All current Policy by Tax Type
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___________ Tax Type _____________ _ Document Type ___ Identifying Information ___ _____________ Topic ___________________ 
Show details for Alcoholic Beverage ControlAlcoholic Beverage Control
Show details for AllAll
Show details for BingoBingo
Show details for Cereal Malt Beverages and Malt ProductsCereal Malt Beverages and Malt Products
Show details for Cigarette and Tobacco ProductsCigarette and Tobacco Products
Show details for Clean Drinking Water FeeClean Drinking Water Fee
Show details for Corporate Income TaxCorporate Income Tax
Show details for Corporation FranchiseCorporation Franchise
Show details for Corporation Franchise TaxCorporation Franchise Tax
Show details for Dry Cleaning Environmental SurchargeDry Cleaning Environmental Surcharge
Show details for Dry Cleaning Solvent FeeDry Cleaning Solvent Fee
Show details for Estate TaxEstate Tax
Show details for Food Sales Tax RefundFood Sales Tax Refund
Show details for Franchise TaxFranchise Tax
Show details for Gallonage TaxGallonage Tax
Show details for Grain TaxGrain Tax
Show details for Homestead Property Tax RefundsHomestead Property Tax Refunds
Show details for Individual Income TaxIndividual Income Tax
Show details for Inheritance TaxInheritance Tax
Show details for Intangible TaxIntangible Tax
Show details for Intoxicating Liquors and BeveragesIntoxicating Liquors and Beverages
Hide details for Kansas Compensating TaxKansas Compensating Tax
Kansas Compensating TaxBOTA RulingBayer Construction, IncFuel Consumed
Corporate Income Tax
Kansas Retailers' Sales Tax
Kansas Compensating Tax
DirectiveKansas Tax Equity and Fairness Act of 1997H.B. 2105,Section 52
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Final Written DeterminationWFD-P-2001-3Machinery and equipment including repair and replacement parts and accessories.
Corporate Income Tax
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Info GuideKS-1500Kansas NAICS (North American Industry Classification System) Codes
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Info GuideEDU-26Sales Tax Guidelines for Contractors and Contractor-Retailers
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Info GuideEDU-27Sales Tax Guidelines for Fabricators
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Info GuideEDU-28Sales Tax Guidelines for Businesses that Sell and Service Appliances and Electronic Products
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Info GuideEDU-31ASales Tax Guidelines: How Kansas Motor Vehicle Dealers Should Charge Sales Tax on Vehicle Sales
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Info GuideEDU-32ASales Tax Guidelines: How Kansas Motor Vehicle Dealers and Leasing Companies Should Charge Sales Tax on Leases
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Info GuideKS-1220Kansas Sales and Use Tax Refund Form and Instructions
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Info GuideKS-1520Kansas Exemption Certificates
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Info GuideKS-1525Sales and Use Tax for Contractors and Repairmen
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Info GuideKS-1526Sales and Use Tax for Motor Vehicle Transactions
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Info GuideKS-1527Kansas Sales and Use Tax for Political Subdivisions
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Info GuideKS-1550Sales and Use Tax for the Agricultural Industry
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Info GuideST-21PECSales and Use Tax Refund Application for Use by PEC Entities
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Liquor Drink Tax
Transient Guest Tax
Info GuideKS-1540Kansas Business Taxes for Hotels, Motels & Restaurants
Kansas Retailers' Sales Tax
Kansas Compensating Tax
Info GuideKS-1560Tax Guide for Schools and Educational Institutions
Kansas Retailers' Sales Tax
Kansas Compensating Tax
Info GuidePub KS-1510Kansas Retailers' Sales and Compensating Use Tax Booklet
Kansas Retailers’ Sales Tax
Kansas Compensating Tax
Liquor Drink Tax
Liquor Enforcement Tax
Transient Guest Tax
Tire Tax
Vehicles Rental Excise Tax
Dry Cleaning Environmental Surcharge
Dry Cleaning Solvent Fee
Withholding and Declaration of Estimated
Info GuidePub. KS-1216Kansas Business Tax Application Booklet
Kansas Retailers' Sales Tax
Kansas Compensating Tax
Withholding and Declaration of Estimated
Info GuidePub. KS-1515Kansas tax calendar of due dates.
Kansas Compensating TaxKAR92-7-1revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked, Jan. 1,
1972.)

Kansas Compensating TaxKAR92-20-1Purposes.
Kansas Compensating TaxKAR92-20-2aTransactions on which tax applies.
Kansas Compensating TaxKAR92-20-2revoked May 1,
1987.)

Kansas Compensating TaxKAR92-20-3Sales tax rules and regulations also apply to compensating tax.
Kansas Compensating TaxKAR92-20-4Purchase price, consideration, trade-ins.
Kansas Compensating TaxKAR92-20-5Payment of tax.
Kansas Compensating TaxKAR92-20-6Filing of returns.
Kansas Compensating TaxKAR92-20-7Registration of out-of-state retailers; collection of tax by
retailers.
Kansas Compensating TaxKAR92-20-8Delivery.
Kansas Compensating TaxKAR92-20-9Application for certificates.
Kansas Compensating TaxKAR92-20-10revoked May 1, 1987.)

Kansas Compensating TaxKAR92-20-11Revoked August 23, 2002.
Kansas Compensating TaxKAR92-20-12Sales tax exemptions also apply to compensating tax.
Kansas Compensating TaxKAR92-20-13Property formerly used in another state.
Kansas Compensating TaxKAR92-20-14Purchases other than at retail; property used in processing.
Kansas Compensating TaxKAR92-20-15Property already subjected to sales or use tax.
Kansas Compensating TaxKAR92-20-16Railroads--interstate commerce.
Kansas Compensating TaxKAR92-20-17Airlines--interstate com-
merce.
Kansas Compensating TaxKAR92-20-18Motor carriers--interstate commerce.
Kansas Compensating TaxKAR92-20-19Pipelines--interstate commerce.
Kansas Compensating TaxKAR92-20-20Radio broadcasting and television stations--interstate commerce.
Kansas Compensating TaxKAR92-20-21Telephone and telegraph companies--interstate commerce.
Kansas Compensating TaxKSA79-3711Invalidity of part.
Kansas Compensating TaxKSA79-3705bAssumption of tax by retailer unlawful.
Kansas Compensating TaxKSA79-3707Administration of act; rules and regulations; agents and
employees; bond of person subject to tax; reciprocal agreements with other
states for collection of tax; deductions and compromise arrangements.
Kansas Compensating TaxKSA79-3705Rate where article already subjected to tax.
Kansas Compensating TaxKSA79-3704Exemptions.
Kansas Compensating TaxKSA79-3705aTax paid by consumer or user; duty of retailer; returns.
Kansas Compensating TaxKSA79-3703aEvidence that property was sold for use in state.
Kansas Compensating TaxKSA79-3708Penalties for violations.
Kansas Compensating TaxKSA79-3705dCollection by retailer not doing business within state;
permit; cancellation.
Kansas Compensating TaxKSA79-3713Bond may be required.
Kansas Compensating TaxKSA79-3705cCollection of tax and other duties of retailers.
Kansas Compensating TaxKSA79-3701Title of act.
Kansas Compensating TaxKSA79-3705eTax collected as debt owed by retailer.
Kansas Compensating TaxKSA79-3706Time for returns and payment of tax; interest and
penalties; waiver or reduction; extension of time; signing and certification of
returns.
Kansas Compensating TaxKSA79-3709Collection procedure when tax not paid.
Kansas Compensating TaxKSA79-3712Registration and filing information, when.
Kansas Compensating TaxKSA79-3702Definitions.
Kansas Compensating TaxKSA79-3703Compensating use tax imposed; rate.
Kansas Compensating TaxKSA79-3710Disposition of moneys; compensating tax refund fund; credit to
state highway fund; credit to city bond finance fund; intermodal facility
district, definition, disposition, requirements and procedures for certain
compensating tax revenue on utility sales.
Alcoholic Beverage Control
Bingo
Cereal Malt Beverages and Malt Products
Cigarette and Tobacco Products
Corporate Income Tax
Dry Cleaning Environmental Surcharge
Dry Cleaning Solvent Fee
Gallonage Tax
Grain Tax
Intoxicating Liquors and Beverages
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Liquefied Petroleum Fuel Tax
Liquor Drink Tax
Liquor Enforcement Tax
Lottery
Mineral Severance Tax
Motor Vehicle Fuel Tax
Privilege
Sand and Gravel
Special Fuel Tax
Tire Tax
Transient Guest Tax
Vehicles Rental Excise Tax
Withholding and Declaration of Estimated
MemorandumPolicy Council Administrative DeterminationRegistration by FAX
Corporate Income Tax
Bingo
Cereal Malt Beverages and Malt Products
Cigarette and Tobacco Products
Dry Cleaning Environmental Surcharge
Dry Cleaning Solvent Fee
Individual Income Tax
Inheritance Tax
Intoxicating Liquors and Beverages
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Liquor Drink Tax
Liquor Enforcement Tax
Mineral Severance Tax
Motor Vehicle Fuel Tax
Privilege
Special Fuel Tax
Tire Tax
Transient Guest Tax
Vehicles Rental Excise Tax
Withholding and Declaration of Estimated
MemorandumPolicy Council Determination MemorandumApplication of Payments to Past Due Accounts
Corporate Income Tax
Food Sales Tax Refund
Franchise Tax
Homestead Property Tax Refunds
Individual Income Tax
Intangible Tax
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Property Tax
Withholding and Declaration of Estimated
Memorandum--2011 Legislative Enactments and Changes
Corporate Income Tax
Franchise Tax
Homestead Property Tax Refunds
Individual Income Tax
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Privilege
Memorandum--2007 Legislative Enactments and Changes
Corporate Income Tax
Homestead Property Tax Refunds
Individual Income Tax
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Mineral Severance Tax
Privilege
Withholding and Declaration of Estimated
Memorandum--2014 Legislative Changes and Enactments
Individual Income Tax
All
Corporate Income Tax
Withholding and Declaration of Estimated
Food Sales Tax Refund
Homestead Property Tax Refunds
Estate Tax
Kansas Retailers' Sales Tax
Franchise Tax
Kansas Compensating Tax
Memorandum--2009 Legislative Enactments & Changes
Individual Income Tax
Homestead Property Tax Refunds
Corporate Income Tax
Kansas Retailers' Sales Tax
Withholding and Declaration of Estimated
Food Sales Tax Refund
Franchise Tax
Kansas Compensating Tax
Intangible Tax
Memorandum--2010 Legislative Enactments and changes
Kansas Compensating TaxNotice02-05Local compensating use tax on sales and long-term leases of vehicles within Kansas.
Kansas Compensating TaxNotice03-02Kansas Local Consumers' Compensationg Use Tax
Kansas Compensating TaxNotice03-03Kansas Retailers' Compensating Tax
Kansas Compensating TaxNotice04-02Local Use Tax Exemption Available for Certain Contracts
Kansas Compensating TaxNotice94-05Use Tax on Leased Vehicles
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice00-09Managed Audit Agreements per Senate Bill 226 from the 2000 Legislative Session
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice03-04New "destination-based" sourcing rules for retailers' sales and compensating use tax
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice03-05Local sales or compensating use tax on vehicle leases/rentals
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice03-10Application of the New Sourcing Rules to Certain Businesses
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice04-05Sale of Hearing Aids.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice04-06Sales of Aircraft Repair Parts and Services.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice04-07New sales tax exemptions effective January 1, 2005.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice04-13Revised notice - sales to nonresidents of Kansas.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice06-03Sales and Compensating Use Tax Exemption on Manufacturer Cash Rebates for the Purchase or Lease of a Motor Vehicle.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice07-03Sales and Use Taxation of Third-Party Drop Shipment
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice07-06Charges for delivery of "direct mail".
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice09-05Manufacturer's Rebate on the Purchase or Lease of New Motor Vehicles
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice09-08Kansas Discount Rates for Colorado Retailers
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice09-10Cash for Clunkers a/k/a Car Allowance Rebate System (CARS)
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice10-02One Percent State Sales Tax Rate Increase Enacted by Senate Substitute for House Bill 2360
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice10-05Kansas Retailers' Sales or Compensating Use Tax Simplified Electronic Return Policies
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice10-06Kansas Discout Rates for Oklahoma Retailers
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice13-05Changes to requirements for certain remote retailers to register and collect and remit Kansas retailers’ sales or use tax
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Notice14-17Kansas Vendor Discount Rates Reduced for Missouri and Nebraska Retailers
Kansas Compensating Tax
Kansas Retailers' Sales Tax
NoticeState and Local Sales/Use Tax Rate Changes
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Transient Guest Tax
Notice04-09Diplomatic Tax Exemption
Kansas Retailers' Sales Tax
Kansas Compensating Tax
Notice03-01Application of local sales tax; changes.
Kansas Retailers' Sales Tax
Kansas Compensating Tax
Notice04-11Streamlined Sales Tax Compliance
Kansas Compensating TaxOpinion LetterO-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.
Kansas Compensating TaxOpinion LetterO-2000-022Shipping charges for items purchased by a Kansas customer from an out-of-state vendor.
Kansas Compensating TaxOpinion LetterO-2003-007Kansas local compensating use tax on equipment leased to franchisees.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Opinion LetterO-1999-10Distributor of graphic arts supplies and equipment and a supplier of service (installation and repairs) to the graphic arts industry.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Opinion LetterO-2000-027Health food products and herbal supplements.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Opinion LetterO-2007-002Tarps purchased by a farmer or rancher used to cover harvested hay.
Kansas Compensating TaxPrivate Letter RulingP-1998-37Materials delivered to Kansas.
Kansas Compensating TaxPrivate Letter RulingP-1998-38Application of retailers' compensating use tax to Kansas companies making purchases from out-of-state retailers.
Kansas Compensating TaxPrivate Letter RulingP-2001-019Prescription drug samples.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-1999-63Sales of tangible personal property by or on behalf of parent-teacher associations or organizations.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-1999-64Requirement to register, collect and remit Kansas sales or compensating taxes on sales of tangible personal property.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-1999-72Voice mail services to small businesses on a monthly subscription basis.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-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.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-1999-181Sales and use tax treatment of certain proficiency testing materials provided to pathology laboratories in Kansas.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-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.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-1999-241Not-for-profit organization.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-1999-242Direct purchases by hospitals.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-1999-260PTA/PTO related exemptions.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-2000-034Shipping and handling charges subject to Kansas sales and use tax.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-2000-057Processing fees subject to sales and compensating tax.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-2001-080Gross receipts for the sale of memberships and club kits delivered to members in Kansas.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-2001-079Recognition of limited liability companies as legal entities in Kansas.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-2001-075Limited liability companies.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-2004-023Call center located out side the State of Kansas.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-2004-057Groups exempt from tax.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-2004-061Nonprofit organization for youth.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-2005-025Natural gas producer; manufacturing machinery and equipment.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-2006-014Sales and service related to electric sign fabrication.
Kansas Retailers' Sales Tax
Kansas Compensating Tax
Private Letter RulingP-1998-39Definition of farm machinery and equipment.
Kansas Retailers' Sales Tax
Kansas Compensating Tax
Private Letter RulingP-2011-002Purchases of software licenses and support services.
Kansas Retailers' Sales Tax
Kansas Compensating Tax
Private Letter RulingP-2011-010Purchases of software licenses and support services.
Kansas Compensating TaxRev. Ruling19-81-1Radio and Television Licensing Agreements
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Rev. Ruling19-2004-1Application of Kansas retailers' sales and compensating (use) tax to sales and delivery of modular homes in Kansas.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Rev. Ruling19-2009-003Application of Senate Substitute for House Bill 2365 - Statute of Limitations for Sales and Use Tax Refunds Involving HPIP Certification
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Rev. Ruling19-2009-02Application of Senate Substitute for House Bill 2365 Statute of Limitations for Sales and Use Tax Refunds During Field Audits
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Rev. Ruling19-2010-02Policy when sales or use tax remittance due date falls on Saturday, Sunday, or State Legal Holiday
Kansas Retailers' Sales Tax
Kansas Compensating Tax
Rev. Ruling19-2002-1Policy Regarding the sales and use tax liability of Indians and of retailers who conduct business with Indians
Kansas Compensating TaxSession LawL. 2002 ch. 131An Act imposing a local compensating use tax upon the intrastate sale of motor vehicles.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Session LawL. 2003 ch. 150An Act concerning taxation; relating to collection and remittance of sales and compensating tax; amending K.S.A. 2002 Supp. 79-3603, 79-3620, 79-3703 and 79-3710 and repealing the existing sections.
Show details for Kansas Retailers' Sales TaxKansas Retailers' Sales Tax
Show details for Liquefied Petroleum Fuel TaxLiquefied Petroleum Fuel Tax
Show details for Liquor Drink TaxLiquor Drink Tax
Show details for Liquor Enforcement TaxLiquor Enforcement Tax
Show details for LotteryLottery
Show details for Marijuana and Controlled SubstancesMarijuana and Controlled Substances
Show details for Mineral Severance TaxMineral Severance Tax
Show details for Motor Vehicle Fuel TaxMotor Vehicle Fuel Tax
Show details for OtherOther
Show details for PrivilegePrivilege
Show details for Property TaxProperty Tax
Show details for Public Water Supply FeePublic Water Supply Fee
Show details for Sand and GravelSand and Gravel
Show details for Special Fuel TaxSpecial Fuel Tax
Show details for Tire TaxTire Tax
Show details for Transient Guest TaxTransient Guest Tax
Show details for VehiclesVehicles
Show details for Vehicles Rental Excise TaxVehicles Rental Excise Tax
Show details for Water Protection FeeWater Protection Fee
Show details for Withholding and Declaration of Estimated TaxWithholding and Declaration of Estimated Tax
Show details for (Not Categorized)(Not Categorized)

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