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Hide details for Opinion LettersOpinion Letters
Opinion LetterAllO-2009-015Difference between private letter rulings and opinion letters.
Opinion LetterCorporate Income TaxO-1998-09Income tax credits for alternative-fueled motor vehicle property expenditures.
Opinion LetterCorporate Income TaxO-2001-012Calculation of the business and job development credits.
Opinion LetterCorporate Income TaxO-2001-022Calculation of HPIP investment tax credit.
Opinion LetterCorporate Income TaxO-2009-005Deductibility of certain items for corporate income tax purposes.
Opinion LetterCorporate Income Tax
Individual Income Tax
O-2000-010Qualified contributions for the community service contribution credit.
Opinion LetterCorporate Income Tax
Individual Income Tax
O-2001-025Historic preservation tax credit.
Opinion LetterCorporate Income Tax
Individual Income Tax
O-2002-011High Performance Incentive Program (HPIP) credit allowed against total tax liability.
Opinion LetterCorporate Income Tax
Individual Income Tax
O-2002-012Historic Preservation Tax Credits
Opinion LetterCorporate Income Tax
Individual Income Tax
O-2002-015Computation of qualified business facility investment at an existing qualified business facility for the High Performance Incentive Program (HPIP) investment tax credit.
Opinion LetterCorporate Income Tax
Individual Income Tax
O-2002-017Kansas Historic Preservation Tax Credits - Not-for-Profit and Governmental Entities.
Opinion LetterCorporate Income Tax
Individual Income Tax
O-2002-019Kansas Historic Preservation Tax Credit-Transfers
Opinion LetterHomestead Property Tax RefundsO-1999-09Power of Attorney for Homestead Certificate of Eligibility.
Opinion LetterIndividual Income TaxO-1998-05Taxability of money that is converted from a traditional deductible IRA to a Roth IRA in 1998.
Opinion LetterIndividual Income TaxO-1998-26Non-resident professional athletes and entertainers who receive income from Kansas.
Opinion LetterIndividual Income TaxO-2000-008Amounts received under the community service program.
Opinion LetterIndividual Income TaxO-2008-004Regarding the revised Texas franchise tax.
Opinion LetterIndividual Income TaxO-2008-005529 plan contribution
Opinion LetterIndividual Income TaxO-2011-015Tax treatment of Build America Bonds.
Opinion LetterKansas Compensating TaxO-1999-15Nexus determination relating to a joint venture between a Tennessee publisher and a Kansas law firm to publish a monthly newsletter on employment law.
Opinion LetterKansas Compensating TaxO-2000-022Shipping charges for items purchased by a Kansas customer from an out-of-state vendor.
Opinion LetterKansas Compensating TaxO-2003-007Kansas local compensating use tax on equipment leased to franchisees.
Opinion LetterKansas Compensating Tax
Kansas Retailers' Sales Tax
O-1999-10Distributor of graphic arts supplies and equipment and a supplier of service (installation and repairs) to the graphic arts industry.
Opinion LetterKansas Compensating Tax
Kansas Retailers' Sales Tax
O-2000-027Health food products and herbal supplements.
Opinion LetterKansas Compensating Tax
Kansas Retailers' Sales Tax
O-2007-002Tarps purchased by a farmer or rancher used to cover harvested hay.
Opinion LetterKansas Retailers' Sales TaxO-1998-01Taxability of tickets sold to performances in Kansas.
Opinion LetterKansas Retailers' Sales TaxO-1998-02Taxability of farm machinery and equipment, and repair and replacement parts.
Opinion LetterKansas Retailers' Sales TaxO-1998-03Taxability of computers purchased by a farmer for farm use.
Opinion LetterKansas Retailers' Sales TaxO-1998-04Taxability of purchases by manufactures for resell.
Opinion LetterKansas Retailers' Sales TaxO-1998-07Taxability of memberships.
Opinion LetterKansas Retailers' Sales TaxO-1998-11Sales tax exemptions for non-profit organizations.
Opinion LetterKansas Retailers' Sales TaxO-1998-13Taxability of hauling services.
Opinion LetterKansas Retailers' Sales TaxO-1998-14Taxability of purchases made by nursing homes.
Opinion LetterKansas Retailers' Sales TaxO-1998-15Taxability of labor services and sales to farmers.
Opinion LetterKansas Retailers' Sales TaxO-1998-16Taxability of oil and grease used in printing presses.
Opinion LetterKansas Retailers' Sales TaxO-1998-19Funeral Services
Opinion LetterKansas Retailers' Sales TaxO-1998-20Collection duties for labor services and materials.
Opinion LetterKansas Retailers' Sales TaxO-1998-22Fund raising activities by schools/non-profit organizations.
Opinion LetterKansas Retailers' Sales TaxO-1998-23Project exemption certificates for religious organizations.
Opinion LetterKansas Retailers' Sales TaxO-1999-01Senior Center Fund Raisers
Opinion LetterKansas Retailers' Sales TaxO-1999-02Local tax on automobile sales.
Opinion LetterKansas Retailers' Sales TaxO-1999-021Hotel rooms rented for more than 28 consecutive days by a single business.
Opinion LetterKansas Retailers' Sales TaxO-1999-024Project exemption certificates.
Opinion LetterKansas Retailers' Sales TaxO-1999-025Taxation of utilities.
Opinion LetterKansas Retailers' Sales TaxO-1999-027Religious organizations.
Opinion LetterKansas Retailers' Sales TaxO-1999-028Converters purchased by a cable company.
Opinion LetterKansas Retailers' Sales TaxO-1999-06Transfer of tangible personal property from one company to another.
Opinion LetterKansas Retailers' Sales TaxO-1999-07Sales of fund raising items to entities that resell the items to a consumer.
Opinion LetterKansas Retailers' Sales TaxO-1999-08Sale and installation of farm machinery and equipment.
Opinion LetterKansas Retailers' Sales TaxO-1999-12Accrual vs. cash basis accounting.
Opinion LetterKansas Retailers' Sales TaxO-1999-13Internet related telecommunications questions.
Opinion LetterKansas Retailers' Sales TaxO-1999-14Sales of truck tarps to ICC carriers.
Opinion LetterKansas Retailers' Sales TaxO-1999-17Sales tax exemption for projects involving the U.S. government.
Opinion LetterKansas Retailers' Sales TaxO-1999-18KDOR policy with regard to "hand tools".
Opinion LetterKansas Retailers' Sales TaxO-1999-20Sales and installation of residential and business security alarm systems.
Opinion LetterKansas Retailers' Sales TaxO-2000-002Capital improvement fees imposed by a country club.
Opinion LetterKansas Retailers' Sales TaxO-2000-003Sales of water softeners sold and installed in Kansas residences.
Opinion LetterKansas Retailers' Sales TaxO-2000-004Inspection, maintenance and repair of fire extinguishers for churches.
Opinion LetterKansas Retailers' Sales TaxO-2000-005Businesses that are exempt from Kansas sales tax.
Opinion LetterKansas Retailers' Sales TaxO-2000-007Franchise fees imposed by a city.
Opinion LetterKansas Retailers' Sales TaxO-2000-01Use of recreational facilities.
Opinion LetterKansas Retailers' Sales TaxO-2000-011Purchases by a Kansas elevator contractor for use in out-of-state construction projects.
Opinion LetterKansas Retailers' Sales TaxO-2000-013Tangible equipment removed from oil and gas leases when sold as salvage.
Opinion LetterKansas Retailers' Sales TaxO-2000-014Nonprofit organization sales tax responsibilities.
Opinion LetterKansas Retailers' Sales TaxO-2000-016Purchases of items for meal preparation for senior citizen sites by an organization that is exempt from federal tax.
Opinion LetterKansas Retailers' Sales TaxO-2000-017Wholesale sales of vegetable and garden seed packets to Kansas retailers.
Opinion LetterKansas Retailers' Sales TaxO-2000-018Operation of a quarry in Kansas and performance of construction contracts with rock and other materials removed from that quarry.
Opinion LetterKansas Retailers' Sales TaxO-2000-020Annual fundraising events.
Opinion LetterKansas Retailers' Sales TaxO-2000-021Business of advising clients about opportunities such as college, scholarships, financial aid, and occupations.
Opinion LetterKansas Retailers' Sales TaxO-2000-023Admission charges to a music concert sponsored by a hospital; hospital to benefit from the profits of the concert.
Opinion LetterKansas Retailers' Sales TaxO-2000-024Core charges; replacement parts for cars, trucks and other equipment.
Opinion LetterKansas Retailers' Sales TaxO-2000-028Management services.
Opinion LetterKansas Retailers' Sales TaxO-2000-030Sales of water used exclusively to water livestock held for resale.
Opinion LetterKansas Retailers' Sales TaxO-2000-031Request for a list of Wichita businesses that are registered to report sales tax on a monthly or quarterly basis.
Opinion LetterKansas Retailers' Sales TaxO-2000-032Telephone charges for a church.
Opinion LetterKansas Retailers' Sales TaxO-2000-033Coin-operated air compressors at convenience stores.
Opinion LetterKansas Retailers' Sales TaxO-2000-034Coin-operated air compressors at convenience stores.
Opinion LetterKansas Retailers' Sales TaxO-2000-036Fund raising activities by State employees for worthy causes.
Opinion LetterKansas Retailers' Sales TaxO-2000-038Monthly fees for subscribing to a satellite radio service.
Opinion LetterKansas Retailers' Sales TaxO-2000-039Sales of large, carved, gaily colored wooden horses for a community purpose.
Opinion LetterKansas Retailers' Sales TaxO-2000-040Core drilling, wall sawing, and hydro-sawing of concrete.
Opinion LetterKansas Retailers' Sales TaxO-2000-043Distribution of skin care products through multi-level distribution agents who sell at wholesale to cosmetic surgeons and dermatologists.
Opinion LetterKansas Retailers' Sales TaxO-2000-044Telephone billings; state and local sales taxes.
Opinion LetterKansas Retailers' Sales TaxO-2001-002Explanation of "notices" issued by the department.
Opinion LetterKansas Retailers' Sales TaxO-2001-007Equipment rental company servicing the construction industry.
Opinion LetterKansas Retailers' Sales TaxO-2001-008Cub scout troop sponsored by a church.
Opinion LetterKansas Retailers' Sales TaxO-2001-010Country clubs.
Opinion LetterKansas Retailers' Sales TaxO-2001-011Country club membership dues.
Opinion LetterKansas Retailers' Sales TaxO-2001-014Watch repair services and sales of repair parts.
Opinion LetterKansas Retailers' Sales TaxO-2001-015Repair parts and services for manufacturing machinery and equipment.
Opinion LetterKansas Retailers' Sales TaxO-2001-016Carpet shipped to a Kansas retailer.
Opinion LetterKansas Retailers' Sales TaxO-2001-017Transfer 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 LetterKansas Retailers' Sales TaxO-2001-024Integrated Plant Exemption related.
Opinion LetterKansas Retailers' Sales TaxO-2002-001Direct pay permits.
Opinion LetterKansas Retailers' Sales TaxO-2002-002Car wash purchases of water and utilities.
Opinion LetterKansas Retailers' Sales TaxO-2002-004Tarp bought to cover the top of an agricultural gravity box.
Opinion LetterKansas Retailers' Sales TaxO-2002-006Admission tickets to promote live entertainment.
Opinion LetterKansas Retailers' Sales TaxO-2002-009Parts and services for garage doors at salt manufacturing facilities.
Opinion LetterKansas Retailers' Sales TaxO-2002-013Sales of bottled water to restaurant patrons.
Opinion LetterKansas Retailers' Sales TaxO-2003-002Various audio production services.
Opinion LetterKansas Retailers' Sales TaxO-2003-003Roof repair services performed on a commercial building.
Opinion LetterKansas Retailers' Sales TaxO-2003-004Admission charges to church camps.
Opinion LetterKansas Retailers' Sales TaxO-2003-005Sales tax revenues available for payment of special obligation revenue bonds.
Opinion LetterKansas Retailers' Sales TaxO-2003-006Manufacture and sale of mid-size business aircraft.
Opinion LetterKansas Retailers' Sales TaxO-2003-008Recreation facilities located in multiple cities.
Opinion LetterKansas Retailers' Sales TaxO-2003-009Short and extended-stay living accommodations.
Opinion LetterKansas Retailers' Sales TaxO-2004-002Sanitizing process performed with steam at slaughterhouses, meat packing plants, and other food processors.
Opinion LetterKansas Retailers' Sales TaxO-2004-003Taxation of utility services in Kansas.
Opinion LetterKansas Retailers' Sales TaxO-2004-004Sales of an "external defibrillator" sold pursuant to a written order issued by a physician.
Opinion LetterKansas Retailers' Sales TaxO-2004-005Sales tax relating to community action agencies.
Opinion LetterKansas Retailers' Sales TaxO-2004-006Refund claims.
Opinion LetterKansas Retailers' Sales TaxO-2004-007Rental and sales of various products; provision of a variety of services.
Opinion LetterKansas Retailers' Sales TaxO-2005-001Copy and duplicating services.
Opinion LetterKansas Retailers' Sales TaxO-2005-002Infrared thermographic scanning services.
Opinion LetterKansas Retailers' Sales TaxO-2005-003Transfer of assets that are in Kansas from one corporation or LLC to another corporation or LLC.
Opinion LetterKansas Retailers' Sales TaxO-2005-004Web sites to conduct retail business on line; sales taxes on retail sales that originate in Kansas and are shipped to a Kansas resident.
Opinion LetterKansas Retailers' Sales TaxO-2005-005Criminal background checks for businesses.
Opinion LetterKansas Retailers' Sales TaxO-2006-001Retail business on a Kansas military base under a long-term AAFES (Army Air Force Exchange Service) concession contract.
Opinion LetterKansas Retailers' Sales TaxO-2006-002Sales taxability of GAP (Guaranteed Auto Protection) charges.
Opinion LetterKansas Retailers' Sales TaxO-2006-004Mine reclamation work including the pumping of concrete and fly ash.
Opinion LetterKansas Retailers' Sales TaxO-2006-005Sales tax on property tax for equipment charged to a lessee by a lessor.
Opinion LetterKansas Retailers' Sales TaxO-2007-003Services associated with the wholesale of gasoline, diesel fuel and oil.
Opinion LetterKansas Retailers' Sales TaxO-2007-004Credit for sales taxes paid on a purchase in another state when item is later used in Kansas.
Opinion LetterKansas Retailers' Sales TaxO-2008-001Sales of fiberglass-reinforced plastic (FRP) panels.
Opinion LetterKansas Retailers' Sales TaxO-2008-002Sales of lawnmowers to farmers.
Opinion LetterKansas Retailers' Sales TaxO-2008-003Sales tax on oil patch services.
Opinion LetterKansas Retailers' Sales TaxO-2008-006Analog-to-Digital Converter Box Coupon Program
Opinion LetterKansas Retailers' Sales TaxO-2008-007Sightseeing or entertainment tours.
Opinion LetterKansas Retailers' Sales TaxO-2009-001Vehicle leases.
Opinion LetterKansas Retailers' Sales TaxO-2009-002Association sponsoring educational seminars for members and non-members.
Opinion LetterKansas Retailers' Sales TaxO-2009-003"Transfer fee" in conjunction with the sale of rental car company vehicles.
Opinion LetterKansas Retailers' Sales TaxO-2009-004Advertising and design agency charges for industrial design and mechanical engineering design services.
Opinion LetterKansas Retailers' Sales TaxO-2009-007Is 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 LetterKansas Retailers' Sales TaxO-2009-008Is 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 LetterKansas Retailers' Sales TaxO-2009-009Items purchased pursuant to the Kansas Appliance Replacement Program (KARP).
Opinion LetterKansas Retailers' Sales TaxO-2009-013Ramps sold to the physically disabled.
Opinion LetterKansas Retailers' Sales TaxO-2009-014Vehicle repossession by a dealership that financed the sale.
Opinion LetterKansas Retailers' Sales TaxO-2010-001Rock picked up at a Kansas quarry and delivered to a jobsite in Oklahoma.
Opinion LetterKansas Retailers' Sales TaxO-2010-002Rental charges for temporary scaffolding at a refinery.
Opinion LetterKansas Retailers' Sales TaxO-2010-003Internet website operation.
Opinion LetterKansas Retailers' Sales TaxO-2010-004Bond requirements for out-of-state contractors.
Opinion LetterKansas Retailers' Sales TaxO-2010-005Kansas sales tax as applied to application service providers (ASP's).
Opinion LetterKansas Retailers' Sales TaxO-2010-006Sales tax in Kansas as applied to sales of medical items.
Opinion LetterKansas Retailers' Sales TaxO-2010-007Installation or application services performed to repair damages to motor vehicles.
Opinion LetterKansas Retailers' Sales TaxO-2010-011Testing services performed by third-party testing laboratories.
Opinion LetterKansas Retailers' Sales TaxO-2011-001Customer layaway contracts and time payments.
Opinion LetterKansas Retailers' Sales TaxO-2011-003Comments on proposed sales tax regulations.
Opinion LetterKansas Retailers' Sales TaxO-2011-004Farmers and ranchers selling whole animals to consumers.
Opinion LetterKansas Retailers' Sales TaxO-2011-005Contractor-retailer related sales tax issues.
Opinion LetterKansas Retailers' Sales TaxO-2011-006Aviation fuel for aircraft used in carrier operations.
Opinion LetterKansas Retailers' Sales TaxO-2011-007Furnishing of equipment with an operator.
Opinion LetterKansas Retailers' Sales TaxO-2011-009Purchase of training videos.
Opinion LetterKansas Retailers' Sales TaxO-2011-010Wind farm's sales tax liabilities as a consumer.
Opinion LetterKansas Retailers' Sales TaxO-2011-011Pet food pallets and shrink wrap.
Opinion LetterKansas Retailers' Sales TaxO-2011-012Sales tax as it applies to a direct-mail advertising company.
Opinion LetterKansas Retailers' Sales TaxO-2011-013Sales of aviation gasoline and jet fuel by a private Fixed-Base Operator on a US government installation
Opinion LetterKansas Retailers' Sales TaxO-2011-014Assembly of a manufactured product.
Opinion LetterKansas Retailers' Sales TaxO-2012-001Sales tax applicability to charges for "hosted software product" billed to Kansas physicians.
Opinion LetterKansas Retailers' Sales TaxO-2012-003Out-of-state sign company; installation of signs in Kansas by an in-state company.
Opinion LetterKansas Retailers' Sales TaxO-2012-004Sales promotions.
Opinion LetterKansas Retailers' Sales TaxO-2013-002Processing charges subject to sales tax.
Opinion LetterKansas Retailers' Sales TaxO-2013-003Sep-up and pick-up charges for rentals of water pumps subject to sales tax.
Opinion LetterKansas Retailers' Sales TaxO-2013-004Late fees charged to utility customers.
Opinion LetterKansas Retailers' Sales TaxO-2014-001Sales taxation of businesses that fabricate articles for third parties.
Opinion LetterKansas Retailers' Sales TaxO-2015-001Internet Tax Freedom Act (ITFA)
Opinion LetterKansas Retailers' Sales TaxO-2015-002Direct Mail
Opinion LetterKansas Retailers' Sales TaxO-2015-003Agricultural Credit Association - Farm Credit System
Opinion LetterKansas Retailers' Sales TaxO-2016-001Solar Power Purchase Agreements
Opinion LetterKansas Retailers' Sales Tax
Motor Vehicle Fuel Tax
O-2009-010Wholesale diesel and gasoline fuel supplies.
Opinion LetterKansas Retailers' Sales Tax
Vehicles Rental Excise Tax
O-2002-016Sales tax and vehicle rental excise tax application to a truck rental company's billings.
Opinion LetterKansas Retailers' Sales Tax
Withholding and Declaration of Estimated
O-2011-002Oil well services.
Opinion LetterMotor Vehicle Fuel TaxO-2013-001Diesel fuel consumed in "filter regeneration" operations.
Opinion LetterWithholding and Declaration of EstimatedO-2009-006Employee wages for a 501(c)(3) organization.
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