 | __ Document Type __ | ___________ Tax Type _____________ | __ Identifying Information ___ | _____________ Topic ___________________ | |
 | 2014 Enrolled Bills |
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 | 2016 Enrolled Bills |
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  | Attorney General's Opinions |
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 | Board of Tax Appeals Orders |
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 | Directives |
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  | Division of Taxation, Director's Orders |
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 | Final Written Determinations |
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 | Kansas Administrative Regulations |
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  | Kansas Constitutional Articles |
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 | Kansas Statutes Annotated |
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 | Notices |
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 | Private Letter Rulings |
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  | Property Valuation Division, Directives |
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 | Questions and Answers |
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 | 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 Bakeries Taxibilty Information Guide | Retail Bakeries Taxibilty Information Guide |  |
 | 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. |  |
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 | Session Laws |
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