas Retailers' Sales TaxP-2001-115ATV and watercraft acquisition from dealer for modification and resale.
Private Letter RulingKansas Retailers' Sales TaxP-2001-117Medical supplies and equipment.
Private Letter RulingKansas Retailers' Sales TaxP-2001-118Newspaper subscriptions.
Private Letter RulingKansas Retailers' Sales TaxP-2001-119Construction materials purchased with the proceeds of industrial revenue bonds.
Private Letter RulingKansas Retailers' Sales TaxP-2001-121Senior center.
Private Letter RulingKansas Retailers' Sales TaxP-2001-122Medical chart information; electronic database solutions.
Private Letter RulingKansas Retailers' Sales TaxP-2001-124Engineering, design, fabrication and installation of control panels for machinery and equipment of manufacturing entities.
Private Letter RulingKansas Retailers' Sales TaxP-2001-127Taxability of certain publications.
Private Letter RulingKansas Retailers' Sales TaxP-2001-129School PTO's.
Private Letter RulingKansas Retailers' Sales TaxP-2001-130Weight management clinic for children and adults; fees and dues.
Private Letter RulingKansas Retailers' Sales TaxP-2001-133City purchase of diesel generator and associated equipment for use by its electric department.
Private Letter RulingKansas Retailers' Sales TaxP-2001-135Purchases of asphalt emulsion by out-of-state county.
Private Letter RulingKansas Retailers' Sales TaxP-2001-136Revenue generated by the operations of a church affiliated camp.
Private Letter RulingKansas Retailers' Sales TaxP-2001-137Wedding photography.
Private Letter RulingKansas Retailers' Sales TaxP-2001-138Shipments by common carrier.
Private Letter RulingKansas Retailers' Sales TaxP-2001-139Temporary storage of materials.
Private Letter RulingKansas Retailers' Sales TaxP-2001-140Electronic Access Control Devices
Private Letter RulingKansas Retailers' Sales TaxP-2002-001Ingredient or component parts.
Private Letter RulingKansas Retailers' Sales TaxP-2002-002Christmas tree sales.
Private Letter RulingKansas Retailers' Sales TaxP-2002-005Taxability of direct purchases by charitable not for profit entities.
Private Letter RulingKansas Retailers' Sales TaxP-2002-006Hospital purchases.
Private Letter RulingKansas Retailers' Sales TaxP-2002-007Sailing association charges.
Private Letter RulingKansas Retailers' Sales TaxP-2002-009Installation of water lines, sanitary sewer lines and storm sewer lines.
Private Letter RulingKansas Retailers' Sales TaxP-2002-010Monthly meter fee charged by a rural water district.
Private Letter RulingKansas Retailers' Sales TaxP-2002-011Chemical purchases to clean dairy equipment.
Private Letter RulingKansas Retailers' Sales TaxP-2002-014Senior center purchases.
Private Letter RulingKansas Retailers' Sales TaxP-2002-015Safety shoes for production employees.
Private Letter RulingKansas Retailers' Sales TaxP-2002-017Services performed on garage doors.
Private Letter RulingKansas Retailers' Sales TaxP-2002-019Computer sales and service; Internet Service and Web Hosting services.
Private Letter RulingKansas Retailers' Sales TaxP-2002-020Materials hauled to a job.
Private Letter RulingKansas Retailers' Sales TaxP-2002-023Tire repair machine; farm machinery and equipment.
Private Letter RulingKansas Retailers' Sales TaxP-2002-024Adult day care for young adults with severe/multiple physical and mental disabilities.
Private Letter RulingKansas Retailers' Sales TaxP-2002-025Barter transactions.
Private Letter RulingKansas Retailers' Sales TaxP-2002-026Personal shopper; buy and deliver groceries, gifts, restaurant food, flowers, and toys.
Private Letter RulingKansas Retailers' Sales TaxP-2002-027Museum tour tickets and gift shop sales.
Private Letter RulingKansas Retailers' Sales TaxP-2002-030Charitable organizations.
Private Letter RulingKansas Retailers' Sales TaxP-2002-031Charitable organizations.
Private Letter RulingKansas Retailers' Sales TaxP-2002-032Rental of construction equipment to a contractor.
Private Letter RulingKansas Retailers' Sales TaxP-2002-033Direct purchase of hotel accommodations by a Kansas or other out of state religious organization.
Private Letter RulingKansas Retailers' Sales TaxP-2002-034Labor services performed to a fraternity house at a state university.
Private Letter RulingKansas Retailers' Sales TaxP-2002-035Prepackaged foods.
Private Letter RulingKansas Retailers' Sales TaxP-2002-037Educational institutions related exemption.
Private Letter RulingKansas Retailers' Sales TaxP-2002-038Purchase of meat for processing and ultimate sale at retail.
Private Letter RulingKansas Retailers' Sales TaxP-2002-041Non-for-profit organizations.
Private Letter RulingKansas Retailers' Sales TaxP-2002-043Sales of propane for: 1) heating or lighting a residence; 2) commercial use; and 3) powering forklifts.
Private Letter RulingKansas Retailers' Sales TaxP-2002-044Dietary supplements; "Protein Drinks".
Private Letter RulingKansas Retailers' Sales TaxP-2002-046Gross receipts from the providing of cleaning services.
Private Letter RulingKansas Retailers' Sales TaxP-2002-047Gross receipts from the providing of cleaning services.
Private Letter RulingKansas Retailers' Sales TaxP-2002-048Purchases of tickets, additional drinks and desserts by certain entities.
Private Letter RulingKansas Retailers' Sales TaxP-2002-049Integrated plant exemption.
Private Letter RulingKansas Retailers' Sales TaxP-2002-050Telephone answering services.
Private Letter RulingKansas Retailers' Sales TaxP-2002-051Ingredient or component parts.
Private Letter RulingKansas Retailers' Sales TaxP-2002-052Service of repair of manufacturing machinery and equipment.
Private Letter RulingKansas Retailers' Sales TaxP-2002-053"Core charges" for replacement parts for cars, trucks and other equipment.
Private Letter RulingKansas Retailers' Sales TaxP-2002-054Sale of advertising space on an "electronic bulletin board".
Private Letter RulingKansas Retailers' Sales TaxP-2002-055Bills of lading and packing slips.
Private Letter RulingKansas Retailers' Sales TaxP-2002-056Labor services for the installation of landscape materials and the construction of ponds that are in connection with the original construction of a building or facility.
Private Letter RulingKansas Retailers' Sales TaxP-2002-058Reports.
Private Letter RulingKansas Retailers' Sales TaxP-2002-060Nonprofit museum or historical society.
Private Letter RulingKansas Retailers' Sales TaxP-2002-062Campground and recreation center related charges.
Private Letter RulingKansas Retailers' Sales TaxP-2002-063Cigarette tax to be included in base for the calculation of sales tax.
Private Letter RulingKansas Retailers' Sales TaxP-2002-067Gross receipts from the service of providing rehabilitative therapy, taking X-rays, respiratory therapy and nurse staffing.
Private Letter RulingKansas Retailers' Sales TaxP-2002-069Dietary supplements and nutritional products.
Private Letter RulingKansas Retailers' Sales TaxP-2002-070Nutritional products.
Private Letter RulingKansas Retailers' Sales TaxP-2002-071Canned software purchases.
Private Letter RulingKansas Retailers' Sales TaxP-2002-072Federal excise tax on dyed diesel, dyed kerosene and aviation fuel when a separate line on invoice subject to Kansas sales tax.
Private Letter RulingKansas Retailers' Sales TaxP-2002-073Towing charges; glass removal and installation; and dent removal.
Private Letter RulingKansas Retailers' Sales TaxP-2002-074Fulfillment center operations.
Private Letter RulingKansas Retailers' Sales TaxP-2002-077Consumed in production; mylar used in the manufacture of fiberglass tanks.
Private Letter RulingKansas Retailers' Sales TaxP-2002-078RV slips and hook-ups.
Private Letter RulingKansas Retailers' Sales TaxP-2002-079Religious organization activities.
Private Letter RulingKansas Retailers' Sales TaxP-2002-080Transportation charges by a natural gas pipeline company.
Private Letter RulingKansas Retailers' Sales TaxP-2002-081Sales of handicapped equipped motor vehicles and accessories.
Private Letter RulingKansas Retailers' Sales TaxP-2002-082Applicability of sales tax exemption to public wholesale water supply districts.
Private Letter RulingKansas Retailers' Sales TaxP-2002-083Religious organizations.
Private Letter RulingKansas Retailers' Sales TaxP-2002-084Religious organizations.
Private Letter RulingKansas Retailers' Sales TaxP-2002-085Administrative fees and extended warranties associated with motor vehicle sales.
Private Letter RulingKansas Retailers' Sales TaxP-2002-086Sales of memberships to receive discounts at restaurants, retail stores, sporting events, movie theaters, hotels and other service providers.
Private Letter RulingKansas Retailers' Sales TaxP-2002-088Gate receipts charged for admission to trade shows.
Private Letter RulingKansas Retailers' Sales TaxP-2002-090Guaranteed Auto Protection (GAP) premiums.
Private Letter RulingKansas Retailers' Sales TaxP-2002-092Jewelry store sale items delivered to in-state and out-of-state buyers.
Private Letter RulingKansas Retailers' Sales TaxP-2002-093Propane credit card sales; credit card service fees.
Private Letter RulingKansas Retailers' Sales TaxP-2002-094Direct purchases by a public or private nonprofit hospital.
Private Letter RulingKansas Retailers' Sales TaxP-2002-095Charges for access to a data base maintained for internet access.
Private Letter RulingKansas Retailers' Sales TaxP-2002-098Desktop publishing.
Private Letter RulingKansas Retailers' Sales TaxP-2002-099Service of setting up new wall panels and furniture into work cubicles.
Private Letter RulingKansas Retailers' Sales TaxP-2002-100Parent organizations.
Private Letter RulingKansas Retailers' Sales TaxP-2002-101Dental laboratory metal alloy sales.
Private Letter RulingKansas Retailers' Sales TaxP-2003-001Plumbing labor services.
Private Letter RulingKansas Retailers' Sales TaxP-2003-004Non-profit fundraising events.
Private Letter RulingKansas Retailers' Sales TaxP-2003-005Service of cleaning storage tanks.
Private Letter RulingKansas Retailers' Sales TaxP-2003-006Photography, film production and printing in the production of catalogs for customers.
Private Letter RulingKansas Retailers' Sales TaxP-2003-008Health cards that allow the holder to receive discounts from medical care providers and retailers.
Private Letter RulingKansas Retailers' Sales TaxP-2003-010Church operated thrift shop.
Private Letter RulingKansas Retailers' Sales TaxP-2003-011Educational institution qualifications.
Private Letter RulingKansas Retailers' Sales TaxP-2003-012Leases; financing transactions
Private Letter RulingKansas Retailers' Sales TaxP-2003-013Gross receipts received for the installation of a building's overhead door.
Private Letter RulingKansas Retailers' Sales TaxP-2003-014Photographic and video services and products.
Private Letter RulingKansas Retailers' Sales TaxP-2003-015Purchases of equipment or purchases of repair parts and services for such equipment.
Private Letter RulingKansas Retailers' Sales TaxP-2003-017Roof repairs.
Private Letter RulingKansas Retailers' Sales TaxP-2003-018Purchase order or conditional sales contract.
Private Letter RulingKansas Retailers' Sales TaxP-2003-019Installation of a flue for an industrial oven for use in product testing area.
Private Letter RulingKansas Retailers' Sales TaxP-2003-021Religious organization exemption.
Private Letter RulingKansas Retailers' Sales TaxP-2003-023Sales taxation of services done at a well site.
Private Letter RulingKansas Retailers' Sales TaxP-2003-024Lease of equipment to set up pilot studies for the filtration and production of water at a city's water treatment plant.
Private Letter RulingKansas Retailers' Sales TaxP-2003-025Gift bag sales by schools.
Private Letter RulingKansas Retailers' Sales TaxP-2003-026Religious organization exemption.
Private Letter RulingKansas Retailers' Sales TaxP-2003-027Charitable educational corporation providing resources for the benefit and support of public and community education statewide.
Private Letter RulingKansas Retailers' Sales TaxP-2003-028Sandblast sand.
Private Letter RulingKansas Retailers' Sales TaxP-2003-029Computerized handwriting analysis.
Private Letter RulingKansas Retailers' Sales TaxP-2003-030Purchases of weed barrier fabric.
Private Letter RulingKansas Retailers' Sales TaxP-2003-031Crane services.
Private Letter RulingKansas Retailers' Sales TaxP-2003-032Publication of community information magazines; advertising in same.
Private Letter RulingKansas Retailers' Sales TaxP-2003-033Definition of religious organization.
Private Letter RulingKansas Retailers' Sales TaxP-2003-035Vehicle rentals paid for under terms of an insurance policy.
Private Letter RulingKansas Retailers' Sales TaxP-2003-036Destination-based sourcing rules.
Private Letter RulingKansas Retailers' Sales TaxP-2003-037Destination-based sourcing rules - gifts.
Private Letter RulingKansas Retailers' Sales TaxP-2003-038Destination-based sourcing - event tickets.
Private Letter RulingKansas Retailers' Sales TaxP-2003-039Sales tax exemptions for political subdivisions of the State of Kansas.
Private Letter RulingKansas Retailers' Sales TaxP-2003-040Repair of spillway damage due to flood.
Private Letter RulingKansas Retailers' Sales TaxP-2003-041Nafion membranes used in production of caustic soda and chlorine.
Private Letter RulingKansas Retailers' Sales TaxP-2003-042Charges for boat storage and camper storage.
Private Letter RulingKansas Retailers' Sales TaxP-2003-043800 number dictation service; website file transfer service.
Private Letter RulingKansas Retailers' Sales TaxP-2003-045Sales of dietary and health care supplements.
Private Letter RulingKansas Retailers' Sales TaxP-2003-046Destination-based sourcing - installation of garage doors and fireplaces.
Private Letter RulingKansas Retailers' Sales TaxP-2003-048Destination-based sourcing - glass tinting at new residential and commercial construction sites.
Private Letter RulingKansas Retailers' Sales TaxP-2003-049Provision of on-hold message equipment to businesses.
Private Letter RulingKansas Retailers' Sales TaxP-2003-050Nonprofit educational institution.
Private Letter RulingKansas Retailers' Sales TaxP-2003-052Engraving services on memorial markers.
Private Letter RulingKansas Retailers' Sales TaxP-2003-053Religious organizations.
Private Letter RulingKansas Retailers' Sales TaxP-2003-055Transfer of a vehicle from a partner to the partnership or from a partnership to a partner.
Private Letter RulingKansas Retailers' Sales TaxP-2003-056Sales of drugs to a person licensed to practice the healing arts, including dentistry, optometry, and veterinary medicine.
Private Letter RulingKansas Retailers' Sales TaxP-2003-058Exemption for religious organizations.
Private Letter RulingKansas Retailers' Sales TaxP-2003-059501(c)(3) organizations.
Private Letter RulingKansas Retailers' Sales TaxP-2003-060Charges for monogramming and business logos.
Private Letter RulingKansas Retailers' Sales TaxP-2004-001Manufacturing machinery and equipment; compressor in a pipeline compressor station.
Private Letter RulingKansas Retailers' Sales TaxP-2004-002Construction services.
Private Letter RulingKansas Retailers' Sales TaxP-2004-003Collection of sales tax on membership wellness fees.
Private Letter RulingKansas Retailers' Sales TaxP-2004-004Motor vehicles sold and delivered in Kansas to a bona fide resident of another state.
Private Letter RulingKansas Retailers' Sales TaxP-2004-005Sales of meals by an outside vendor at Ft. Leavenworth.
Private Letter RulingKansas Retailers' Sales TaxP-2004-007Sale of discount coupon books.
Private Letter RulingKansas Retailers' Sales TaxP-2004-008Dirt moving services.
Private Letter RulingKansas Retailers' Sales TaxP-2004-009Service of installing floor coverings performed in connection with original construction.
Private Letter RulingKansas Retailers' Sales TaxP-2004-010Delivery charges.
Private Letter RulingKansas Retailers' Sales TaxP-2004-011Sales of glucose tablets, lancets and alcohol swabs.
Private Letter RulingKansas Retailers' Sales TaxP-2004-012Markup on materials in HVAC residential business.
Private Letter RulingKansas Retailers' Sales TaxP-2004-013Gross receipts from the sale of services performed in Kansas.
Private Letter RulingKansas Retailers' Sales TaxP-2004-015Gross receipts from the sale of services performed in Kansas.
Private Letter RulingKansas Retailers' Sales TaxP-2004-016Sales of cookies, crafts and plants by a school.
Private Letter RulingKansas Retailers' Sales TaxP-2004-018Purchase of aircraft in the State of Kansas.
Private Letter RulingKansas Retailers' Sales TaxP-2004-019Excavating business using backhoes, loaders, excavators, boring machines and concrete crushers.
Private Letter RulingKansas Retailers' Sales TaxP-2004-024Services related to oil pipelines.
Private Letter RulingKansas Retailers' Sales TaxP-2004-025Contractor equipment used to fabricate exempt equipment.
Private Letter RulingKansas Retailers' Sales TaxP-2004-026Gift wrapping services.
Private Letter RulingKansas Retailers' Sales TaxP-2004-027Contract earth mover; rock quarries.
Private Letter RulingKansas Retailers' Sales TaxP-2004-029Purchases of dogs, food and other tangible personal property associated with breeding stock.
Private Letter RulingKansas Retailers' Sales TaxP-2004-030Sale of games for wireless phones.
Private Letter RulingKansas Retailers' Sales TaxP-2004-031Sale of depreciable property under Section 1031 of the Internal Revenue Code.
Private Letter RulingKansas Retailers' Sales TaxP-2004-032Document shredding and bailing machinery, equipment and services.
Private Letter RulingKansas Retailers' Sales TaxP-2004-033Charges for renting tower space on a communications tower.
Private Letter RulingKansas Retailers' Sales TaxP-2004-034Sale of stents to physicians, hospitals and other medical facilities.
Private Letter RulingKansas Retailers' Sales TaxP-2004-036Diesel fuel used to transport an aggregate (rock) product from crushing plant to stockpile.
Private Letter RulingKansas Retailers' Sales TaxP-2004-037Food service related products.
Private Letter RulingKansas Retailers' Sales TaxP-2004-039Snow and ice removal services.
Private Letter RulingKansas Retailers' Sales TaxP-2004-040Donations to Christian Women's Fellowships.
Private Letter RulingKansas Retailers' Sales TaxP-2004-041Financing by "off-balance sheet" transactions.
Private Letter RulingKansas Retailers' Sales TaxP-2004-042Isolated or occasional motor vehicle sales.
Private Letter RulingKansas Retailers' Sales TaxP-2004-044Labor services associated with interior residential painting.
Private Letter RulingKansas Retailers' Sales TaxP-2004-045Catering services.
Private Letter RulingKansas Retailers' Sales TaxP-2004-046Purchase of drugs and pharmaceuticals by veterinarians.
Private Letter RulingKansas Retailers' Sales TaxP-2004-047Nonprofit organizations.
Private Letter RulingKansas Retailers' Sales TaxP-2004-051Towing services.
Private Letter RulingKansas Retailers' Sales TaxP-2004-052Certain food services by a Kansas school district.
Private Letter RulingKansas Retailers' Sales TaxP-2004-053Microwave equipment and catheters used in treating prostate enlargement.
Private Letter RulingKansas Retailers' Sales TaxP-2004-054Water utilities furnished to a university (a public educational institution) for dormitories and residential scholarship halls owned by the university.
Private Letter RulingKansas Retailers' Sales TaxP-2004-055Application of Kansas retailers' sales tax on purchases and sales by a YMCA.
Private Letter RulingKansas Retailers' Sales TaxP-2004-056Not-for-profits.
Private Letter RulingKansas Retailers' Sales TaxP-2004-059Nonprofit corporation.
Private Letter RulingKansas Retailers' Sales TaxP-2004-060Nonprofit corporation/charities.
Private Letter RulingKansas Retailers' Sales TaxP-2004-062Gross receipts from the service of renting of rooms by hotels.
Private Letter RulingKansas Retailers' Sales TaxP-2005-001Purchases of tangible personal property and services by political subdivisions.
Private Letter RulingKansas Retailers' Sales TaxP-2005-002Rentals of party and event equipment, including tents, tables, chairs, and tableware, across the State line.
Private Letter RulingKansas Retailers' Sales TaxP-2005-003Organizations and/or entities exempt from sales tax.
Private Letter RulingKansas Retailers' Sales TaxP-2005-004Manufacturer's Exemption.
Private Letter RulingKansas Retailers' Sales TaxP-2005-005Religious organization.
Private Letter RulingKansas Retailers' Sales TaxP-2005-006Sale and lease of therapeutic medical beds and mattresses.
Private Letter RulingKansas Retailers' Sales TaxP-2005-007Sale and lease of wound closure devices.
Private Letter RulingKansas Retailers' Sales TaxP-2005-009Sales tax on receipts of a YMCA facility.
Private Letter RulingKansas Retailers' Sales TaxP-2005-012Sale, by a political subdivision, of a duty weapon to a retiring officer.
Private Letter RulingKansas Retailers' Sales TaxP-2005-013Remodeling of a nursing/assisted living facility.
Private Letter RulingKansas Retailers' Sales TaxP-2005-014Sales of implantable medical devices to treat spinal stenosis.
Private Letter RulingKansas Retailers' Sales TaxP-2005-015Pharmaceutical manufacturing; United State Department of Agriculture (USDA) Good Manufacturing Practices Regulations (GMPR) mandated purchases.
Private Letter RulingKansas Retailers' Sales TaxP-2005-017Destination-based sourcing rules for roofing business.
Private Letter RulingKansas Retailers' Sales TaxP-2005-018Fulfillment/regional distribution center for direct selling company.
Private Letter RulingKansas Retailers' Sales TaxP-2005-019Contracts with out-of-state company to prepare medical billings for patient treatment.
Private Letter RulingKansas Retailers' Sales TaxP-2005-020Electrical work; work done on main breaker; exemption for manufacturing machinery and equipment.
Private Letter RulingKansas Retailers' Sales TaxP-2005-021Automotive related sales, services and repairs.
Private Letter RulingKansas Retailers' Sales TaxP-2005-022Community Shelter Fund-raisers.
Private Letter RulingKansas Retailers' Sales TaxP-2005-023Massage therapy services.
Private Letter RulingKansas Retailers' Sales TaxP-2005-026Trash disposal and recycling services.
Private Letter RulingKansas Retailers' Sales TaxP-2005-028Sales of restaurant equipment to American Legion and VFW posts.
Private Letter RulingKansas Retailers' Sales TaxP-2006-001Guaranteed Auto Protection (GAP) premiums.
Private Letter RulingKansas Retailers' Sales TaxP-2006-002Tax base for Kansas projects; steel building components.
Private Letter RulingKansas Retailers' Sales TaxP-2006-003Compacting and bailing equipment.
Private Letter RulingKansas Retailers' Sales TaxP-2006-004Non-profit organization providing a nonsectarian comprehensive multidiscipline youth development program.
Private Letter RulingKansas Retailers' Sales TaxP-2006-006Small aircraft industry manufacturer; radial fatigue machine.
Private Letter RulingKansas Retailers' Sales TaxP-2006-007Charges for telephone services for a church parsonage
Private Letter RulingKansas Retailers' Sales TaxP-2006-008Interstate pipeline company's purchases of electricity.
Private Letter RulingKansas Retailers' Sales TaxP-2006-011Contractor purchases of drill bits, saw blades and utility-knife blades.
Private Letter RulingKansas Retailers' Sales TaxP-2006-012Equipment used in document-management services.
Private Letter RulingKansas Retailers' Sales TaxP-2006-013Kansas turbine wind farm.
Private Letter RulingKansas Retailers' Sales TaxP-2006-016Sales of safety leggings to a meat packing company.
Private Letter RulingKansas Retailers' Sales TaxP-2006-017Sales of a house to an individual planning to relocate the house to another location.
Private Letter RulingKansas Retailers' Sales TaxP-2007-001Breeding of horses for resale.
Private Letter RulingKansas Retailers' Sales TaxP-2007-002Host site for a community-wide grocery relief program.
Private Letter RulingKansas Retailers' Sales TaxP-2007-003Labor services related to original construction.
Private Letter RulingKansas Retailers' Sales TaxP-2007-004Purchases of electricity generating peaking units.
Private Letter RulingKansas Retailers' Sales TaxP-2007-005Purchases of CAP18 (a vegetable-oil product) by a manufacturing plant to remediate and control trichloroethene (TCE) contamination.
Private Letter RulingKansas Retailers' Sales TaxP-2008-001Sales of meals and drinks in a company cafeteria.
Private Letter RulingKansas Retailers' Sales TaxP-2008-003
Special events rentals and services.
Private Letter RulingKansas Retailers' Sales TaxP-2008-005Submittal drawings and blueprints.
Private Letter RulingKansas Retailers' Sales TaxP-2008-006Dietary supplements formulated to help control blood sugar levels.
Private Letter RulingKansas Retailers' Sales TaxP-2008-007Sales of saddles, bridles and other horse equipment.
Private Letter RulingKansas Retailers' Sales TaxP-2008-008Protective apparel.
Private Letter RulingKansas Retailers' Sales TaxP-2008-009Installation, services and inspections of fire sprinkler systems.
Private Letter RulingKansas Retailers' Sales TaxP-2008-010Deicing service for aircraft of commercial air carriers.
Private Letter RulingKansas Retailers' Sales TaxP-2008-012Kansas sales tax on equipment and materials purchased and used to construct a wind farm in Kansas.
Private Letter RulingKansas Retailers' Sales TaxP-2008-013Decorating center's transfer and installation of Venetian blinds and other window treatments.
Private Letter RulingKansas Retailers' Sales TaxP-2009-004Sales tax application to electricity, gas, and water used in nursing homes and other assisted living units.
Private Letter RulingKansas Retailers' Sales TaxP-2009-005Monthly Fees to Access and Use a Pre-Written Computer Software Program.
Private Letter RulingKansas Retailers' Sales TaxP-2009-006Sales of wireless communications devices (transponders) at grocery stores and pharmacies.
Private Letter RulingKansas Retailers' Sales TaxP-2009-007Sales of aviation- related parts, equipment and services by an aviation management consulting business.
Private Letter RulingKansas Retailers' Sales TaxP-2010-001Pet related services.
Private Letter RulingKansas Retailers' Sales TaxP-2010-002Engineering services.
Private Letter RulingKansas Retailers' Sales TaxP-2010-003Sales tax treatment of untethered hot air balloon rides.
Private Letter RulingKansas Retailers' Sales TaxP-2010-004Application of Kansas retailers' sales tax with regard to car rentals.
Private Letter RulingKansas Retailers' Sales TaxP-2010-005Data conversion services.
Private Letter RulingKansas Retailers' Sales TaxP-2010-006Manufacturer and third-party rebates.
Private Letter RulingKansas Retailers' Sales TaxP-2010-007Taxability on labor services for the construction of new range land fencing.
Private Letter RulingKansas Retailers' Sales TaxP-2010-008Retail sale of racing tires.
Private Letter RulingKansas Retailers' Sales TaxP-2010-009Various revenue streams and the applicability of Kansas sales tax to each.
Private Letter RulingKansas Retailers' Sales TaxP-2010-010Monthly dues and assessments paid to homeowners association.
Private Letter RulingKansas Retailers' Sales TaxP-2011-001Sales tax on oil and dyed diesel.
Private Letter RulingKansas Retailers' Sales TaxP-2011-003Charges to customers for wireless (3G) broadband connection services.
Private Letter RulingKansas Retailers' Sales TaxP-2011-005Rental of swab tanks.
Private Letter RulingKansas Retailers' Sales TaxP-2011-006Entry fees collected for youth baseball tournaments.
Private Letter RulingKansas Retailers' Sales TaxP-2011-008Customer lawaway service for general merchandise.
Private Letter RulingKansas Retailers' Sales TaxP-2011-009Labor and purchase of fly ash used in conjunction with the drilling of deep disposal wells.
Private Letter RulingKansas Retailers' Sales TaxP-2011-011Charges for brine-impacted soil remediation services including services to dispose of unwanted soil excavated from the remediation site.
Private Letter RulingKansas Retailers' Sales TaxP-2012-001Outdoor, dusk-to-dawn lighting service.
Private Letter RulingKansas Retailers' Sales TaxP-2012-002Purchase of farm machinery and equipment; precision farming equipment.
Private Letter RulingKansas Retailers' Sales TaxP-2012-003Sales of firearms by a Kansas firearms dealer.
Private Letter RulingKansas Retailers' Sales TaxP-2012-004Underground electrical distribution "duct bank".
Private Letter RulingKansas Retailers' Sales TaxP-2012-005Purchase and installation of certain interior lighting and fans at a Kansas manufacturing plant and warehouse.
Private Letter RulingKansas Retailers' Sales TaxP-2012-006Safety equipment for employees providing certain oil well drilling services.
Private Letter RulingKansas Retailers' Sales TaxP-2012-007Bad check fees and insufficient check charges.
Private Letter RulingKansas Retailers' Sales TaxP-2013-002Sales of wooden and plastic pallets used to store and ship manufactured products.
Private Letter RulingKansas Retailers' Sales TaxP-2014-001Sales tax collection duties in connection with services to healthcare providers.
Private Letter RulingKansas Retailers' Sales TaxP-2014-002Taxibility of items fabricated and sold to Kansas farmers and ranchers.
Private Letter RulingKansas Retailers' Sales TaxP-2014-003Internet Freedom Act (ITFA) moratorium on state taxation of customer charges for internet access services.
Private Letter RulingKansas Retailers' Sales TaxP-2014-004Taxable Sales by Schools and Educational Institutions
Private Letter RulingKansas Retailers' Sales TaxP-2014-005Question regarding loyalty cards and Kansas Sales and Use Tax
Private Letter RulingKansas Retailers' Sales TaxP-2014-006Taxability of a material only sale of steel.
Private Letter RulingKansas Retailers' Sales TaxP-2015-001Various sales tax related questions in a retail environment
Private Letter RulingKansas Retailers' Sales TaxP-2015-002Diesel exhaust fluid
Private Letter RulingKansas Retailers' Sales TaxP-2015-003Interface Data Exchange-access records or data
Private Letter RulingKansas Retailers' Sales TaxP-2015-004Mobile Point of Sale Device
Private Letter RulingKansas Retailers' Sales TaxP-2016-001Garage Utilities Residential
Private Letter RulingKansas Retailers' Sales Tax
Corporate Income Tax
P-2000-030Web center customization for Kansas firms by out-of-state companies.
Private Letter RulingKansas Retailers' Sales Tax
Individual Income Tax
P-1999-172Golf tournament with proceeds donated to a Parks and Recreation department.
Private Letter RulingKansas Retailers' Sales Tax
Kansas Compensating Tax
P-1998-39Definition of farm machinery and equipment.
Private Letter RulingKansas Retailers' Sales Tax
Kansas Compensating Tax
P-2011-002Purchases of software licenses and support services.
Private Letter RulingKansas Retailers' Sales Tax
Kansas Compensating Tax
P-2011-010Purchases of software licenses and support services.
Private Letter RulingKansas Retailers' Sales Tax
Transient Guest Tax
P-1999-213Centrally billed credit card charges for federal employees related to business travel expenses.
Private Letter RulingKansas Retailers' Sales Tax
Transient Guest Tax
P-2000-050Hotel rooms rented for long term periods by a single corporation.
Private Letter RulingTransient Guest Tax
Kansas Retailers' Sales Tax
P-2011-007Temporary housing facilities for Department of Defense military personnel.
Private Letter RulingVehicles Rental Excise TaxP-2003-034Application of vehicle rental excise tax to truck rentals
Private Letter RulingWithholding and Declaration of EstimatedP-2016-005Rounding of Kansas Withholding Tax
Private Letter RulingWithholding and Declaration of EstimatedP-2016-012Estimated Tax Payments by Fiduciaries Filing Form K-41
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