__ Document Type __ ___________ Tax Type _____________  __ Identifying Information ___  _____________ Topic ___________________  2014 Enrolled Bills 2015 Enrolled Bills 2016 Enrolled Bills Attorney General's Opinions Board of Tax Appeals Orders Compacts and Agreements Directives Final Written Determinations Information Guides Kansas Administrative Regulations Kansas Constitutional Articles Kansas Statutes Annotated Memorandums Notices Opinion Letters Private Letter Rulings Property Valuation Division, Directives Questions and Answers QA Clean Drinking Water Fee Kansas Retailers' Sales Tax Clean Drinking Water Fee Sales Tax and the Clean Drinking Water Fee QA Corporate Income Tax Questions and Answers relating to Business and Job Development credits as they apply to partnerships and subchapter S corporations. Questions and Answers relating to Business and Job Development credits as they apply to partnerships and subchapter S corporations. QA Corporate Income Tax Subchapter S Corporations / Filing Methods Subchapter S Corporations / Filing Methods QA Corporate Income Tax Individual Income Tax Break in certification-Carryforward Break in certification-Carryforward QA Corporate Income Tax Individual Income Tax Capital Improvement Capital Improvement QA Corporate Income Tax Individual Income Tax Filing of amended tax returns, for a year closed by statute of limitations, to establish a business and job development credit. Filing of amended tax returns, for a year closed by statute of limitations, to establish a business and job development credit. QA Corporate Income Tax Individual Income Tax IRB Lease Payments IRB Lease Payments QA Corporate Income Tax Individual Income Tax K.S.A. 1995 sup 79-32,201 (1995 HB 2161) Alternative Fuel Tax Credit QA Corporate Income Tax Individual Income Tax Net Operating Farm Losses Questions and answers concerning the carryback of net operating farm losses. QA Corporate Income Tax Individual Income Tax New income tax credit. New income tax credit available to business machinery and equipment owners. QA Corporate Income Tax Individual Income Tax Questions and Answers Regarding HB2117 of the 2012 Legislative Session Questions and Answers Regarding HB2117 of the 2012 Legislative Session QA Corporate Income Tax Individual Income Tax Privilege Business and Job Development Credit Questions and Answers General queestions and answers concerning Business and Job Development Credits. QA Corporate Income Tax Individual Income Tax Privilege Community Service Contribution Credit Question and Answer relating to Community Service Contribution Credits QA Corporate Income Tax Individual Income Tax Privilege Community Service Contribution Credit Nonprofit contributions to approved community service organizations. QA Corporate Income Tax Individual Income Tax Privilege HPIP Qualified Business Facility Investment Calculation of HPIP Qualified Business Facility Investment Tax Credits effective for all taxable years commencing prior to January 1, 2006. QA Corporate Income Tax Individual Income Tax Privilege HPIP Qualified Business Facility Investment (2) Calculation of HPIP Qualified Business Facility Investment Tax Credits effective for all taxable years commencing after December 31, 2005. QA Franchise Tax Questions and Answers - Kansas Franchise Tax Questions and Answers Concerning the Kansas Franchise Tax. QA Individual Income Tax Kansas Source Income Unemployment Compensation Benefits Paid to the Spouse of Active Duty Military Personnel QA Individual Income Tax Kansas Source Income Alimony Payments Received by Non-Resident Military Personnel Stationed in Kansas QA Individual Income Tax Memorandum Mortgage Interest Credit QA Individual Income Tax Questions and Answers Regarding Rural Opportunity Zones (ROZ) Questions and Answers Regarding Rural Opportunity Zones (ROZ) QA Individual Income Tax Questions and Answers Relating to Qualifications for the Rural Opportunity Zone (ROZ) Credit for Calendar Year 2012 Questions and Answers Relating to Qualifications for the Rural Opportunity Zone (ROZ) Credit for Calendar Year 2012 QA Kansas Retailers' Sales Tax Airline Tickets Sales Tax on Sale of Airline Tickets QA Kansas Retailers' Sales Tax All Terrain Vehicles Sales Tax on Sale of ATV’s QA Kansas Retailers' Sales Tax Asbestos Removal Sales Tax on Asbestos Removal QA Kansas Retailers' Sales Tax Barbershops and beauty salons Sales Tax for Barber Shops and Beauty Salons QA Kansas Retailers' Sales Tax Beauty Shops/Barber Shop Sales/Services provided by Beauty/Barber Shops QA Kansas Retailers' Sales Tax Beeper Services Sales Tax on Beeper Services QA Kansas Retailers' Sales Tax Blood Bank Blood Bank QA Kansas Retailers' Sales Tax Cable Television Sales Tax on Cable Television QA Kansas Retailers' Sales Tax Car Washing and Waxing Items Consumed in Car Washing and Waxing QA Kansas Retailers' Sales Tax Caterers Catering Service QA Kansas Retailers' Sales Tax Christmas Decorating Services Christmas Decorating Services QA Kansas Retailers' Sales Tax Christmas Tree Farms Machinery and Equipment Purchases QA Kansas Retailers' Sales Tax Coin Operated Devices Sales Tax on Coin Operated Devices QA Kansas Retailers' Sales Tax Coins Taxability of Coins, Bullion and Stamps QA Kansas Retailers' Sales Tax Containers Containers QA Kansas Retailers' Sales Tax Country Clubs Q & A on Country Club Dues and Purchases QA Kansas Retailers' Sales Tax Drill Bits and Explosives Drill Bits and Explosives QA Kansas Retailers' Sales Tax Drilling contractors, well service providers, and oil and gas producers. Sales taxation of drilling contractors, well service providers, and oil and gas producers. QA Kansas Retailers' Sales Tax Drop Shipments Drop Shipments QA Kansas Retailers' Sales Tax Dry Cleaning Dry Cleaning QA Kansas Retailers' Sales Tax Duplicating Duplicating QA Kansas Retailers' Sales Tax Educational Institution Educational Institution QA Kansas Retailers' Sales Tax Fact Sheet for Dentists Sales Tax for Dentists, Orthodontists, Endodontist, Periodontists QA Kansas Retailers' Sales Tax Farm Equipment Farm Equipment QA Kansas Retailers' Sales Tax Farm Machinery and Equipment Farm Machinery and Equipment QA Kansas Retailers' Sales Tax Federal areas - application of Kansas tax. Taxation of sales made in federal areas. QA Kansas Retailers' Sales Tax Federal Excise Tax Federal Excise Tax QA Kansas Retailers' Sales Tax Federal Government Purchases Direct Purchase QA Kansas Retailers' Sales Tax Fingernails (Artificial Professional Service QA Kansas Retailers' Sales Tax Fireworks Sales Tax for Fireworks QA Kansas Retailers' Sales Tax Franchise Tax/Fee Franchise Fee QA Kansas Retailers' Sales Tax Fuel Surcharges Are Fuel Surcharges Charges Taxable QA Kansas Retailers' Sales Tax Gratuities, Service Charges and Minimum Charges Gratuities, Service Charges and Minimum Charges QA Kansas Retailers' Sales Tax Groundwater Management District Purchases QA Kansas Retailers' Sales Tax Haircuts Service by Barber and Beauty Shops QA Kansas Retailers' Sales Tax Hospitals (Nonprofit Purchases QA Kansas Retailers' Sales Tax Hotel/Motel Purchases Consumed by Guests QA Kansas Retailers' Sales Tax Hotel/Motel purchases Which Are Not for Resale Taxable Items QA Kansas Retailers' Sales Tax How are telephone answering services taxed in Kansas? How are telephone answering services taxed in Kansas? QA Kansas Retailers' Sales Tax HVAC Equipment Used in Manufacturing Plants HVAC Equipment Used in Manufacturing Plants QA Kansas Retailers' Sales Tax Ingredient or Component Part Ingredient or Component Part QA Kansas Retailers' Sales Tax Insulin Purchase QA Kansas Retailers' Sales Tax Interstate Commerce Sales into Interstate Commerce QA Kansas Retailers' Sales Tax Lessons or Instruction Lessons or Instruction QA Kansas Retailers' Sales Tax Lottery Tickets Sale of Lottery Tickets QA Kansas Retailers' Sales Tax Maintenance Contract Maintenance Contract QA Kansas Retailers' Sales Tax Materials Contractor Purchases QA Kansas Retailers' Sales Tax Meals and Drinks Sales of Meals and Drinks QA Kansas Retailers' Sales Tax Meals and Drinks - Employees Sales of Meals and Drinks to Employees QA Kansas Retailers' Sales Tax Mobility enhancing equipment installed on a motor vehicle Mobility enhancing equipment installed on a motor vehicle QA Kansas Retailers' Sales Tax Monitoring of Alarm Systems Alarm Systems QA Kansas Retailers' Sales Tax Motor Vehicle Fuel (Gasoline Sale of Gasoline QA Kansas Retailers' Sales Tax Multi-Level Distributors Multi-Level Distributors QA Kansas Retailers' Sales Tax Natural Gas-Agricultural Use Sale of Natural Gas, Heat, Electricity or Water for Agricultural Use QA Kansas Retailers' Sales Tax Natural Gas-Residential Use Sale of Natural Gas, Electricity, Heat, and Water for Residential Use QA Kansas Retailers' Sales Tax Non-profit, nonsectarian day care providers. Non-profit, nonsectarian day care providers. QA Kansas Retailers' Sales Tax Packaging Packaging Material QA Kansas Retailers' Sales Tax Parent Teachers Associations (PTA), Parent Teacher Organization (PTO), and Booster Clubs Questions and Answers relating to PTA's, PTO's and Booster Clubs. QA Kansas Retailers' Sales Tax Pet boarding and pet grooming Sales Tax for Pet Boarding and Pet Grooming QA Kansas Retailers' Sales Tax Photographers and photofinishers. Photographers and photofinishers. QA Kansas Retailers' Sales Tax Picture messaging and push-to talk services. Picture messaging and push-to talk services. QA Kansas Retailers' Sales Tax Portable toilets - port-a-potties Portable toilets, portable offices, and PEC's QA Kansas Retailers' Sales Tax Postage and sales of postage stamps to stamp collectors Postage/Freight and stamp sales QA Kansas Retailers' Sales Tax Prescription Requirement in Sales Tax Exemption for Prosthetic Devices and Mobility Enhancing Equipment Prescription is required for purchase of prosthetic device or mobility enhancing equipment to be exempt, but prescription need not be written. QA Kansas Retailers' Sales Tax Propane, Lp-Gas, Coal and Wood Propane, Lp-Gas, Coal and Wood QA Kansas Retailers' Sales Tax Property Tax on Leases/Rentals Amount Subject to Sales Tax QA Kansas Retailers' Sales Tax Purchases by Political Subdivisions Project Exemption Certificates QA Kansas Retailers' Sales Tax Purchases by State of Kansas Purchases by State of Kansas and Political Subdivisions QA Kansas Retailers' Sales Tax Questions and answers on rebates and incentives issued directly to retailers. Questions and answers on rebates and incentives issued directly to retailers. QA Kansas Retailers' Sales Tax Religious Organizations Religious Organizations QA Kansas Retailers' Sales Tax Repossessed Property Repossessed Property QA Kansas Retailers' Sales Tax Retail Promotional Deals Sales tax treatment of retail promotional deals. QA Kansas Retailers' Sales Tax Retail sales of computer software How have retail sales of computer software been taxed in Kansas over the years? QA Kansas Retailers' Sales Tax Room & board contracts Room & board contracts QA Kansas Retailers' Sales Tax Selling Price Selling Price QA Kansas Retailers' Sales Tax Service Contract Warranties and Maintenance Contracts QA Kansas Retailers' Sales Tax Shipping charges Treatment of shipping charges when a shipment includes both taxable and nontaxable goods. QA Kansas Retailers' Sales Tax Swimming Pools Swimming Lessons/Admissions QA Kansas Retailers' Sales Tax Tanning Services Tanning Services QA Kansas Retailers' Sales Tax Tax base for taxable construction services. Tax base for taxable construction services. QA Kansas Retailers' Sales Tax Textbook Rentals Textbook Rentals QA Kansas Retailers' Sales Tax Trade Fixtures and Equipment Sales of Trade Fixtures and Equipment QA Kansas Retailers' Sales Tax Uniforms Leasing of Uniforms QA Kansas Retailers' Sales Tax Vehicle Rental Excise Tax Gross Receipts QA Kansas Retailers' Sales Tax Water Protection Fee Gross Receipts QA Kansas Retailers' Sales Tax Water Wells Services Performed to Water Wells QA Kansas Retailers' Sales Tax Wholesalers and Distributors Sales Not Subject to Tax QA Mineral Severance Tax Frequently Asked Question for Mineral Severance Tax Frequently Asked Question for Mineral Severance Tax QA Motor Vehicle Fuel Tax General Information Motor Vehicle Fuel Tax - General Information QA Motor Vehicle Fuel Tax International Fuel Tax Agreement (IFTA) Motor Vehicle Fuel Tax - IFTA QA Motor Vehicle Fuel Tax Liquefied Petroleum Motor Vehicle Fuel Tax - Liquefied Petroleum QA Motor Vehicle Fuel Tax Liquid Fuel Carrier License Motor Vehicle Fuel Tax - Liquid Fuel Carrier License QA Motor Vehicle Fuel Tax Motor Fuel Refund Motor Vehicle Fuel Tax - Motor Fuel Refund QA Motor Vehicle Fuel Tax Motor Fuel Retailer Motor Vehicle Fuel Tax - Motor Fuel Retailer QA Motor Vehicle Fuel Tax Motor Fuel Tax Motor Vehicle Fuel Tax QA Privilege Dates Dates QA Property Tax Property Tax interest rates for Calendar Year 2000 Interest rates to be paid by counties during calendar year 2000 and associated questions and answers. QA Tire Tax Kansas Retailers' Sales Tax Tire Excise Tax Tire Excise Tax QA Vehicles New Restricted Driver License Law Questions and Answers relating to requirements of the new restricted driver license law. Revenue Rulings Session Laws