__ Document Type __ ___________ Tax Type _____________  __ Identifying Information ___  _____________ Topic ___________________  2014 Enrolled Bills 2015 Enrolled Bills 2016 Enrolled Bills Attorney General's Opinions Board of Tax Appeals Orders Compacts and Agreements Directives Division of Taxation, Director's Orders Final Written Determinations Information Guides Kansas Administrative Regulations Kansas Constitutional Articles Kansas Statutes Annotated Memorandums Notices Opinion Letters Private Letter Rulings Property Valuation Division, Directives Questions and Answers Revenue Rulings Rev. Ruling Alcoholic Beverage Control Rev. Rul.19-2010-03 Gallonage Tax Remittance Not Required When Amount Owed is Less Than $5. Rev. Ruling Cigarette and Tobacco Products Rev. Rul.19-2011-02 Requirements for Maintaining Cigarette and Other Tobacco Product Invoices Rev. Ruling Cigarette and Tobacco Products Rev. Rul.19-2011-03 Requirements for Displaying Cigarette and Tobacco Products Licenses Rev. Ruling Corporate Income Tax Rev. Rul.12-1998-04 High Performance Incentive Program (HPIP) Investment Tax Credtis Rev. Ruling Corporate Income Tax Rev. Rul.12-91-1 Attribution of Sales to the Sales Factor of the Apportionment Percentage Rev. Ruling Corporate Income Tax Rev. Rul.Revenue Ruling 12-82-1 Establishment of facility in a location prior to enterprise zone designation Rev. Ruling Corporate Income Tax Individual Income Tax Rev. Rul.12-1998-03 Business and job development credits. Rev. Ruling Corporate Income Tax Individual Income Tax Rev. Rul.19-2005-1 Determination of federal adjusted gross income for audit purposes. Rev. Ruling Corporate Income Tax Individual Income Tax Rev. Rul.19-2010-01 Application of 2010 House Bill 2554 to Business and Job Development Tax Credits Rev. Ruling Individual Income Tax Rev. Rul.12-1998-2 Application of Kansas income tax to Kansas Public Employees Retirement System(KPERS), lump sum payments. Rev. Ruling Individual Income Tax Rev. Rul.12-78-2 Filing Due Date Rev. Ruling Individual Income Tax Rev. Rul.12-88-1 Kansas Income Tax Exemption; Retirement Annuities; Faculty and Others Employed by the Kansas State Board of Regents or by Educational Institutions Under Its Management. Rev. Ruling Individual Income Tax Rev. Rul.19-2012-02 Application of 2012 HB2117 to Certain Income Received by Individuals Rev. Ruling Individual Income Tax Privilege Rev. Rul.12-1998-1 Application of Kansas Income and Privilege Tax to Shareholder Distributions by Subchapter-S Financial Institutions Rev. Ruling Kansas Compensating Tax Rev. Rul.19-81-1 Radio and Television Licensing Agreements Rev. Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax Rev. Rul.19-2004-1 Application of Kansas retailers' sales and compensating (use) tax to sales and delivery of modular homes in Kansas. Rev. Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax Rev. Rul.19-2009-003 Application of Senate Substitute for House Bill 2365 - Statute of Limitations for Sales and Use Tax Refunds Involving HPIP Certification Rev. Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax Rev. Rul.19-2009-02 Application of Senate Substitute for House Bill 2365 Statute of Limitations for Sales and Use Tax Refunds During Field Audits Rev. Ruling Kansas Compensating Tax Kansas Retailers' Sales Tax Rev. Rul.19-2010-02 Policy when sales or use tax remittance due date falls on Saturday, Sunday, or State Legal Holiday Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-1996-1 Industrial Revenue Bonds Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-1997-1 Application of Sales Tax to a Debtor's Redemption of a Repossessed Motor Vehicle Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-1997-2 Taxation of Farrier Services Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-1997-3 Sales tax on farm trailers. Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-1998-1 Application of Kansas Retailers' sales and consumers' compensating tax on purchases of motor vehicles to be converted to implements of husbandry. Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-1998-2 Construction and application of the sales tax exemption for non-profit organizations that provide nonsectarian comprehensive multidiscipline youth development programs and activities. Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-1999-1 Application of Sales Tax to Sales of Baling Twine Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-2002-2 Sales taxation of drilling contractors, well service providers and oil and gas producers. Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-2003-1 Sales taxation of utility services sold to non-profit nursing homes and certain other non-profit housing facilities. Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-2006-1 Sales taxation of wireless communication towers, broadcast towers and antenna and relay sites ("towers"), and related equipment. Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-2009-01 Tax Treatment of Computer Software Maintenance Agreements in Kansas. Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-2010-05 Reporting Sales Tax on Contractor Labor Services Paid for with Progress Payments Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-2011-01 Sales Tax Treatment of Charges for Participation in Guided and non-guided Hunting and Certain Sales of Game Birds Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-2013-01 Sales Tax Treatment of Home Service Contracts Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-78-11 Interstate Carrier Vehicle Leases Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-78-3 Ingredient or Component Part Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-78-5 Time for filing returns Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-78-7 Property damaged in transit Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-78-8 Food Sales Tax Refund Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-86-1 Membership Fees and Dues Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-86-3 Dues - Special Assessments Rev. Ruling Kansas Retailers' Sales Tax Rev. Rul.19-87-3 Assessments Made By Associations Rev. Ruling Kansas Retailers' Sales Tax Kansas Compensating Tax Rev. Rul.19-2002-1 Policy Regarding the sales and use tax liability of Indians and of retailers who conduct business with Indians Rev. Ruling Kansas Retailers' Sales Tax Transient Guest Tax Rev. Rul.19-2010-04 Tax Base for Kansas Transient Guest Taxes and the Sales Tax Imposed at K.S.A. 2009 Supp. 79-3603(g) Rev. Ruling Mineral Severance Tax Rev. Rul.92-1998-01 Gross Value Rev. Ruling Mineral Severance Tax Rev. Rul.Ruling 26-83-1 Taxation of Production Increases of Governmental Units Rev. Ruling Motor Vehicle Fuel Tax Rev. Rul.19-2004-2 Entitlement to refunds for an interstate motor fuel user's idle time. Rev. Ruling Motor Vehicle Fuel Tax Rev. Rul.19-2007-1 Taxation of Sales of Motor Fuel to the Kansas National Guard Rev. Ruling Motor Vehicle Fuel Tax Rev. Rul.Revenue Ruling 03-75-1 Gallons subject to tax reporting Session Laws