All current Policy by Tax Type
X
Expand All CategoriesCollapse All CategoriesSearch

___________ 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
Show details for Kansas Compensating TaxKansas Compensating Tax
Hide details for Kansas Retailers' Sales TaxKansas Retailers' Sales Tax
Kansas Retailers' Sales TaxAG Opinion85-179Exempt Sales to Educational Institutions
Kansas Retailers' Sales TaxBOTA RulingKansas Automated Food, IncStatute of Limitations
Kansas Retailers' Sales TaxBOTA RulingAcker Electric, IncRefund
Kansas Retailers' Sales TaxBOTA RulingIn the Matter of the Appeal of Budget Rent-A-Car of Kansas, Inc Docket No. 3180-87-DTEstablishment of a facility in a location prior to enterprise designation.
Corporate Income Tax
Kansas Retailers' Sales Tax
Kansas Compensating Tax
DirectiveKansas Tax Equity and Fairness Act of 1997H.B. 2105,Section 52
Kansas Retailers' Sales TaxDirectiveTaxation of Check Printing ChargesTaxation of checks
Kansas Retailers' Sales Tax2014 Enrolled Bill2014 Senate Substitute for House Bill 2378AN ACT concerning sales taxation; relating to exemptions; certain machinery and equipment used in surface mining activities; amending K.S.A. 2013 Supp. 79-3606 and repealing the existing section.
Kansas Retailers' Sales Tax2015 Enrolled Bill2015 Senate Bill 109AN ACT concerning emergencies and disasters; creating the Kansas disaster utilities response act; department of revenue.
Kansas Retailers' Sales Tax2016 Enrolled Bill2016 House Bill 2632AN ACT concerning economic development; relating to tax increment financing, eligible
areas; the STAR bond financing act; base year assessed valuation, business relocations;
reports to the legislature; concerning the Kansas bioscience authority; delegating au-
thority to the state finance council to oversee any sale of the Kansas bioscience authority
or substantially all of the authority’s assets; amending K.S.A. 2015 Supp. 12-1770a, 12-
17,162, 12-17,169, 12-17,171, 12-17,176 and 74-99b15 and repealing the existing
sections.
Kansas Retailers' Sales Tax2016 Enrolled Bill2016 Senate Bill 149AN ACT concerning taxation; relating to income tax returns and instructions, use tax remit-
tance, checkoff for schools; credits, angel investment credit; community improvement
district sales tax administration fund; electronic cigarettes; sales tax exemptions, Gove
county healthcare endowment foundation, inc., certain sales of tangible personal prop-
erty purchased to rebuild or repair certain fences; amending K.S.A. 79-3606d and K.S.A.
2015 Supp. 12-6a31, 74-8133, 79-3399 and 79-3606 and repealing the existing sections.
Kansas Retailers' Sales Tax2016 Enrolled Bill2016 House Bill 2509AN ACT concerning the department of commerce; relating to administrative cost recovery
fees for department-administered community finance, economic development and tax
incentive programs; amending K.S.A. 74-5060 and K.S.A. 2015 Supp. 12-17,164 and 74-
50,150 and repealing the existing sections.
Kansas Retailers' Sales Tax
Mineral Severance Tax
2014 Enrolled Bill2014 Senate Bill 266AN ACT concerning taxation; relating severance to tax payment and return filing date; sales tax, countywide authority for Rooks county and certain exemptions; property tax, exemptions for certain donations of property to the state and amateur-built aircraft; amending K.S.A. 79-220, 79-4220 and 79-4221 and K.S.A. 2013 Supp. 12-187, 12-189,
12-192, 79-213 and 79-3606, as amended by section 8 of 2014 Senate Bill No. 265 and repealing the existing sections; also repealing K.S.A. 2013 Supp. 79-3606, as amended by section 1 of 2014 Senate Substitute for House Bill No. 2378.
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Final Written DeterminationWFD-P-2001-3Machinery and equipment including repair and replacement parts and accessories.
Kansas Retailers' Sales TaxFinal Written DeterminationWFD-P-2001-1Machinery & Equipment
Kansas Retailers' Sales TaxFinal Written DeterminationWFD-P-2001-2Bad debt adjustment for federal income tax purposes.
Kansas Retailers' Sales TaxFinal Written DeterminationWFD-P-2002-1Purchase of materials and equipment for a newly constructed facility; exemption under business and job provisions of K.S.A. 79-3606(c).
Kansas Retailers' Sales TaxFinal Written DeterminationWFD-P-2003-1Project Exemption Request for the construction of a new facility to be used for medical business consisting of optometry and ophthalmology including eye exams, screening, eye surgery and laser surgery.
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 TaxInfo GuideAdvertising Agency Self-Audit Fact SheetAdvertising Agency Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideAirports and FBOs Self-Audit Fact SheetAirports and FBOs Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideAntique Dealers/Repairing & Restoring Self-Audit Fact SheetAntique Dealers/Repairing & Restoring Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideApplication of Kansas Sales Tax to the Sale of PropaneApplication of Kansas Sales Tax to the Sale of Propane
Kansas Retailers' Sales TaxInfo GuideArchitectural Services Self-Audit Fact SheetArchitectural Services Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideArt Galleries and Dealers Self-Audit Fact SheetArt Galleries and Dealers Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideAuction Companies Self-Audit Fact SheetAuction Companies Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideBakeries Self-Audit Fact SheetBakeries Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideBanks Self-Audit Fact SheetBanks Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideBanks, Savings and Loan, Credit Union Self-Audit Fact SheetBanks, Savings and Loan, Credit Union Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideBeauty Salons, Barber Shops and Nail Salons Self-Audit Fact SheetBeauty Salons, Barber Shops and Nail Salons Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideBoat/Watercraft Dealers and Marina's Self-Audit Fact SheetBoat/Watercraft Dealers and Marina's Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideBowling Centers Self-Audit Fact SheetBowling Centers Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideCar Washes Self-Audit Fact SheetCar Washes Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideCatering Services and Mobile Food Services Self-Audit Fact SheetCatering Services and Mobile Food Services Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideCertified Public Accountants & Other Accounting Services Self-Audit Fact SheetCertified Public Accountants & Other Accounting Services Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideChambers of Commerce Self-Audit Fact SheetChambers of Commerce Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideComputer & Office Equipment Repair Self-Audit Fact SheetComputer & Office Equipment Repair Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideConstruction Contractors Self-Audit Fact SheetConstruction Contractors Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideConvenience Stores Self-Audit Fact SheetConvenience Stores Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideCrematories, Funeral Homes and Cemeteries Self-Audit Fact SheetCrematories, Funeral Homes and Cemeteries Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideCustom Computer Programming Services Self-Audit Fact SheetCustom Computer Programming Services Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideDiagnostic Imaging Centers Self-Audit Fact SheetDiagnostic Imaging Centers Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideDry Cleaning and Laundry Services Self-Audit Fact SheetDry Cleaning and Laundry Services Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideEDU-30Lawn & Garden Care, Pest Control, Fertilizer Application, Landscaping & Retail Sales
Kansas Retailers' Sales TaxInfo GuideEDU-65Sales Taxation and Sourcing of Telecommunications Services
Kansas Retailers' Sales TaxInfo GuideEDU-71RRevised Sales Tax Guidelines: Taxing Charges for Computer Products and Services and Internet Related Sales and Services
Kansas Retailers' Sales TaxInfo GuideEngineering Services Self-Audit Fact SheetEngineering Services Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideEye Doctors/Opticians & Optometrists Self-Audit Fact SheetEye Doctors/Opticians & Optometrists Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideFitness Centers Self-Audit Fact SheetFitness Centers Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideFor-Profit Hospitals, Surgical, Dialysis and other Medical Facilities
Self-Audit Fact Sheet
For-Profit Hospitals, Surgical, Dialysis and other Medical Facilities
Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideGeneral Automotive Repair & Restoration Self-Audit Fact SheetGeneral Automotive Repair & Restoration Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideGeneral Industries Self-Audit Fact SheetGeneral Industries Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideGOLF COURSE AND COUNTRY CLUB SELF-AUDIT FACT SHEETGOLF COURSE AND COUNTRY CLUB SELF-AUDIT FACT SHEET
Kansas Retailers' Sales TaxInfo GuideGraphic Design Services Self-Audit Fact SheetGraphic Design Services Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideGuided Hunts, Hunting Lodges and Clubs, Skeet and Trap Shooting Facilities Self-Audit Fact SheetGuided Hunts, Hunting Lodges and Clubs, Skeet and Trap Shooting Facilities Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideHome Centers, Hardware, Paint and Wallpaper, Building Material Stores Self-Audit Fact SheetHome Centers, Hardware, Paint and Wallpaper, Building Material Stores Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideHotel/Motel Self-Audit Fact SheetHotel/Motel Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideInsurance Agents/Brokers Self-Audit Fact SheetInsurance Agents/Brokers Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideInterior Design Services Self-Audit Fact SheetInterior Design Services Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideJanitorial Services Self-Audit Fact SheetJanitorial Services Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideJewelry Industries Self-Audit Fact SheetJewelry Industries Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideKS-1528Application for Sales Tax Exemption Certificates
Kansas Retailers' Sales TaxInfo GuideKS-1700Sales Tax Jurisdiction Code Booklet
Kansas Retailers' Sales TaxInfo GuideLandscaping Self-Audit Fact SheetLandscaping Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideLawyers Self-Audit Fact SheetLawyers Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideManufactured and Mobile Home Manufacturers Self-Audit Fact SheetManufactured and Mobile Home Manufacturers Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideMedical Offices and Clinics Self-Audit Fact SheetMedical Offices and Clinics Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideMotion Picture/Drive In Movies/Theater Companies/Dinner Theaters Self-Audit Fact SheetMotion Picture/Drive In Movies/Theater Companies/Dinner Theaters Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideNew and Used Motor Vehicle Dealerships Self-Audit Fact SheetNew and Used Motor Vehicle Dealerships Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideNursing Homes & Health Care Facilities Self-Audit Fact SheetNursing Homes & Health Care Facilities Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideOffices of Specialty Therapists Self-Audit Fact SheetOffices of Specialty Therapists Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideOil and Gas Well Services Self-Audit Fact SheetOil and Gas Well Services Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideOptometrists/Ophthalmologists Self-Audit Fact SheetOptometrists/Ophthalmologists Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuidePest Control Services Self-Audit Fact SheetPest Control Services Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuidePET STORES/PET SUPPLY STORES/PET CARE SERVICES SELF-AUDIT FACT SHEETPET STORES/PET SUPPLY STORES/PET CARE SERVICES SELF-AUDIT FACT SHEET
Kansas Retailers' Sales TaxInfo GuidePhotographers Self-Audit Fact SheetPhotographers Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuidePlumbing & HVAC Contractors & Contractor-Retailers Self-Audit Fact SheetPlumbing & HVAC Contractors & Contractor-Retailers Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuidePublishers Fact SheetPublishers Fact Sheet
Kansas Retailers' Sales TaxInfo GuideReal Estate Agents/Brokers/Property Management Firms Self-Audit Fact SheetReal Estate Agents/Brokers/Property Management Firms Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideRental and Leasing Companies Self-Audit Fact SheetRental and Leasing Companies Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideResidential and Commercial Property Rental Self-Audit Fact SheetResidential and Commercial Property Rental Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideRestaurants Self-Audit Fact SheetRestaurants Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideRetail Stores Self-Audit Fact SheetRetail Stores Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideSign Company Self-Audit Fact SheetSign Company Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideTanning Salons Self-Audit Fact SheetTanning Salons Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideTELECOMMUNICATION TOWER CONSTRUCTION AND MAINTENANCE
SELF-AUDIT FACT SHEET
TELECOMMUNICATION TOWER CONSTRUCTION AND MAINTENANCE
SELF-AUDIT FACT SHEET
Kansas Retailers' Sales TaxInfo GuideTelephone Answering Service Provider Self-Audit Fact SheetTelephone Answering Service Provider Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideTesting Laboratories Self-Audit Fact SheetTesting Laboratories Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideTheater/Dance Entertainment Fact SheetTheater/Dance Entertainment Fact Sheet
Kansas Retailers' Sales TaxInfo GuideTIRE DEALER SELF-AUDIT FACT SHEETTIRE DEALER SELF-AUDIT FACT SHEET
Kansas Retailers' Sales TaxInfo GuideTravel Agencies/Travel Agents Self-Audit Fact SheetTravel Agencies/Travel Agents Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideVending Companies Self-Audit Fact SheetVending Companies Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideVeterinarians Self-Audit Fact SheetVeterinarians Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideVideo Tape and Disc Rental Self-Audit Fact SheetVideo Tape and Disc Rental Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideWaste Collection and Removal Self-Audit Fact SheetWaste Collection and Removal Self-Audit Fact Sheet
Kansas Retailers' Sales TaxInfo GuideWeight Control Services Self-Audit Fact SheetWeight Control Services Self-Audit Fact Sheet
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 Retailers' Sales Tax
Liquor Drink Tax
Info GuideTaverns/Bars Self-Audit Fact SheetTaverns/Bars Self-Audit Fact Sheet
Kansas Retailers' Sales TaxKAR92-6-1revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1,
1972.)

Kansas Retailers' Sales TaxKAR92-15-1revoked May 1, 1983
Kansas Retailers' Sales TaxKAR92-15-2revoked May 1, 1983
Kansas Retailers' Sales TaxKAR92-15-3Change of name, address, or ownership.
Kansas Retailers' Sales TaxKAR92-15-4Registration not assignable.
Kansas Retailers' Sales TaxKAR92-15-5revoked May 1, 1983
Kansas Retailers' Sales TaxKAR92-15-6Bond; time in effect.
Kansas Retailers' Sales TaxKAR92-15-7revoked May 1, 1983
Kansas Retailers' Sales TaxKAR92-15-8Bond; release.
Kansas Retailers' Sales TaxKAR92-15-9 to 92-15-12revoked May 1, 1983

Kansas Retailers' Sales TaxKAR92-19-1revoked May 1, 1987.)

Kansas Retailers' Sales TaxKAR92-19-1bCollection schedules for state and local sales tax.
Kansas Retailers' Sales TaxKAR92-19-1aRevoked June 26, 1998
Kansas Retailers' Sales TaxKAR92-19-2Revoked August 23, 2002.
Kansas Retailers' Sales TaxKAR92-19-2aRegistration certificates.
Kansas Retailers' Sales TaxKAR92-19-3revoked April 1, 2011
Kansas Retailers' Sales TaxKAR92-19-3aCredit sales, conditional sales, and other sales and service transactions that allow deferred payment.
Kansas Retailers' Sales TaxKAR92-19-3bAllowances for bad debts.
Kansas Retailers' Sales TaxKAR92-19-3c Repossessed goods.
Kansas Retailers' Sales TaxKAR92-19-4arevoked July 27, 2001
Kansas Retailers' Sales TaxKAR92-19-4revoked May 1,
1987.)

Kansas Retailers' Sales TaxKAR92-19-4bRecordkeeping requirements.
Kansas Retailers' Sales TaxKAR92-19-5revoked Dec. 13, 2002
Kansas Retailers' Sales TaxKAR92-19-5aExtension of time for filing a return.
Kansas Retailers' Sales TaxKAR92-19-6Revoked August 23, 2002.
Kansas Retailers' Sales TaxKAR92-19-6aRetailer’s duties when a retail business moves, ceases operation, or changes its name, ownership, or form of ownership.
Kansas Retailers' Sales TaxKAR92-19-7Leased departments.
Kansas Retailers' Sales TaxKAR92-19-8Revoked June 26, 1998
Kansas Retailers' Sales TaxKAR92-19-9revoked May 1, 1988.)

Kansas Retailers' Sales TaxKAR92-19-10revoked April 1, 2011
Kansas Retailers' Sales TaxKAR92-19-11Property purchased for resale, but used by purchaser.
Kansas Retailers' Sales TaxKAR92-19-12Newspapers, magazines, periodicals, trade journals, publications and
other printed matter.
Kansas Retailers' Sales TaxKAR92-19-13Revoked June 26, 1998
Kansas Retailers' Sales TaxKAR92-19-13aFlorists.
Kansas Retailers' Sales TaxKAR92-19-14revoked, E-71-21, July 1, 1971; revoked Jan. 1, 1972.)

Kansas Retailers' Sales TaxKAR92-19-15Undertakers and funeral directors.
Kansas Retailers' Sales TaxKAR92-19-16Revoked June 26, 1998
Kansas Retailers' Sales TaxKAR92-19-16aGifts, premiums, prizes, coupons, and rebates.
Kansas Retailers' Sales TaxKAR92-19-16brevoked April 1, 2011
Kansas Retailers' Sales TaxKAR92-19-17revoked, E-71-21, July 1,
1971; revoked Jan. 1, 1972.)

Kansas Retailers' Sales TaxKAR92-19-18aSigns and billboards.
Kansas Retailers' Sales TaxKAR92-19-18Revoked June 26, 1998
Kansas Retailers' Sales TaxKAR92-19-19Revoked June 26, 1998
Kansas Retailers' Sales TaxKAR92-19-20Gas, water, certain fuel and electricity.
Kansas Retailers' Sales TaxKAR92-19-21Meals or drinks.
Kansas Retailers' Sales TaxKAR92-19-22revoked Dec. 13, 2002
Kansas Retailers' Sales TaxKAR92-19-22bCharges for participation in recreational activities.
Kansas Retailers' Sales TaxKAR92-19-22aAdmissions.
Kansas Retailers' Sales TaxKAR92-19-23revoked Dec. 13, 2002
Kansas Retailers' Sales TaxKAR92-19-23aCoin-operated devices, including vending machines.
Kansas Retailers' Sales TaxKAR92-19-24Renting of rooms by hotels; taxable property and services.
Kansas Retailers' Sales TaxKAR92-19-25revoked May 1, 1987.)

Kansas Retailers' Sales TaxKAR92-19-25bExemption Certificates.
Kansas Retailers' Sales TaxKAR92-19-25aRevoked June 26, 1998
Kansas Retailers' Sales TaxKAR92-19-26revoked May 1, 1987.)

Kansas Retailers' Sales TaxKAR92-19-27revoked May 1, 1987.)

Kansas Retailers' Sales TaxKAR92-19-27aRevoked June 26, 1998
Kansas Retailers' Sales TaxKAR92-19-28Motor carriers.
Kansas Retailers' Sales TaxKAR92-19-29Sales in interstate commerce.
Kansas Retailers' Sales TaxKAR92-19-30aMotor vehicles or trailers.
Kansas Retailers' Sales TaxKAR92-19-30Motor vehicles or trailers; isolated or occasional sales.
Kansas Retailers' Sales TaxKAR92-19-31revoked May 1, 1988.)

Kansas Retailers' Sales TaxKAR92-19-32Revoked June 26, 1998
Kansas Retailers' Sales TaxKAR92-19-33Permanent extensions of time to file sales and use tax returns.
Kansas Retailers' Sales TaxKAR92-19-34Revoked June 26, 1998
Kansas Retailers' Sales TaxKAR92-19-35Revoked June 26, 1998
Kansas Retailers' Sales TaxKAR92-19-35aSecurities: surety bonds, escrow accounts, and cash bonds.
Kansas Retailers' Sales TaxKAR92-19-36Jeopardy assessments.
Kansas Retailers' Sales TaxKAR92-19-37Natural gas, electricity, heat and water; sales to residential
premises.
Kansas Retailers' Sales TaxKAR92-19-38Propane gas, LP-gas, coal, wood, and other fuel sources; sales to
residential premises.
Kansas Retailers' Sales TaxKAR92-19-39Revoked June 26, 1998
Kansas Retailers' Sales TaxKAR92-19-40revoked April 1, 2011.
Kansas Retailers' Sales TaxKAR92-19-41revoked May 1, 1988.)

Kansas Retailers' Sales TaxKAR92-19-42revoked April 1, 2011
Kansas Retailers' Sales TaxKAR92-19-43Tax due upon registration of vehicle by dealer; exception; credit
upon subsequent transfer.
Kansas Retailers' Sales TaxKAR92-19-44Sampling methods.
Kansas Retailers' Sales TaxKAR92-19-45Audit facilities.
Kansas Retailers' Sales TaxKAR92-19-46Selling price.
Kansas Retailers' Sales TaxKAR92-19-47``Retailer.
Kansas Retailers' Sales TaxKAR92-19-49Revoked June 26, 1998
Kansas Retailers' Sales TaxKAR92-19-49aRevoked May 27, 2005
Kansas Retailers' Sales TaxKAR92-19-49dReview of refund applications; processing of refund claims.
Kansas Retailers' Sales TaxKAR92-19-49cRefund applications; refund claims; required forms.
Kansas Retailers' Sales TaxKAR92-19-49bReturned goods.
Kansas Retailers' Sales TaxKAR92-19-50 revoked Dec. 13, 2002
Kansas Retailers' Sales TaxKAR92-19-51Gratuities, service charges and minimum charges.
Kansas Retailers' Sales TaxKAR92-19-52Agency relationships; direct purchases.
Kansas Retailers' Sales TaxKAR92-19-53Consumed in production.
Kansas Retailers' Sales TaxKAR92-19-54Ingredient or component part.
Kansas Retailers' Sales TaxKAR92-19-55arevoked April 13, 2007
Kansas Retailers' Sales TaxKAR92-19-55bOperating leases
Kansas Retailers' Sales TaxKAR92-19-56Coins, bullion, stamps, antiques, collectables, commemoratives, and
similar items.
Kansas Retailers' Sales TaxKAR92-19-57Sales tax on motor fuels, special fuels, liquefied petroleum and
other fuels.
Kansas Retailers' Sales TaxKAR92-19-58Revenue rulings.
Kansas Retailers' Sales TaxKAR92-19-59Private letter rulings.
Kansas Retailers' Sales TaxKAR92-19-60Reserved.
Kansas Retailers' Sales TaxKAR92-19-61Revoked August 23, 2002..
Kansas Retailers' Sales TaxKAR92-19-61aRetailers' responsibility to collect sales tax; presumption of taxability.
Kansas Retailers' Sales TaxKAR92-19-62Warranties, service and maintenance contracts.
Kansas Retailers' Sales TaxKAR92-19-63Limitations.
Kansas Retailers' Sales TaxKAR92-19-64revoked July 27, 2001
Kansas Retailers' Sales TaxKAR92-19-64aResponsible individuals.
Kansas Retailers' Sales TaxKAR92-19-65Medical equipment and supplies.
Kansas Retailers' Sales TaxKAR92-19-66cPurchase and lease of tools and equipment.
Kansas Retailers' Sales TaxKAR92-19-66Contractors, subcontractors and repairmen; purchases of material.
Kansas Retailers' Sales TaxKAR92-19-66aRevoked June 26, 1998
Kansas Retailers' Sales TaxKAR92-19-66dRevoked June 26, 1998
Kansas Retailers' Sales TaxKAR92-19-66bLabor services.
Kansas Retailers' Sales TaxKAR92-19-66eProject exemptions.
Kansas Retailers' Sales TaxKAR92-19-67Sales by corporations, businesses, organizations and associations
organized not-for-profit.
Kansas Retailers' Sales TaxKAR92-19-68Revoked June 26, 1998
Kansas Retailers' Sales TaxKAR92-19-69Caterers.
Kansas Retailers' Sales TaxKAR92-19-70 revoked June 20, 2008
Kansas Retailers' Sales TaxKAR92-19-71Mobile phone, cellular phone, beeper and similar services.
Kansas Retailers' Sales TaxKAR92-19-72Retail sales between related entities.
Kansas Retailers' Sales TaxKAR92-19-73Membership fees and dues.
Kansas Retailers' Sales TaxKAR92-19-74Accounting periods; monthly filing of returns.
Kansas Retailers' Sales TaxKAR92-19-75revoked July 27, 2001
Kansas Retailers' Sales TaxKAR92-19-76Sales to political subdivisions of the state of Kansas.
Kansas Retailers' Sales TaxKAR92-19-77Sales to the United States, its agencies and instrumentalities.
Kansas Retailers' Sales TaxKAR92-19-78Revoked June 26, 1998
Kansas Retailers' Sales TaxKAR92-19-79Oil, gas and water wells.
Kansas Retailers' Sales TaxKAR92-19-80revoked, T-89-16, May 1, 1988; revoked Nov. 14, 1988.)

Kansas Retailers' Sales TaxKAR92-19-81Abatement of final tax liabilities.
Kansas Retailers' Sales TaxKAR92-19-82Direct pay permits.
Kansas Retailers' Sales TaxKAR92-21-1State sales tax regulations.
Kansas Retailers' Sales TaxKAR92-21-2revoked,
T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

Kansas Retailers' Sales TaxKAR92-21-3Registration.
Kansas Retailers' Sales TaxKAR92-21-4Interest--penalties--limitations--
procedure.
Kansas Retailers' Sales TaxKAR92-21-5Filing of returns.
Kansas Retailers' Sales TaxKAR92-21-6Application of local sales tax.
Kansas Retailers' Sales TaxKAR92-21-7 revoked April 13, 2007
Kansas Retailers' Sales TaxKAR92-21-8revoked April 13, 2007
Kansas Retailers' Sales TaxKAR92-21-9Place of sale--telephone--
gas--water--electricity--heat.
Kansas Retailers' Sales TaxKAR92-21-10revoked April 13, 2007
Kansas Retailers' Sales TaxKAR92-21-11Place of sale--no fixed place of business.
Kansas Retailers' Sales TaxKAR92-21-12Place of business--auctioneers.
Kansas Retailers' Sales TaxKAR92-21-13Place of business--vending machines.
Kansas Retailers' Sales TaxKAR92-21-14Place of business; sales from vehicle.
Kansas Retailers' Sales TaxKAR92-21-15Place of sale--meals, food and drinks sold on common carriers.
Kansas Retailers' Sales TaxKAR92-21-16revoked April 13, 2007
Kansas Retailers' Sales TaxKAR92-21-17 revoked April 13, 2007.
Kansas Retailers' Sales TaxKAR92-21-18Revoked June 26, 1998
Kansas Retailers' Sales TaxKAR92-21-19Gross receipts as applied to local sales tax.
Kansas Retailers' Sales TaxKAR92-21-20revoked May 1, 1987.)

Kansas Retailers' Sales TaxKAR92-21-21Revoked June 26, 1998
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-138Same; election procedure; notice of election.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-140Cities prohibited from levying taxes on income; exception.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-143City vehicle tax authorized; tax situs; amount of tax.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-146Same; use of tax proceeds.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-138aInitiative election on levying tax or other revenue
measure.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-142Cities prohibited from imposing sales or excise taxes on
sales of cigarettes or cereal malt beverages or products; exception.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-148Same; contract provisions; apportionment of revenues.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-147Tax subdivisions authorized to enter into agreements with
owners of tax exempt property for payments in lieu of taxes.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-144Same; approval by election required.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-137Limitations and procedures for exercise of constitutional
home rule power of taxation or other revenue measures; ordinance; notice;
referendum.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-145Same; exemptions.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-138bContinuation in effect of tax or other revenue measures.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-138cTaxes levied under home rule; prohibition under certain
circumstances.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-149Same; budgeting of revenues.
Kansas Retailers' Sales TaxKSA79-3615Interest and penalties.
Kansas Retailers' Sales TaxKSA79-3612Lien upon property upon sale of business; duties and
liability of purchaser.
Kansas Retailers' Sales TaxKSA79-3610Examination of returns; final determinations; notice;
informal conferences; jeopardy assessments.
Kansas Retailers' Sales TaxKSA79-3614Confidentiality requirements.
Kansas Retailers' Sales TaxKSA79-3605Assumption of tax by retailer unlawful.
Kansas Retailers' Sales TaxKSA79-3653Streamlined sales tax system for the 21st century act;
citation.
Kansas Retailers' Sales TaxKSA79-3630Authorization to enjoin certain persons from engaging in
business; restraining order; bond.
Kansas Retailers' Sales TaxKSA79-3645Refund of sales tax paid upon seeds, fertilizers,
insecticides and services; procedure for claims.
Kansas Retailers' Sales TaxKSA79-3665Interstate streamlined sales tax project; participation
by the department of revenue; legislative participation.
Kansas Retailers' Sales TaxKSA79-3651Presumptions relating to exemption certificates; form of
certificates; payment requirements; duties of presenters of exemption
certificates; requirements when issued based on status of entity; penalties.
Kansas Retailers' Sales TaxKSA79-3643Personal liability for individuals responsible for
collection of sales or compensating taxes.
Kansas Retailers' Sales TaxKSA79-3658Same; legislative oversight committee established;
composition; authorities and duties.
Kansas Retailers' Sales TaxKSA79-3648Separate statement of tax on invoice or billing;
presumption of noncollection.
Kansas Retailers' Sales TaxKSA79-3674Same; bad debt deductions from uncollectable taxable
sales; requirements and procedures.
Kansas Retailers' Sales TaxKSA79-3668Same; taxing jurisdiction and rate database,
requirements.
Kansas Retailers' Sales TaxKSA79-3684Same; relief from liability of purchasers for not paying
correct amount of sales or use tax in certain circumstances.
Kansas Retailers' Sales TaxKSA79-3670Same; sourcing rules.
Kansas Retailers' Sales TaxKSA79-3679Same; online registration system for sellers;
requirements.
Kansas Retailers' Sales TaxKSA79-3682Same; citation of act; effective date.
Kansas Retailers' Sales TaxKSA79-3606eExemption for sales and services used in rebuilding or
replacing business property damaged by severe weather on May 4, 2007; exemption
certificate.
Kansas Retailers' Sales TaxKSA79-3608Registration certificates; application; display;
revocation by director, when, notice, hearing; appointment of agent; sellers
registering under streamlined sales and use tax agreement; unlawful acts.
Kansas Retailers' Sales TaxKSA79-3611Investigations and hearings.
Kansas Retailers' Sales TaxKSA79-3604Tax paid by consumer and collected by retailer;
exceptions; fee.
Kansas Retailers' Sales TaxKSA79-3601Title of act; additional to certain other taxes.
Kansas Retailers' Sales TaxKSA79-3613Sufficiency of notice to taxpayer.
Kansas Retailers' Sales TaxKSA79-3620bCity bond finance fund moneys, distribution to cities.
Kansas Retailers' Sales TaxKSA79-3619Payment, collection and accounting; rules and
regulations.
Kansas Retailers' Sales TaxKSA79-3616Bond requirements; amount.
Kansas Retailers' Sales TaxKSA79-3625Invalidity of part of 79-3619.
Kansas Retailers' Sales TaxKSA79-3647Gross receipts not inclusive of water protection fees.
Kansas Retailers' Sales TaxKSA79-3646Letter rulings issued by the department of revenue, when.
Kansas Retailers' Sales TaxKSA79-3657Same; return information confidential.
Kansas Retailers' Sales TaxKSA79-3664Same; interest on liabilities reduced.
Kansas Retailers' Sales TaxKSA79-3650Direct refunds of sales tax, when; over-collected sales
or use taxes.
Kansas Retailers' Sales TaxKSA79-3667Same; liability for errors in sales tax collection of
sellers and certified service providers; database use and requirements.
Kansas Retailers' Sales TaxKSA79-3662Same; selection of participants by director.
Kansas Retailers' Sales TaxKSA79-3655Same; department of revenue discussions with other
states; topics included.
Kansas Retailers' Sales TaxKSA79-3654Same; legislative findings.
Kansas Retailers' Sales TaxKSA79-3659Same; department of revenue report required.
Kansas Retailers' Sales TaxKSA79-3680Same; amnesty for sellers who register; conditions;
limitations.
Kansas Retailers' Sales TaxKSA79-3693Refund of sales tax; retailers; applications,
requirements; refund claims; consumer applications and refund claims,
requirements; sufficient proof requirement.
Kansas Retailers' Sales TaxKSA79-3676Same; computation of tax by sellers.
Kansas Retailers' Sales TaxKSA79-3683Sourcing provisions; transition period; full compliance
effective date; waiver of penalties and interest under certain circumstances.
Kansas Retailers' Sales TaxKSA79-3673Same; sourcing rules for sale of telecommunication
services; definitions.
Kansas Retailers' Sales TaxKSA79-3686Same; bundled transactions.
Kansas Retailers' Sales TaxKSA79-3672Same; advertising and promotional direct mail and other
direct mail, requirements and procedures; sourcing; bundled transactions.
Kansas Retailers' Sales TaxKSA79-3675Same; confidentiality and privacy rights; requirements
and procedures.
Kansas Retailers' Sales TaxKSA79-3681Same; methods of remittances.
Kansas Retailers' Sales TaxKSA79-3607Time for returns and payment of tax; forms; extension of
time; exceptions; electronic filing.
Kansas Retailers' Sales TaxKSA79-3617Collection of delinquent taxes; tax lien.
Kansas Retailers' Sales TaxKSA79-3618Administration; rules and regulations; payment upon basis
of gross receipts, when; appointment of agents and employees; abatement of
taxes.
Kansas Retailers' Sales TaxKSA79-3644Payment of local and state sales and compensating taxes
on vessels; proof of payment; disposition of revenue.
Kansas Retailers' Sales TaxKSA79-3631Use of courts for purpose of enforcement of certain
contractual obligations not allowed; exception.
Kansas Retailers' Sales TaxKSA79-3640Refund of sales tax paid upon property or services
purchased for certain political subdivision projects; contents of claim;
payment of refund.
Kansas Retailers' Sales TaxKSA79-3661Same; authorities and duties of director of taxation.
Kansas Retailers' Sales TaxKSA79-3660Sales taxation managed audit program; definitions.
Kansas Retailers' Sales TaxKSA79-3652Rights and privileges of audited taxpayers.
Kansas Retailers' Sales TaxKSA79-3669Same; sourcing of retail sales; application of sourcing
rules.
Kansas Retailers' Sales TaxKSA79-3649Sales tax liability assessments on youth sports
participation fees null and void.
Kansas Retailers' Sales TaxKSA79-3692Exempt organization identification numbers; requirements
and procedures.
Kansas Retailers' Sales TaxKSA79-3678Same; effective date of state or local sales or use tax
rate changes for certain services.
Kansas Retailers' Sales TaxKSA79-3677Same; taxability matrix for products or services; relief
from liability for sellers and certified service providers relying thereon.
Kansas Retailers' Sales TaxKSA79-3685Same; relief from liability of CSP or certain sellers for
not collecting correct amount of sales or use taxes in certain circumstances.
Kansas Retailers' Sales TaxKSA79-3623Invalidity of part.
Kansas Retailers' Sales TaxKSA79-3656Same; pilot projects with other states; agreements,
provisions.
Kansas Retailers' Sales TaxKSA79-3624Invalidity of part of 79-3621, 79-3622.
Kansas Retailers' Sales TaxKSA79-3606fExemption for sales and services used rebuilding or
replacing business property damaged by flooding and other severe weather
subject to major disaster declaration DR 1711; exemption certificate.
Kansas Retailers' Sales TaxKSA79-3663Same; taxpayer duties in managed audit.
Kansas Retailers' Sales TaxKSA79-3666Streamlined sales and use tax agreement conformity act;
state sales tax rate changes, effect; notice; sellers relieved from liability
to collect in certain circumstances, exceptions.
Kansas Retailers' Sales TaxKSA79-3609Books and records; inspection; preservation; actions for collection;
exemption certificates, requirements; refunds and credits; limitations;
extension of period for making assessment or filing refund claim; interest on
overpayments; payment of certain refunds of tax paid on manufacturing and
processing equipment.
Kansas Retailers' Sales TaxKSA79-3696Sales by affiliated persons; certain agreements between retailer
and executive branch void unless approved by legislature.
Kansas Retailers' Sales TaxKSA79-3694Same; incomplete or insufficient applications, consequences;
notification; time to cure; conference, review of application and determination
of validity; review of decision.
Kansas Retailers' Sales TaxKSA79-3603Retailers' sales tax imposed; rate.
Kansas Retailers' Sales TaxKSA79-3695Rate of tax involving contracts for certain construction projects,
requirements.
Kansas Retailers' Sales TaxKSA79-3620Disposition of moneys; sales tax refund fund; credit to state
highway fund; credit to city bond finance fund; intermodal facility district,
definition, disposition, requirements and procedures for certain sales tax
revenue on utility sales.
Kansas Retailers' Sales TaxKSA79-3602Definitions.
Kansas Retailers' Sales TaxKSA79-3606dExempt sales of fencing materials and services.
Kansas Retailers' Sales TaxKSA79-3606Exempt sales.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-189dSales of bingo cards, faces and instant bingo tickets;
exempt.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-195aSame; allotment of county proceeds to townships.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-194Same; city and county excise taxes prohibited, exceptions;
rate increase for certain development excise taxes, election required.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-195Same; use of proceeds for payment of bonds prohibited;
exceptions.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-195bSame; pledge of proceeds for payment of bonds;
conditions.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-191Same; situs of taxable transactions; rules and
regulations; effective date for collection of taxes; revenue in excess of
budget, disposition.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-199Imposition of city and county compensating use tax upon
certain motor vehicles; rate; administration, collections and distribution.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-196Same; transfer of revenue to road and bridge fund.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-189aSame; certain sales exempt from state sales tax subject
to local tax.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-187aSame; power conferred to impose tax outside of
boundaries.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-197Same; pledging of revenue received; procedure.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-198Imposition of city and county and Washburn university
compensating use tax upon tangible personal property, vehicles and vessels;
rate; continued exemption for provision of certain tangible personal property
exempt from taxation prior to July 1, 2003; administration and collection by
state; disposition and apportionment of moneys received.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-192Same; apportionment of revenue from countywide retailers' sales tax
between county and cities located therein, exceptions; notification of state
sales tax collected in county for preceding year; county clerks to provide
secretary information necessary for apportionment.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-189Same; rates, general and special purposes, exceptions for certain
counties; administration and collection by state; refunds; remittance to cities
and counties; monthly reports; confidentiality requirements.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA12-187Countywide and city retailers' sales taxes; procedure for
imposition; election required; rate; use of revenue; validation of certain
elections; continuation in effect of certain taxes; authority for imposition;
statement of purpose.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,105Project agreements between educational institutions and
employers; provisions, approval; expenditures for major project investments;
lien for required employer payments; deferral of program costs, limit.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,108IMPACT program services fund; administration; amounts
credited to fund; authorized expenditures; transfers to state general fund,
when.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,121Definitions.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,114Same; definitions.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,115Same; sales tax exemption; requirements.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,132Tax credits for qualified firms.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,112Same; prohibiting use of classes or training under
SKILL program as basis for financial payments to educational institutions.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,103Definitions.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,111Annual report of IMPACT program activities.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,119Same; rules and regulations.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,118Nonmetropolitan regions; annual report.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,131Definitions; qualifications; certification of
eligibility; rules and regulations.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,122Application for benefits; agreement for distributions;
terms and conditions; termination upon noncompliance; restrictions on use of
benefits.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,135aEffective date.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,117Quarterly list of designated nonmetropolitan regions to
revenue.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,120Citation of act.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,133High performance incentive fund created; matching
grants provided for training programs; preference for qualified firms.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,135Effective dates.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,136Economic revitalization and reinvestment act; purpose;
definitions; project application, eligibility, approval; agreement for
benefits; bond issue, conditions, funding, limitations on use of proceeds;
audits.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,102Citation of act.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,116Nonmetropolitan regional business program; criteria.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,106Review and approval of proposed agreements by secretary of
commerce; eligibility.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,133High performance incentive fund created; matching grants provided
for training programs; preference for qualified firms.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,110Approval of IMPACT program activities for purposes of financing
with bonds issued by Kansas development finance authority; sunset of authority
to issue bonds.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,104Administration of act; powers and duties of secretary of commerce;
rules and regulations, standards and priorities for projects; limit on project
costs; notice of project approval.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,109IMPACT program repayment fund; administration; authorized
expenditures; reserve accounts; transfers to IMPACT program services fund,
when.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,101 Evaluation of plans by secretary; report to governor and
legislature.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,123Annual report of economic effects by secretary; loss of qualified
industrial manufacturer designation.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,212 Qualified company; eligibility requirements; benefits; retention incentives.
Kansas Retailers' Sales Tax
Corporate Income Tax
Individual Income Tax
Privilege
KSA74-50,107Debt service and direct funding rates for IMPACT program,
limitation; crediting amounts to IMPACT program funds; duties of secretary of
revenue; job creation program fund, crediting amounts from various sources.
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
Individual Income Tax
Homestead Property Tax Refunds
Kansas Retailers' Sales Tax
Withholding and Declaration of Estimated
Corporate Income Tax
Mineral Severance Tax
Memorandum--2012 Legislative Changes & Enactments.
Kansas Retailers' Sales TaxMemorandumLeases Involving ICC Authority
Kansas Retailers' Sales TaxMemorandumInstructions to SchoolsTaxes paid by schools
Kansas Retailers' Sales TaxMemorandumTelephone and Telegraphic Co.Telephone and Telegraphic Services
Kansas Retailers' Sales taxMemorandumSale of Leased VehiclesSale of Leased Vehicles
Kansas Retailers' Sales TaxMemorandumChanges in Local Sales Tax RatesSales Tax Rate Changes Effective October 1, 2000
Clean Drinking Water Fee
Kansas Retailers' Sales Tax
Notice01-02Senate Bill 332 (2001 Legislative Session) implementation.
Corporation Franchise
Individual Income Tax
Homestead Property Tax Refunds
Motor Vehicle Fuel Tax
Property Tax
Kansas Retailers' Sales Tax
Mineral Severance Tax
Withholding and Declaration of Estimated
Vehicles
Alcoholic Beverage Control
Notice05-02Summary of the major 2005 legislative enactments relating to taxes and motor vehicles administered by the Kansas Department of Revenue.
Dry Cleaning Environmental Surcharge
Dry Cleaning Solvent Fee
Kansas Retailers' Sales Tax
Notice95-071995 Legislative Changes
Individual Income Tax
Kansas Retailers' Sales Tax
Notice05-01Schedule A Deductions of Sales Tax
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 TaxNotice00-08Kansas Exemption for Manufacturing Machinery & Equipment as Expanded by House Bill No. 2011. (revised 11/09/2006)
Kansas Retailers' Sales TaxNotice01-04Sales Tax Increment Financing For Historic Theaters
Kansas Retailers' Sales TaxNotice01-07Sales Taxation of Kansas Grain Elevator Purchases on and after January 1, 2001.
Kansas Retailers' Sales TaxNotice01-08Sales Taxation of Grain Storage Bins for Kansas Farms and Ranches on and After January 1, 2001.
Kansas Retailers' Sales TaxNotice02-09State sales tax rate increase effective 07-01-2002
Kansas Retailers' Sales TaxNotice04-10Department to Issue Identification Numbers to Exempt Entities.
Kansas Retailers' Sales TaxNotice04-12New Kansas Tax-Exempt Entity Exemption Certificates Have Been Issued.
Kansas Retailers' Sales TaxNotice05-07Verifying Kansas Exemption Certificates
Kansas Retailers' Sales TaxNotice05-08Local Sales Tax on Water
Kansas Retailers' Sales TaxNotice06-02Work-Site Utility Vehicle Farm Machinery & Equipment Sales Tax Exemption.
Kansas Retailers' Sales TaxNotice07-01ATV & Work-Site Utility Vehicle Update
Kansas Retailers' Sales TaxNotice08-03Kansas Sales Tax and Internet Service Providers
Kansas Retailers' Sales TaxNotice09-03Kansas Retailers' Sales or Compensating Use Tax Rate Changes
Kansas Retailers' Sales TaxNotice09-06Sales Tax Base on Motor Fuel Purchases Includes Federal Excise Taxes
Kansas Retailers' Sales TaxNotice09-11New Kansas Tax-Exempt Entity Exemption Certificates to be Issued.
Kansas Retailers' Sales TaxNotice10-03Instructions for Reporting Sales Receipts on Sales Tax Returns Filed for July 2010
Kansas Retailers' Sales TaxNotice11-01Sales Tax Law Changes in 2011 Legislative Session
Kansas Retailers' Sales TaxNotice12-15Revocation of Revenue Ruling 19-2012-01
Kansas Retailers' Sales TaxNotice13-08State Sales Tax Rate Change From 6.3% to 6.15% in House Bill 2059
Kansas Retailers' Sales TaxNotice14-13New Sales Tax Exemption for Certain Agricultural Operations
Kansas Retailers' Sales TaxNotice14-16New Sales Tax Exemption for Surface Mining Operators
2014 House Bill 2378
Kansas Retailers' Sales TaxNotice15-02Recent Legislation Increases Kansas Sales and Use Tax Rate from 6.15% to 6.5% Effective July 1, 2015
Kansas Retailers' Sales TaxNotice15-03Instructions for Reporting Sales Receipts on Sales Tax Returns Filed for July 2015
Kansas Retailers' Sales TaxNotice15-13Policy for Liability Relief from Changes in Taxability Matrix
Kansas Retailers' Sales TaxNotice16-04Exempt Sales of Fencing Materials and Services
Kansas Retailers’ Sales TaxNotice1996 Contractor NoticeContractors
Kansas Retailers’ Sales TaxNotice91-01Herbicides
Kansas Retailers’ Sales TaxNotice91-02Federal Excise Tax
Kansas Retailers’ Sales TaxNotice92-03Wholesale Club Memberships
Kansas Retailers' Sales TaxNotice92-05Drain Cleaning, Chimney Sweeping, Septic Tank & Air Duct Cleaning
Kansas Retailers' Sales TaxNotice92-07Sales of Newspaper
Kansas Retailers' Sales TaxNotice92-09Kansas Hotels/Motels
Kansas Retailers' Sales TaxNotice93-01Sales of Meals by Hospitals
Kansas Retailers’ Sales TaxNotice93-02Application of Sales Tax to Cigarette Excise Tax
Kansas Retailers’ Sales TaxNotice93-04Body and Repair Shops
Kansas Retailers’ Sales TaxNotice94-03Severing of Oil - Utilities
Kansas Retailers’ Sales TaxNotice94-09Subdivision Improvements
Kansas Retailers’ Sales TaxNotice95-08Utility Exemptions for Nonprofit Corps.
Kansas Retailers’ Sales TaxNotice95-09Some Vehicle Sales Now Exempt
Kansas Retailers’ Sales TaxNotice96-06Notification of Department Publications
Kansas Retailers' Sales TaxNotice98-011998 Sales Tax Changes and Exemptions
Kansas Retailers' Sales TaxNotice98-03Direct Pay Authority
Kansas Retailers' Sales TaxNotice98-04Sales Taxation of Broadcasters and Subscriber Radio and Television Services
Kansas Retailers' Sales TaxNotice99-11Notice to fireworks retailers regarding Dec. 28 - Jan. 1 sales period.
Kansas Retailers' Sales TaxNotice99-14Sales Tax Exemptions for Religious Organizations
Kansas Retailers’ Sales TaxNoticeApplication of Sales TaxSales Tax Applied to Bingo Tickets
Kansas Retailers' Sales TaxNoticeBoatsSales tax on boats
Kansas Retailers' Sales TaxNoticeCheck Printing ChargesSales Tax on Check Printing Charges
Kansas Retailers' Sales TaxNoticeFees Charged for Participation in SportsAdmission Fees
Kansas Retailers’ Sales TaxNoticeFreight & Transportation ChargesFreight & Transportation Charges
Kansas Retailers' Sales TaxNoticeGas, Water, Electrical and Heating UtilityApplicability of Sales Tax on Late Charges
Kansas Retailers' Sales TaxNoticeGold, Silver, and Precious MetalsSales of Gold, Silver and Precious Metals
Kansas Retailers' Sales TaxNoticeLate filing by SchoolsLate 2nd Quarter filing by Schools
Kansas Retailers' Sales TaxNoticeMobile HomesSales of Used Mobile Homes
Kansas Retailers' Sales TaxNoticeMotor Vehicle or AircraftResident of another state
Kansas Retailers' Sales TaxNoticeNew Supplemental Form for Sales Tax RefundsSales Tax Refunds on Utilities
Kansas Retailers' Sales TaxNoticeNotice Revocation Regarding Kansas Rural Water DistrictsRevocation of an earlier notice
Kansas Retailers' Sales TaxNoticeOrganizations and AssociationsRetail Purchases and Sales by Organizations and Associations
Kansas Retailers' Sales TaxNoticePrivate & Public ClubsImposition & Sales Tax on Club Sales
Kansas Retailers' Sales TaxNoticeRetail Sales Involving Federal Excise TaxFederal Excise Tax Taxability
Kansas Retailers' Sales TaxNoticeSales of Christmas treesSales of Christmas trees
Kansas Retailers' Sales TaxNoticeSales Tax Exemptions For Fees And Chargers Made By Political Subdivisions-Taxation of Admission Charges/Exemption Of Participation Charges-
Kansas Retailers’ Sales TaxNoticeServices in connection with grooming of animals and pets.Pet Grooming
Kansas Retailers' Sales TaxNoticeSoldiers & Sailors Civil Relief ActSales Tax on Motor Vehicles Titled in Kansas By Military Personnel
Kansas Retailers' Sales TaxNoticeTaxation of Motor Fuel Used Off-HighwayTaxation of Fuel Used Off-Highway
Kansas Retailers' Sales TaxNoticeNotices Published
Kansas Retailers' Sales TaxNoticeLeague and Tournament Organizations
Kansas Retailers' Sales TaxNoticeTerrain Vehicles - Dirt Bikes
Kansas Retailers' Sales TaxNoticeTire Retreading
Kansas Retailers' Sales TaxNotice1998 Interest Rate Notice
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 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 Retailers' Sales TaxOpinion LetterO-1998-02Taxability of farm machinery and equipment, and repair and replacement parts.
Kansas Retailers' Sales TaxOpinion LetterO-1998-01Taxability of tickets sold to performances in Kansas.
Kansas Retailers' Sales TaxOpinion LetterO-1998-03Taxability of computers purchased by a farmer for farm use.
Kansas Retailers' Sales TaxOpinion LetterO-1998-04Taxability of purchases by manufactures for resell.
Kansas Retailers' Sales TaxOpinion LetterO-1998-07Taxability of memberships.
Kansas Retailers' Sales TaxOpinion LetterO-1998-11Sales tax exemptions for non-profit organizations.
Kansas Retailers' Sales TaxOpinion LetterO-1998-13Taxability of hauling services.
Kansas Retailers' Sales TaxOpinion LetterO-1998-14Taxability of purchases made by nursing homes.
Kansas Retailers' Sales TaxOpinion LetterO-1998-16Taxability of oil and grease used in printing presses.
Kansas Retailers' Sales TaxOpinion LetterO-1998-15Taxability of labor services and sales to farmers.
Kansas Retailers' Sales TaxOpinion LetterO-1998-19Funeral Services
Kansas Retailers' Sales TaxOpinion LetterO-1998-20Collection duties for labor services and materials.
Kansas Retailers' Sales TaxOpinion LetterO-1998-22Fund raising activities by schools/non-profit organizations.
Kansas Retailers' Sales TaxOpinion LetterO-1998-23Project exemption certificates for religious organizations.
Kansas Retailers' Sales TaxOpinion LetterO-1999-01Senior Center Fund Raisers
Kansas Retailers' Sales TaxOpinion LetterO-1999-02Local tax on automobile sales.
Kansas Retailers' Sales TaxOpinion LetterO-1999-08Sale and installation of farm machinery and equipment.
Kansas Retailers' Sales TaxOpinion LetterO-1999-06Transfer of tangible personal property from one company to another.
Kansas Retailers' Sales TaxOpinion LetterO-1999-07Sales of fund raising items to entities that resell the items to a consumer.
Kansas Retailers' Sales TaxOpinion LetterO-1999-12Accrual vs. cash basis accounting.
Kansas Retailers' Sales TaxOpinion LetterO-1999-14Sales of truck tarps to ICC carriers.
Kansas Retailers' Sales TaxOpinion LetterO-1999-13Internet related telecommunications questions.
Kansas Retailers' Sales TaxOpinion LetterO-1999-17Sales tax exemption for projects involving the U.S. government.
Kansas Retailers' Sales TaxOpinion LetterO-1999-18KDOR policy with regard to "hand tools".
Kansas Retailers' Sales TaxOpinion LetterO-2000-01Use of recreational facilities.
Kansas Retailers' Sales TaxOpinion LetterO-1999-20Sales and installation of residential and business security alarm systems.
Kansas Retailers' Sales TaxOpinion LetterO-2000-002Capital improvement fees imposed by a country club.
Kansas Retailers' Sales TaxOpinion LetterO-2000-003Sales of water softeners sold and installed in Kansas residences.
Kansas Retailers' Sales TaxOpinion LetterO-1999-027Religious organizations.
Kansas Retailers' Sales TaxOpinion LetterO-1999-024Project exemption certificates.
Kansas Retailers' Sales TaxOpinion LetterO-1999-025Taxation of utilities.
Kansas Retailers' Sales TaxOpinion LetterO-1999-028Converters purchased by a cable company.
Kansas Retailers' Sales TaxOpinion LetterO-1999-021Hotel rooms rented for more than 28 consecutive days by a single business.
Kansas Retailers' Sales TaxOpinion LetterO-2000-005Businesses that are exempt from Kansas sales tax.
Kansas Retailers' Sales TaxOpinion LetterO-2000-004Inspection, maintenance and repair of fire extinguishers for churches.
Kansas Retailers' Sales TaxOpinion LetterO-2000-007Franchise fees imposed by a city.
Kansas Retailers' Sales TaxOpinion LetterO-2000-011Purchases by a Kansas elevator contractor for use in out-of-state construction projects.
Kansas Retailers' Sales TaxOpinion LetterO-2000-013Tangible equipment removed from oil and gas leases when sold as salvage.
Kansas Retailers' Sales TaxOpinion LetterO-2000-014Nonprofit organization sales tax responsibilities.
Kansas Retailers' Sales TaxOpinion LetterO-2000-016Purchases of items for meal preparation for senior citizen sites by an organization that is exempt from federal tax.
Kansas Retailers' Sales TaxOpinion LetterO-2000-020Annual fundraising events.
Kansas Retailers' Sales TaxOpinion LetterO-2000-018Operation of a quarry in Kansas and performance of construction contracts with rock and other materials removed from that quarry.
Kansas Retailers' Sales TaxOpinion LetterO-2000-017Wholesale sales of vegetable and garden seed packets to Kansas retailers.
Kansas Retailers' Sales TaxOpinion LetterO-2000-021Business of advising clients about opportunities such as college, scholarships, financial aid, and occupations.
Kansas Retailers' Sales TaxOpinion LetterO-2000-023Admission charges to a music concert sponsored by a hospital; hospital to benefit from the profits of the concert.
Kansas Retailers' Sales TaxOpinion LetterO-2000-024Core charges; replacement parts for cars, trucks and other equipment.
Kansas Retailers' Sales TaxOpinion LetterO-2000-028Management services.
Kansas Retailers' Sales TaxOpinion LetterO-2000-031Request for a list of Wichita businesses that are registered to report sales tax on a monthly or quarterly basis.
Kansas Retailers' Sales TaxOpinion LetterO-2000-030Sales of water used exclusively to water livestock held for resale.
Kansas Retailers' Sales TaxOpinion LetterO-2000-033Coin-operated air compressors at convenience stores.
Kansas Retailers' Sales TaxOpinion LetterO-2000-032Telephone charges for a church.
Kansas Retailers' Sales TaxOpinion LetterO-2000-034Coin-operated air compressors at convenience stores.
Kansas Retailers' Sales TaxOpinion LetterO-2000-036Fund raising activities by State employees for worthy causes.
Kansas Retailers' Sales TaxOpinion LetterO-2000-038Monthly fees for subscribing to a satellite radio service.
Kansas Retailers' Sales TaxOpinion LetterO-2000-040Core drilling, wall sawing, and hydro-sawing of concrete.
Kansas Retailers' Sales TaxOpinion LetterO-2000-039Sales of large, carved, gaily colored wooden horses for a community purpose.
Kansas Retailers' Sales TaxOpinion LetterO-2000-043Distribution of skin care products through multi-level distribution agents who sell at wholesale to cosmetic surgeons and dermatologists.
Kansas Retailers' Sales TaxOpinion LetterO-2000-044Telephone billings; state and local sales taxes.
Kansas Retailers' Sales TaxOpinion LetterO-2001-002Explanation of "notices" issued by the department.
Kansas Retailers' Sales TaxOpinion LetterO-2001-007Equipment rental company servicing the construction industry.
Kansas Retailers' Sales TaxOpinion LetterO-2001-008Cub scout troop sponsored by a church.
Kansas Retailers' Sales TaxOpinion LetterO-2001-010Country clubs.
Kansas Retailers' Sales TaxOpinion LetterO-2001-011Country club membership dues.
Kansas Retailers' Sales TaxOpinion LetterO-2001-014Watch repair services and sales of repair parts.
Kansas Retailers' Sales TaxOpinion LetterO-2001-016Carpet shipped to a Kansas retailer.
Kansas Retailers' Sales TaxOpinion LetterO-2001-015Repair parts and services for manufacturing machinery and equipment.
Kansas Retailers' Sales TaxOpinion LetterO-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.
Kansas Retailers' Sales TaxOpinion LetterO-2001-024Integrated Plant Exemption related.
Kansas Retailers' Sales TaxOpinion LetterO-2002-001Direct pay permits.
Kansas Retailers' Sales TaxOpinion LetterO-2002-002Car wash purchases of water and utilities.
Kansas Retailers' Sales TaxOpinion LetterO-2002-004Tarp bought to cover the top of an agricultural gravity box.
Kansas Retailers' Sales TaxOpinion LetterO-2002-006Admission tickets to promote live entertainment.
Kansas Retailers' Sales TaxOpinion LetterO-2002-009Parts and services for garage doors at salt manufacturing facilities.
Kansas Retailers' Sales TaxOpinion LetterO-2002-013Sales of bottled water to restaurant patrons.
Kansas Retailers' Sales TaxOpinion LetterO-2003-002Various audio production services.
Kansas Retailers' Sales TaxOpinion LetterO-2003-003Roof repair services performed on a commercial building.
Kansas Retailers' Sales TaxOpinion LetterO-2003-004Admission charges to church camps.
Kansas Retailers' Sales TaxOpinion LetterO-2003-005Sales tax revenues available for payment of special obligation revenue bonds.
Kansas Retailers' Sales TaxOpinion LetterO-2003-006Manufacture and sale of mid-size business aircraft.
Kansas Retailers' Sales TaxOpinion LetterO-2003-008Recreation facilities located in multiple cities.
Kansas Retailers' Sales TaxOpinion LetterO-2003-009Short and extended-stay living accommodations.
Kansas Retailers' Sales TaxOpinion LetterO-2004-003Taxation of utility services in Kansas.
Kansas Retailers' Sales TaxOpinion LetterO-2004-002Sanitizing process performed with steam at slaughterhouses, meat packing plants, and other food processors.
Kansas Retailers' Sales TaxOpinion LetterO-2004-004Sales of an "external defibrillator" sold pursuant to a written order issued by a physician.
Kansas Retailers' Sales TaxOpinion LetterO-2004-005Sales tax relating to community action agencies.
Kansas Retailers' Sales TaxOpinion LetterO-2004-006Refund claims.
Kansas Retailers' Sales TaxOpinion LetterO-2004-007Rental and sales of various products; provision of a variety of services.
Kansas Retailers' Sales TaxOpinion LetterO-2005-001Copy and duplicating services.
Kansas Retailers' Sales TaxOpinion LetterO-2005-002Infrared thermographic scanning services.
Kansas Retailers' Sales TaxOpinion LetterO-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.
Kansas Retailers' Sales TaxOpinion LetterO-2005-003Transfer of assets that are in Kansas from one corporation or LLC to another corporation or LLC.
Kansas Retailers' Sales TaxOpinion LetterO-2005-005Criminal background checks for businesses.
Kansas Retailers' Sales TaxOpinion LetterO-2006-001Retail business on a Kansas military base under a long-term AAFES (Army Air Force Exchange Service) concession contract.
Kansas Retailers' Sales TaxOpinion LetterO-2006-002Sales taxability of GAP (Guaranteed Auto Protection) charges.
Kansas Retailers' Sales TaxOpinion LetterO-2006-004Mine reclamation work including the pumping of concrete and fly ash.
Kansas Retailers' Sales TaxOpinion LetterO-2006-005Sales tax on property tax for equipment charged to a lessee by a lessor.
Kansas Retailers' Sales TaxOpinion LetterO-2007-003Services associated with the wholesale of gasoline, diesel fuel and oil.
Kansas Retailers' Sales TaxOpinion LetterO-2007-004Credit for sales taxes paid on a purchase in another state when item is later used in Kansas.
Kansas Retailers' Sales TaxOpinion LetterO-2008-001Sales of fiberglass-reinforced plastic (FRP) panels.
Kansas Retailers' Sales TaxOpinion LetterO-2008-002Sales of lawnmowers to farmers.
Kansas Retailers' Sales TaxOpinion LetterO-2008-003Sales tax on oil patch services.
Kansas Retailers' Sales TaxOpinion LetterO-2008-006Analog-to-Digital Converter Box Coupon Program
Kansas Retailers' Sales TaxOpinion LetterO-2008-007Sightseeing or entertainment tours.
Kansas Retailers' Sales TaxOpinion LetterO-2009-001Vehicle leases.
Kansas Retailers' Sales TaxOpinion LetterO-2009-002Association sponsoring educational seminars for members and non-members.
Kansas Retailers' Sales TaxOpinion LetterO-2009-003"Transfer fee" in conjunction with the sale of rental car company vehicles.
Kansas Retailers' Sales TaxOpinion LetterO-2009-004Advertising and design agency charges for industrial design and mechanical engineering design services.
Kansas Retailers' Sales TaxOpinion LetterO-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?
Kansas Retailers' Sales TaxOpinion LetterO-2009-009Items purchased pursuant to the Kansas Appliance Replacement Program (KARP).
Kansas Retailers' Sales TaxOpinion LetterO-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?
Kansas Retailers' Sales TaxOpinion LetterO-2009-013Ramps sold to the physically disabled.
Kansas Retailers' Sales TaxOpinion LetterO-2009-014Vehicle repossession by a dealership that financed the sale.
Kansas Retailers' Sales TaxOpinion LetterO-2010-001Rock picked up at a Kansas quarry and delivered to a jobsite in Oklahoma.
Kansas Retailers' Sales TaxOpinion LetterO-2010-002Rental charges for temporary scaffolding at a refinery.
Kansas Retailers' Sales TaxOpinion LetterO-2010-003Internet website operation.
Kansas Retailers' Sales TaxOpinion LetterO-2010-004Bond requirements for out-of-state contractors.
Kansas Retailers' Sales TaxOpinion LetterO-2010-005Kansas sales tax as applied to application service providers (ASP's).
Kansas Retailers' Sales TaxOpinion LetterO-2010-006Sales tax in Kansas as applied to sales of medical items.
Kansas Retailers' Sales TaxOpinion LetterO-2010-007Installation or application services performed to repair damages to motor vehicles.
Kansas Retailers' Sales TaxOpinion LetterO-2010-011Testing services performed by third-party testing laboratories.
Kansas Retailers' Sales TaxOpinion LetterO-2011-001Customer layaway contracts and time payments.
Kansas Retailers' Sales TaxOpinion LetterO-2011-003Comments on proposed sales tax regulations.
Kansas Retailers' Sales TaxOpinion LetterO-2011-004Farmers and ranchers selling whole animals to consumers.
Kansas Retailers' Sales TaxOpinion LetterO-2011-005Contractor-retailer related sales tax issues.
Kansas Retailers' Sales TaxOpinion LetterO-2011-006Aviation fuel for aircraft used in carrier operations.
Kansas Retailers' Sales TaxOpinion LetterO-2011-007Furnishing of equipment with an operator.
Kansas Retailers' Sales TaxOpinion LetterO-2011-009Purchase of training videos.
Kansas Retailers' Sales TaxOpinion LetterO-2011-010Wind farm's sales tax liabilities as a consumer.
Kansas Retailers' Sales TaxOpinion LetterO-2011-011Pet food pallets and shrink wrap.
Kansas Retailers' Sales TaxOpinion LetterO-2011-012Sales tax as it applies to a direct-mail advertising company.
Kansas Retailers' Sales TaxOpinion LetterO-2011-013Sales of aviation gasoline and jet fuel by a private Fixed-Base Operator on a US government installation
Kansas Retailers' Sales TaxOpinion LetterO-2011-014Assembly of a manufactured product.
Kansas Retailers' Sales TaxOpinion LetterO-2012-001Sales tax applicability to charges for "hosted software product" billed to Kansas physicians.
Kansas Retailers' Sales TaxOpinion LetterO-2012-003Out-of-state sign company; installation of signs in Kansas by an in-state company.
Kansas Retailers' Sales TaxOpinion LetterO-2012-004Sales promotions.
Kansas Retailers' Sales TaxOpinion LetterO-2013-003Sep-up and pick-up charges for rentals of water pumps subject to sales tax.
Kansas Retailers' Sales TaxOpinion LetterO-2013-002Processing charges subject to sales tax.
Kansas Retailers' Sales TaxOpinion LetterO-2013-004Late fees charged to utility customers.
Kansas Retailers' Sales TaxOpinion LetterO-2014-001Sales taxation of businesses that fabricate articles for third parties.
Kansas Retailers' Sales TaxOpinion LetterO-2015-001Internet Tax Freedom Act (ITFA)
Kansas Retailers' Sales TaxOpinion LetterO-2015-002Direct Mail
Kansas Retailers' Sales TaxOpinion LetterO-2015-003Agricultural Credit Association - Farm Credit System
Kansas Retailers' Sales TaxOpinion LetterO-2016-001Solar Power Purchase Agreements
Kansas Retailers' Sales Tax
Motor Vehicle Fuel Tax
Opinion LetterO-2009-010Wholesale diesel and gasoline fuel supplies.
Kansas Retailers' Sales Tax
Vehicles Rental Excise Tax
Opinion LetterO-2002-016Sales tax and vehicle rental excise tax application to a truck rental company's billings.
Kansas Retailers' Sales Tax
Withholding and Declaration of Estimated
Opinion LetterO-2011-002Oil well services.
Dry Cleaning Environmental Surcharge
Kansas Retailers' Sales Tax
Private Letter RulingP-1999-219Calculation of dry cleaning environmental surcharge and sales tax and the treatment of coupons and discounts.
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 TaxPrivate Letter RulingP-1998-01Prosthetic and orthopedic appliances
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-04Original construction and how sales tax applies to the completion of unfinished space within a building.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-07Application of sales tax on new construction and remodeling.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-08Hair care products.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-06Application of sales tax on health foods and vitamins.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-15Gas consumed by pollution control equipment to treat by products of the manufacturing process.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-13Programmed music received via a roof mounted satellite.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-22Educational materials, food and repair materials purchased by a not-for-profit shelter.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-21Advertising agency services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-25Application of sales tax to discounts and definition of selling price.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-23Delivery and set-up of tangible personal property in Kansas.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-26Rock purchased by a rock quarry.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-24Sales tax liability of insurance company's when a totaled vehicle is retained by the owner.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-27Reimbursement services provided to employees by employers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-28Testing Services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-33Materials removed from inventory by a retailer/contractor.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-34Contractors are the final user or consumer per Kansas statutes and regulations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-36Original construction.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-44Freight or handling charges.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-43Leases and how trade-ins are applied to leases.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-45Internet Services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-46DietarySupplements.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-49Interstate & intrastate residential and commercial telephone services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-50Leasing space on a computer system.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-52Application of sales tax to third party vendors.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-54Definition of retail sales.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-56Building a new residential swimming pool.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-55Internet access fees and web hosting.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-57Resale exemptions for out-of-state contractors.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-59Services and transportation charges.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-61Dietary Supplements
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-62Sales in interstate commerce.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-65Religious Organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-68Safety equipment attached to a motor vehicle.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-69Non-titled equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-71Teaching Yoga.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-85Definition of residence includes nursing homes.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-93Horse Feed.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-95Sales tax on materials purchased by contractors to be used for residential remodeling.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-106Religious Organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-89Residential remodeling.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-111Project exemptions for tribal entities.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-96Religious Organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-81How mergers effect sales tax exemptions.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-87Propane & tanks used for barbecue grills.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-110Exemptions for non-profit organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-82Irrigation equipment purchased by a farmer for farm use.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-94PTA's and PTO's.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-107Internet services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-77Residential land improvements.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-98Sales tax on catering services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-102Shredding and recycling.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-90Definition of an educational institution.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-108Chemicals added to natural gas.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-76Backhoe services and sales in interstate commerce.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-103Labor services performed on repairs of pools and spas.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-91Sales tax on underground irrigation pipe.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-86Labor to repair hail damage.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-73Religious Organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-83Non-profit organizations are responsible for collecting sales tax on their retail sales.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-101Leasing space on a computer system.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-130Consumed in Production.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-122Exempt status of the American Red Cross.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-123Resale exemption certificates.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-126Printing supplies and maintenance agreements.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-127Nutrition Supplements.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-112Labor and subcontracted labor services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-119Utilities purchased by religious organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-115Definition of religious organization.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-105Fundraising projects by schools.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-120Admissions.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-75Pools and spas installed in residences.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-129On-line services and mailing lists.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-134Maintenance contracts.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-136Internet and computer connect/hook-up services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-133Fund raisers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-131Definition of a religious organization.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-118How sales tax is applied to security alarms and monitoring services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-117How sales tax is applied to security alarms and monitoring services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-148Application of sales tax to prepaid telephone cards and discount cards.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-152Distributors fees and shipping and handling charges.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-149Service of renting or leasing tangible personal property.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-139Buildings for farm use.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-140Sales made by religious organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-144800 calls in Kansas.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-147Application of sales tax on the purchase and delivery of aircraft in Kansas.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-159Application of exemptions for non-profit organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-156Exemption for prosthetic and orthopedic appliances.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-154Habitat for Humanities.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-157Labor purchased by a community action group to repair or weatherize low income housing..
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-167Home school purchases.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-163Definition and application of sales tax to religious organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-175Purchases by farmers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-171Home Owners Associations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-172Definition of religious organization.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-169Fundraisers by or on behalf of exempt youth development organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-181Movies provided by a hotel to its guests.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-179Isolated or occasional sales of store fixtures.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-174Educational Institution Exemption Definition
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-182Installation of residential piping, water meters and electrical meters.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-177Definition of educational institution.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-160Security monitoring equipment and monitoring fees.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-178Nonprofit Endowment Associations
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-194Resale exemption certificates.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-195Church Athletic Foundation fees for sporting events.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-184Training Materials
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-188Utilities for home businesses.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-196Exemption under 79-3606(vv).
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-189Candy sells by youth recreation organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-187Exemption for religious organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-183Newspapers, magazines, periodicals, trade journals and publications.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-204Computer & internet services provided to guests in a hotel room.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-198Swimming pool maintenance.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-190Educational Institution.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-197PTO Fundraisers
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-191Religious Organization
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-205Custom prosthetic & orthotic devices.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-218Exemption for manufacturing machinery and equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-217Project Exemption Certificates for Federal Entities.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-215Promotional Materials
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-210PTO
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-209Education Institutions
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-206Religious Organizations exemption effective date.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-214Religious Organizations
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-219Exemption for non-profit nonsectarian comprehensive multidiscipline youth development programs.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-220Direct purchases by the state.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-223Nonprofit Hospital Exemptions
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-224Exemption for equipment leased to radio stations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-07Non-prescription drugs.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-05Drain Cleaning Services
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-04Recycling
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-034-H Programs
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-08School Fund Raisers
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-13Customer representative voice and data communication services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-19Utility exemption for manufacturers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-14Residential repair and remodeling services exemption.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-12PTA/PTO
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-17Educational Institutions.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-20Internet, pay per view, video games and cable services provided to guests by hotels.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-16Not-for-profit organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-21Underground cable installation.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-31Rental of medical equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-27Non-profit hospital exemption.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-24Taxable services performed in another state.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-37Fund raisers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-34Fund raising for non-profit organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-28Non-profit organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-25Internet services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-35Demolishing an existing building and replacing the building.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-22 Religious Organizations
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-23Waste Water Hauling
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-32Kansas agent, no place of business in Kansas.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-38Membership dues.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1998-222Direct pay permits and out-of-state contractors.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-06Not-for-profit corporation.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-39Rental of portable toilets.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-48Non-profit organizations (support groups)
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-52Out of state manufacturer making deliveries to Kansas and hiring local contractors to do installation.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-59Home furnishings delivered out of state.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-43Freight and transportation charges.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-51Warranty, maintenance or service contracts.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-53Hospital gift shops.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-60Functional equivalent of a parent teacher organization.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-61Transfer of tractors and trailers to a wholly owned company in exchange for equity.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-49Comprehensive multidiscipline youth development organization.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-41Freight and installation charges when separately stated.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-50Requirements for retailers to maintain exemption certificates.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-47Franchise and FCC fees on cable television billings.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-42Day care provider/center.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-45Automatic gratuities or service charges.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-66Sales of various types of lifts and other equipment designed and used to provide accessibility to buildings.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-65Qualification for exemption from Kansas Retailers' Sales Tax of labor services to complete a building.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-75Snow removal services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-76Drum reconditioning; lubricating oils.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-70Products used in health care and sports medicine areas; braces, cold compression therapy, blood flow equipment and blood circulation equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-73Mowing, dirt and tree branch hauling, snow plowing and grading services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-74Hauling/transporting sand.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-69Child advocate groups.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-88Airplane hanger rental.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-93Towing services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-94Retail sales by parent teacher associations, public schools and school student clubs.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-91Booster clubs do not qualify as PTA's or PTO's.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-85Sale of dietary supplements, enzymes, mineral supplements, skin care lotions and antioxidants.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-84Religious organization sales tax exemption.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-89Labor auctions by not-for-profit educational institutions.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-79Gross receipts received from pager services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-90What constitutes exclusive use for religious purposes?
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-81Machinery and equipment used to process feed.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-92Booster clubs do not qualify as PTA's or PTO's.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-80Repair and/or calibration services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-97Materials and supplies for publishing an environmental calendar to be distributed free of charge.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-98Nonprofit organization sponsorship of fund raiser to sponsor youth organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-55Internet access charges.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-106Church purchases of furniture, fixtures, equipment and utilities for a reading room.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-114Sales of gopher bait used exclusively on land for agricultural production.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-109Purchases by a Girl Scout Troop.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-119Purchases by a non-profit 501(c)(3) exempt corporation funded by grants from the State of Kansas and the U.S. government.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-117Retail sales of tangible personal property delivered to a Kansas customer.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-120Services to construct a building.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-124Fees charged to persons under 18 years of age for participation in weekly races.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-123Purchase of welding rod used to repair or maintain farm machinery and equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-118Sales to educational institutions on rentals of hotel rooms.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-125Purchase of a fuel truck by a city for operation at an airport.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-128Non-profit organization fund raising sales
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-129Purchases of books by libraries.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-132Private elementary or secondary school exemption.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-110Sales and installation of carpet in a multistate chain of hotels.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-140Civic organization sponsorship of community youth activities.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-134Purchases of medical supplies, durable medical equipment, office supplies, building repair costs, etc. by certain organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-137Sales of a dirt scraper which is designed for use with farm tractors.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-143Multi-level network marketing company sales of stressless, pain relief and smokers help capsules.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-139Construction project consisting of the construction of a new addition to an existing grocery store.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-136Sales of packaged fruit, individual pieces of fruit and prepackaged salads and sandwiches.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-115Purchases of tangible personal property, by contractors, for the construction, reconstruction or modification of the Kansas Turnpike Authority (KTA) roadbed.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-138Labor services to install underground wiring by a local political subdivision.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-133Sale, repair, and maintenance of boilers, burners and related equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-142Repair of railroad rolling stock used in interstate commerce.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-144Demolition of existing structure and construction of new building.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-146Sales of tangible personal property and services for the purpose of raising funds for a nonprofit organization.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-145Airplane sales.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-147Qualifications for a religious organization.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-150Charitable organizations composed of churches, businesses, and lay persons that are separately incorporated.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-151Sales of Christmas trees to raise funds to be donated to youth related non-profit organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-148Religious organization definition as it applies to charitable organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-149Youth baseball non-profit organization.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-155Provision of video captioning services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-154Sales of dietary supplements.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-166Billing, collection and reporting of Kansas State sales tax by an electric and natural gas energy supplier operating solely in Kansas.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-164Labor services performed to install a dome roof on top of an existing storage tank.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-159Demolition work including asbestos removal.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-157FEMA's (Federal Emergency Management Agency) Project Impact.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-158Food purchased for use in preparing meals for consumption by residents of a domestic violence group shelter.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-167Printing and shipping of payment remittances for financial institutions.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-165Food purchased for use by children in Vacation Bible School or food purchased for consumption at an education and training event that is church sponsored.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-168Sales of tangible personal property with delivery out-of-state via the mail or an interstate common carrier.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-160Sales of foodservice products to restaurants, schools and nursing homes.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-163Application of Kansas sales tax to the boar stud business.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-162Taxability of welding rod purchased and used by a farmer.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-156Extended warranties; refund of sales tax upon cancellation.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-173Discontinuation of business.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-175Convention and tourism committee qualifies as a political subdivision.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-177Taxation of the service of transcribing printed documents into Braille.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-176Restoring, reconstructing or replacing a building or facility damaged or destroyed by fire or flood.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-189Services purchased and consumed by hotels: building maintenance, landscape, security, exterminating, employment and employment placement services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-196Qualifications as a religious organization for purposes of Kansas sales tax.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-184Contractor purchases of materials and supplies.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-182Photographic services by a freelance photographer.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-195Excavation/backhoe services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-183Custom slaughter and meat processing operations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-198Qualifications for exemption as a religious organization.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-185Sales by a parent-teacher association or organization.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-205Dirt scrapers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-206Sales of dietary supplements.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-204The service of cleaning above ground storage tanks and the processing of related waste into its component parts.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-201Lease of tangible personal property to certain federal banking entities.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-200Religious organization related request for exemption.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-209Conduct of estate sales on behalf of owners and their heirs.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-215Purchases of tangible personal property and taxable services by a "for profit" hospital.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-216Installation of a complete central heating and air conditioning system at the time of construction of a commercial building.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-214Service of performing thermography and current readings in homes and businesses to detect areas of energy loss.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-208Internet based on-line legal information resource presented in newsletter format.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-210Sales of dietary and health care supplements.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-218Charges for children to ride on a small replica train operated at school carnivals and other community events.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-227Installation of security equipment and provision of monitoring services by a Missouri company to Kansas businesses and residents.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-222Sales of shower vitalizers and liquid enhancers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-225Sales of nutrition supplements.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-223Purchases of food at local restaurants by school district employees.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-224Sales of tangible personal property with delivery to a point outside the State of Kansas.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-231Sales tax treatment of certain pager services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-233Membership dues and recreational activity fees paid to nonprofit community service organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-228Service of arranging for items to be sold on e-bay; an on-line auction service.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-221Taxability of certain items sold to farmers and ranchers in Kansas.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-234Medical device used by orthopedic surgeons to assist in the normal bone healing process following surgery.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-236Religious organization exemption from sales tax.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-235Service of applying fabric treatments and/or a protective coating to furniture and/or carpets.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-229Piano tuning done at a residence.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-239Transfer of a motor vehicle to a corporation.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-245Rentals of hotel rooms by educational institutions.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-246Sale of beverages for human consumption.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-248Repair parts for and repairs made to equipment owned by a contractor, subcontractor or repairman.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-247Admission ticket sales, including service charges.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-252Community service organization services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-256PTO fundraising activities.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-253Kansas historic theaters.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-249Provision of services: credit reporting, employment verification, sale of insurance, escrow closing fees and appraisal services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-250Sales of tickets for admission to school dances and sales of t-shirts.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-269Religious organization sales tax exemption.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-263Contract for repair of large household appliances, HVAC equipment, plumbing, and electrical wiring.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-257Nonprofit organization sales tax treatment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-261Duties Kansas law imposes upon the suppliers of multi-level distributors.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-264Non-profit organization raising funds to be spent on students and their extracurricular activities.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-268Mineral oil purchases to be used in conjunction with grain handling and dust suppression.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-265Nonprofit fund raisers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-266Service of removing coke, iron, sulphides, scale, brine, inferior welds and slag from flowlines, pipelines and refineries.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-03Services provided for the maintenance of sports fields.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-004Coin operated car wash.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-006Motorspeedway related sales tax issues.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-277Retailer purchases of promotional merchandise.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-279Fees paid by subscribers for access to electronic bulletin boards.
Kansas Retailers' Sales TaxPrivate Letter RulingP-1999-278Delivery of goods to points outside Kansas or delivery to an interstate common carrier.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-009Cable television installation services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-007Purchase of an aircraft in the State of Kansas.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-012Senior centers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-010Concrete cutting and coring labor services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-013Fuel surcharges.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-015Propane tanks, equipment, oil and misc. items.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-014Meals purchased by school districts from a restaurant.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-017Waste tire and antifreeze disposal fees.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-022Farm machinery and equipment related.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-018Equipment sales, repairs and rentals.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-027Services and fees charged to customers at hotels and motels.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-021Water delivery surcharges subject to Kansas sales tax.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-029Nonprofit organization sales tax exemptions.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-037Sales of real property.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-039Non-profit association.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-043Direct purchases by a Missouri County
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-044Property stored in the State as inventory.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-045Taxability of the purchase and installation of manufacturing machinery and equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-049Taxability of safety equipment used at a chemical manufacturing facility.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-047Books included in the cost of tuition of a class not subject to sales tax.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-038Sales of excavated materials such as sand, gravel, and rock and the hauling charges associated with delivery to a job site.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-051Computer repair and maintenance services performed at a home or other residence.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-052Catering services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-055Diesel fuel consumed in various quarry operations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-056Leases of suites and hospitality chalets at sporting events.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-059Taxability of the gross receipts from the sale of discount dining cards.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-063Original construction of a new water tower.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-061Overhead costs subject to sales tax.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-064GAP (Guaranteed Auto Protection) premium viewed as the sale of insurance and thus not subject to sales tax in Kansas.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-068Sales of homemade baskets at a craft show on McConnell AFB.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-069Subscriptions for newspapers, magazines, periodicals, trade journals, and other publications.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-071Graphic arts business sales and purchases.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-004Non-profit baseball organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-005Manufacturing and processing businesses.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-007Coupon books.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-012Land improvements that immediately surround a residence.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-006Cable television installation.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-013Transportation services provided by a limousine business.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-016Taxability of overhead and profit.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-014Sale of firewood.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-018Rail spur from main track; relation to exemption for manufacturing machinery and equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-022Gross receipts from the service of providing ergonomic assessment and training.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-027Temporary Storage.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-024Educational institution purchases.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-026Contractor materials and supplies.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-023Design services for the layout of existing or new offices.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-028Leasebacks.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-031Motor vehicle sales and leases.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-034Repairs, installations, improvements, materials purchased for a grain storage facility or a grain milling operation adjacent or connected to a grain storage facility.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-032Towing and winching services; unlocking vehicles, changing tires and jump starts.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-033Ingredients or component parts.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-037Museum qualifications and purchases.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-038Cable television installation.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-042Residential or commercial plumbing.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-040Herbal fiberblend and barley green supplements.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-044Weighing vehicles on commercial scales.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-046Vending machines and video games.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-048Data processing services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-049Repair projects performed for political subdivisions (school districts).
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-047Gross receipts from an information service.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-056Request for tax exempt status.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-057Purchase of farm equipment that is attached or purchased separately from a motor vehicle.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-050Procurement of temporary workers and management services by means of the Internet.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-051Pasture cleaning, barn cleaning, hole drilling in dirt and rock, and fence installation.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-052Flag pole installation and services at a residence.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-054Gross receipts from an information service.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-062Service of cleaning a storage tank.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-063Lagoon construction for a dairy.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-060State sales tax applicability for government contractor.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-064Gross receipts from an information service.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-065Labor and construction services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-066Manufacturing machinery and equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-070Gross receipts from a statistical form of tank and line testing services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-068Labor services performed on an Indian reservation.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-071Community-based mental retardation center related endowment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-078Horse and horsemanship training services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-072Repair and maintenance services and parts.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-082Retail sales of self-contained portable spas.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-074Manufacturing machinery and equipment exemptions.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-076Gross receipts from an information service.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-083Purchases of consumables used in a linen and apparel business.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-084Court-ordered sale of manufactured (mobile homes.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-089Electric or manual wheel chairs; motorized scooters and wheelchair lifts.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-086Pipeline additives.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-087Materials purchased by a community action group to repair or weatherize low-income housing.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-088Gross receipts from fund raising activities.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-091Towing and winching services, unlocking vehicles, changing tires and jump starts.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-097City purchases of building materials and supplies used to construct the building and/or facility for generating electricity.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-093Hydrovacing services
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-098Industrial Revenue Bond (IRB) related.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-095Labor services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-102Sales of T-shirts with profits going to the United Way Fund in New York City.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-108Sale of coupons or discount cards redeemable by third part merchants.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-113Tools sold to Kansas manufacturers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-112Labor services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-020Total invoice amount, including recovery of design, copywriting, art direction and printing related costs, subject to sales tax.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-110Historical society sale of books.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-109Disposable electrode medical products.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-115ATV and watercraft acquisition from dealer for modification and resale.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-122Medical chart information; electronic database solutions.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-118Newspaper subscriptions.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-117Medical supplies and equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-121Senior center.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-119Construction materials purchased with the proceeds of industrial revenue bonds.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-127Taxability of certain publications.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-124Engineering, design, fabrication and installation of control panels for machinery and equipment of manufacturing entities.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-140Electronic Access Control Devices
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-129School PTO's.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-130Weight management clinic for children and adults; fees and dues.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-133City purchase of diesel generator and associated equipment for use by its electric department.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-136Revenue generated by the operations of a church affiliated camp.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-135Purchases of asphalt emulsion by out-of-state county.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-138Shipments by common carrier.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-137Wedding photography.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2001-139Temporary storage of materials.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-001Ingredient or component parts.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-002Christmas tree sales.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-005Taxability of direct purchases by charitable not for profit entities.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-006Hospital purchases.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-007Sailing association charges.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-009Installation of water lines, sanitary sewer lines and storm sewer lines.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-011Chemical purchases to clean dairy equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-010Monthly meter fee charged by a rural water district.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-015Safety shoes for production employees.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-014Senior center purchases.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-019Computer sales and service; Internet Service and Web Hosting services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-020Materials hauled to a job.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-017Services performed on garage doors.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-023Tire repair machine; farm machinery and equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-024Adult day care for young adults with severe/multiple physical and mental disabilities.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-031Charitable organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-030Charitable organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-027Museum tour tickets and gift shop sales.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-026Personal shopper; buy and deliver groceries, gifts, restaurant food, flowers, and toys.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-025Barter transactions.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-032Rental of construction equipment to a contractor.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-033Direct purchase of hotel accommodations by a Kansas or other out of state religious organization.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-035Prepackaged foods.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-034Labor services performed to a fraternity house at a state university.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-037Educational institutions related exemption.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-038Purchase of meat for processing and ultimate sale at retail.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-041Non-for-profit organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-044Dietary supplements; "Protein Drinks".
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-043Sales of propane for: 1) heating or lighting a residence; 2) commercial use; and 3) powering forklifts.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-047Gross receipts from the providing of cleaning services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-053"Core charges" for replacement parts for cars, trucks and other equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-046Gross receipts from the providing of cleaning services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-049Integrated plant exemption.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-050Telephone answering services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-052Service of repair of manufacturing machinery and equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-048Purchases of tickets, additional drinks and desserts by certain entities.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-051Ingredient or component parts.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-054Sale of advertising space on an "electronic bulletin board".
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-055Bills of lading and packing slips.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-058Reports.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-056Labor services for the installation of landscape materials and the construction of ponds that are in connection with the original construction of a building or facility.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-060Nonprofit museum or historical society.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-063Cigarette tax to be included in base for the calculation of sales tax.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-062Campground and recreation center related charges.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-067Gross receipts from the service of providing rehabilitative therapy, taking X-rays, respiratory therapy and nurse staffing.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-069Dietary supplements and nutritional products.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-070Nutritional products.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-071Canned software purchases.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-074Fulfillment center operations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-073Towing charges; glass removal and installation; and dent removal.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-072Federal excise tax on dyed diesel, dyed kerosene and aviation fuel when a separate line on invoice subject to Kansas sales tax.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-077Consumed in production; mylar used in the manufacture of fiberglass tanks.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-079Religious organization activities.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-078RV slips and hook-ups.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-080Transportation charges by a natural gas pipeline company.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-084Religious organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-085Administrative fees and extended warranties associated with motor vehicle sales.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-082Applicability of sales tax exemption to public wholesale water supply districts.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-081Sales of handicapped equipped motor vehicles and accessories.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-083Religious organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-086Sales of memberships to receive discounts at restaurants, retail stores, sporting events, movie theaters, hotels and other service providers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-088Gate receipts charged for admission to trade shows.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-090Guaranteed Auto Protection (GAP) premiums.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-095Charges for access to a data base maintained for internet access.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-093Propane credit card sales; credit card service fees.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-094Direct purchases by a public or private nonprofit hospital.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-092Jewelry store sale items delivered to in-state and out-of-state buyers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-098Desktop publishing.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-099Service of setting up new wall panels and furniture into work cubicles.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-100Parent organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2002-101Dental laboratory metal alloy sales.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-001Plumbing labor services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-005Service of cleaning storage tanks.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-004Non-profit fundraising events.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-011Educational institution qualifications.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-010Church operated thrift shop.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-006Photography, film production and printing in the production of catalogs for customers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-008Health cards that allow the holder to receive discounts from medical care providers and retailers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-014Photographic and video services and products.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-012Leases; financing transactions
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-013Gross receipts received for the installation of a building's overhead door.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-015Purchases of equipment or purchases of repair parts and services for such equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-019Installation of a flue for an industrial oven for use in product testing area.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-021Religious organization exemption.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-017Roof repairs.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-018Purchase order or conditional sales contract.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-023Sales taxation of services done at a well site.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-024Lease of equipment to set up pilot studies for the filtration and production of water at a city's water treatment plant.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-025Gift bag sales by schools.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-026Religious organization exemption.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-027Charitable educational corporation providing resources for the benefit and support of public and community education statewide.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-028Sandblast sand.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-033Definition of religious organization.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-032Publication of community information magazines; advertising in same.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-031Crane services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-029Computerized handwriting analysis.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-030Purchases of weed barrier fabric.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-035Vehicle rentals paid for under terms of an insurance policy.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-036Destination-based sourcing rules.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-037Destination-based sourcing rules - gifts.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-038Destination-based sourcing - event tickets.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-039Sales tax exemptions for political subdivisions of the State of Kansas.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-040Repair of spillway damage due to flood.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-041Nafion membranes used in production of caustic soda and chlorine.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-045Sales of dietary and health care supplements.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-043800 number dictation service; website file transfer service.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-042Charges for boat storage and camper storage.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-046Destination-based sourcing - installation of garage doors and fireplaces.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-048Destination-based sourcing - glass tinting at new residential and commercial construction sites.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-050Nonprofit educational institution.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-049Provision of on-hold message equipment to businesses.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-053Religious organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-052Engraving services on memorial markers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-056Sales of drugs to a person licensed to practice the healing arts, including dentistry, optometry, and veterinary medicine.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-055Transfer of a vehicle from a partner to the partnership or from a partnership to a partner.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-058Exemption for religious organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-059501(c)(3) organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2003-060Charges for monogramming and business logos.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-001Manufacturing machinery and equipment; compressor in a pipeline compressor station.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-002Construction services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-004Motor vehicles sold and delivered in Kansas to a bona fide resident of another state.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-003Collection of sales tax on membership wellness fees.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-005Sales of meals by an outside vendor at Ft. Leavenworth.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-010Delivery charges.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-011Sales of glucose tablets, lancets and alcohol swabs.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-009Service of installing floor coverings performed in connection with original construction.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-007Sale of discount coupon books.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-008Dirt moving services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-012Markup on materials in HVAC residential business.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-013Gross receipts from the sale of services performed in Kansas.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-016Sales of cookies, crafts and plants by a school.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-015Gross receipts from the sale of services performed in Kansas.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-018Purchase of aircraft in the State of Kansas.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-026Gift wrapping services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-024Services related to oil pipelines.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-019Excavating business using backhoes, loaders, excavators, boring machines and concrete crushers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-025Contractor equipment used to fabricate exempt equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-027Contract earth mover; rock quarries.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-029Purchases of dogs, food and other tangible personal property associated with breeding stock.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-030Sale of games for wireless phones.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-031Sale of depreciable property under Section 1031 of the Internal Revenue Code.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-033Charges for renting tower space on a communications tower.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-040Donations to Christian Women's Fellowships.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-032Document shredding and bailing machinery, equipment and services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-037Food service related products.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-041Financing by "off-balance sheet" transactions.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-036Diesel fuel used to transport an aggregate (rock) product from crushing plant to stockpile.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-034Sale of stents to physicians, hospitals and other medical facilities.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-039Snow and ice removal services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-042Isolated or occasional motor vehicle sales.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-044Labor services associated with interior residential painting.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-045Catering services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-047Nonprofit organizations.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-046Purchase of drugs and pharmaceuticals by veterinarians.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-052Certain food services by a Kansas school district.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-051Towing services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-053Microwave equipment and catheters used in treating prostate enlargement.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-054Water utilities furnished to a university (a public educational institution) for dormitories and residential scholarship halls owned by the university.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-055Application of Kansas retailers' sales tax on purchases and sales by a YMCA.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-056Not-for-profits.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-060Nonprofit corporation/charities.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-059Nonprofit corporation.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2004-062Gross receipts from the service of renting of rooms by hotels.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-001Purchases of tangible personal property and services by political subdivisions.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-002Rentals of party and event equipment, including tents, tables, chairs, and tableware, across the State line.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-003Organizations and/or entities exempt from sales tax.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-004Manufacturer's Exemption.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-005Religious organization.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-007Sale and lease of wound closure devices.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-006Sale and lease of therapeutic medical beds and mattresses.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-009Sales tax on receipts of a YMCA facility.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-012Sale, by a political subdivision, of a duty weapon to a retiring officer.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-013Remodeling of a nursing/assisted living facility.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2000-008Internet and associated installation.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-014Sales of implantable medical devices to treat spinal stenosis.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-015Pharmaceutical manufacturing; United State Department of Agriculture (USDA) Good Manufacturing Practices Regulations (GMPR) mandated purchases.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-017Destination-based sourcing rules for roofing business.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-018Fulfillment/regional distribution center for direct selling company.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-019Contracts with out-of-state company to prepare medical billings for patient treatment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-020Electrical work; work done on main breaker; exemption for manufacturing machinery and equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-021Automotive related sales, services and repairs.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-022Community Shelter Fund-raisers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-023Massage therapy services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-026Trash disposal and recycling services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2005-028Sales of restaurant equipment to American Legion and VFW posts.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2006-001Guaranteed Auto Protection (GAP) premiums.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2006-002Tax base for Kansas projects; steel building components.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2006-003Compacting and bailing equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2006-004Non-profit organization providing a nonsectarian comprehensive multidiscipline youth development program.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2006-006Small aircraft industry manufacturer; radial fatigue machine.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2006-007Charges for telephone services for a church parsonage
Kansas Retailers' Sales TaxPrivate Letter RulingP-2006-008Interstate pipeline company's purchases of electricity.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2006-011Contractor purchases of drill bits, saw blades and utility-knife blades.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2006-012Equipment used in document-management services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2006-013Kansas turbine wind farm.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2006-016Sales of safety leggings to a meat packing company.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2006-017Sales of a house to an individual planning to relocate the house to another location.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2007-002Host site for a community-wide grocery relief program.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2007-001Breeding of horses for resale.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2007-003Labor services related to original construction.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2007-005Purchases of CAP18 (a vegetable-oil product) by a manufacturing plant to remediate and control trichloroethene (TCE) contamination.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2007-004Purchases of electricity generating peaking units.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2008-001Sales of meals and drinks in a company cafeteria.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2008-003
Special events rentals and services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2008-005Submittal drawings and blueprints.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2008-006Dietary supplements formulated to help control blood sugar levels.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2008-007Sales of saddles, bridles and other horse equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2008-008Protective apparel.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2008-009Installation, services and inspections of fire sprinkler systems.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2008-010Deicing service for aircraft of commercial air carriers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2008-012Kansas sales tax on equipment and materials purchased and used to construct a wind farm in Kansas.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2009-004Sales tax application to electricity, gas, and water used in nursing homes and other assisted living units.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2009-005Monthly Fees to Access and Use a Pre-Written Computer Software Program.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2009-006Sales of wireless communications devices (transponders) at grocery stores and pharmacies.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2009-007Sales of aviation- related parts, equipment and services by an aviation management consulting business.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2010-001Pet related services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2008-013Decorating center's transfer and installation of Venetian blinds and other window treatments.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2010-002Engineering services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2010-003Sales tax treatment of untethered hot air balloon rides.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2010-004Application of Kansas retailers' sales tax with regard to car rentals.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2010-005Data conversion services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2010-006Manufacturer and third-party rebates.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2010-007Taxability on labor services for the construction of new range land fencing.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2010-008Retail sale of racing tires.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2010-009Various revenue streams and the applicability of Kansas sales tax to each.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2010-010Monthly dues and assessments paid to homeowners association.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2011-001Sales tax on oil and dyed diesel.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2011-003Charges to customers for wireless (3G) broadband connection services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2011-005Rental of swab tanks.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2011-006Entry fees collected for youth baseball tournaments.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2011-008Customer lawaway service for general merchandise.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2011-009Labor and purchase of fly ash used in conjunction with the drilling of deep disposal wells.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2012-001Outdoor, dusk-to-dawn lighting service.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2011-011Charges for brine-impacted soil remediation services including services to dispose of unwanted soil excavated from the remediation site.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2012-002Purchase of farm machinery and equipment; precision farming equipment.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2012-003Sales of firearms by a Kansas firearms dealer.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2012-004Underground electrical distribution "duct bank".
Kansas Retailers' Sales TaxPrivate Letter RulingP-2012-005Purchase and installation of certain interior lighting and fans at a Kansas manufacturing plant and warehouse.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2012-006Safety equipment for employees providing certain oil well drilling services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2012-007Bad check fees and insufficient check charges.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2013-002Sales of wooden and plastic pallets used to store and ship manufactured products.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2014-001Sales tax collection duties in connection with services to healthcare providers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2014-002Taxibility of items fabricated and sold to Kansas farmers and ranchers.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2014-003Internet Freedom Act (ITFA) moratorium on state taxation of customer charges for internet access services.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2014-004Taxable Sales by Schools and Educational Institutions
Kansas Retailers' Sales TaxPrivate Letter RulingP-2014-005Question regarding loyalty cards and Kansas Sales and Use Tax
Kansas Retailers' Sales TaxPrivate Letter RulingP-2014-006Taxability of a material only sale of steel.
Kansas Retailers' Sales TaxPrivate Letter RulingP-2015-001Various sales tax related questions in a retail environment
Kansas Retailers' Sales TaxPrivate Letter RulingP-2015-002Diesel exhaust fluid
Kansas Retailers' Sales TaxPrivate Letter RulingP-2015-003Interface Data Exchange-access records or data
Kansas Retailers' Sales TaxPrivate Letter RulingP-2015-004Mobile Point of Sale Device
Kansas Retailers' Sales TaxPrivate Letter RulingP-2016-001Garage Utilities Residential
Kansas Retailers' Sales Tax
Corporate Income Tax
Private Letter RulingP-2000-030Web center customization for Kansas firms by out-of-state companies.
Kansas Retailers' Sales Tax
Individual Income Tax
Private Letter RulingP-1999-172Golf tournament with proceeds donated to a Parks and Recreation department.
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 Retailers' Sales Tax
Transient Guest Tax
Private Letter RulingP-1999-213Centrally billed credit card charges for federal employees related to business travel expenses.
Kansas Retailers' Sales Tax
Transient Guest Tax
Private Letter RulingP-2000-050Hotel rooms rented for long term periods by a single corporation.
Transient Guest Tax
Kansas Retailers' Sales Tax
Private Letter RulingP-2011-007Temporary housing facilities for Department of Defense military personnel.
Clean Drinking Water Fee
Kansas Retailers' Sales Tax
QAClean Drinking Water FeeSales Tax and the Clean Drinking Water Fee
Kansas Retailers' Sales TaxQAWater WellsServices Performed to Water Wells
Kansas Retailers' Sales TaxQAAirline TicketsSales Tax on Sale of Airline Tickets
Kansas Retailers' Sales TaxQANatural Gas-Residential UseSale of Natural Gas, Electricity, Heat, and Water for Residential Use
Kansas Retailers' Sales TaxQADuplicatingDuplicating
Kansas Retailers' Sales TaxQABeeper ServicesSales Tax on Beeper Services
Kansas Retailers' Sales TaxQAPurchases by State of KansasPurchases by State of Kansas and Political Subdivisions
Kansas Retailers' Sales TaxQAPostage and sales of postage stamps to stamp collectorsPostage/Freight and stamp sales
Kansas Retailers' Sales TaxQATanning ServicesTanning Services
Kansas Retailers' Sales TaxQAFederal Excise TaxFederal Excise Tax
Kansas Retailers' Sales TaxQAInsulinPurchase
Kansas Retailers' Sales TaxQANatural Gas-Agricultural UseSale of Natural Gas, Heat, Electricity or Water for Agricultural Use
Kansas Retailers' Sales TaxQAFarm EquipmentFarm Equipment
Kansas Retailers' Sales TaxQAHotel/Motel PurchasesConsumed by Guests
Kansas Retailers' Sales TaxQABeauty Shops/Barber ShopSales/Services provided by Beauty/Barber Shops
Kansas Retailers' Sales TaxQACoinsTaxability of Coins, Bullion and Stamps
Kansas Retailers' Sales TaxQALottery TicketsSale of Lottery Tickets
Kansas Retailers' Sales TaxQALessons or InstructionLessons or Instruction
Kansas Retailers' Sales TaxQAMotor Vehicle Fuel (GasolineSale of Gasoline
Kansas Retailers' Sales TaxQAGratuities, Service Charges and Minimum ChargesGratuities, Service Charges and Minimum Charges
Kansas Retailers' Sales TaxQAAll Terrain VehiclesSales Tax on Sale of ATV’s
Kansas Retailers' Sales TaxQAWholesalers and DistributorsSales Not Subject to Tax
Kansas Retailers' Sales TaxQAPropane, Lp-Gas, Coal and WoodPropane, Lp-Gas, Coal and Wood
Kansas Retailers' Sales TaxQACar Washing and WaxingItems Consumed in Car Washing and Waxing
Kansas Retailers' Sales TaxQAVehicle Rental Excise TaxGross Receipts
Kansas Retailers' Sales TaxQASwimming PoolsSwimming Lessons/Admissions
Kansas Retailers' Sales TaxQAMulti-Level DistributorsMulti-Level Distributors
Kansas Retailers' Sales TaxQAMeals and DrinksSales of Meals and Drinks
Kansas Retailers' Sales TaxQAFranchise Tax/FeeFranchise Fee
Kansas Retailers' Sales TaxQABarbershops and beauty salonsSales Tax for Barber Shops and Beauty Salons
Kansas Retailers' Sales TaxQAFarm Machinery and EquipmentFarm Machinery and Equipment
Kansas Retailers' Sales TaxQACaterersCatering Service
Kansas Retailers' Sales TaxQADrill Bits and ExplosivesDrill Bits and Explosives
Kansas Retailers' Sales TaxQAAsbestos RemovalSales Tax on Asbestos Removal
Kansas Retailers' Sales TaxQAFireworksSales Tax for Fireworks
Kansas Retailers' Sales TaxQAHospitals (NonprofitPurchases
Kansas Retailers' Sales TaxQAService ContractWarranties and Maintenance Contracts
Kansas Retailers' Sales TaxQAMaintenance ContractMaintenance Contract
Kansas Retailers' Sales TaxQAMeals and Drinks - EmployeesSales of Meals and Drinks to Employees
Kansas Retailers' Sales TaxQAHaircutsService by Barber and Beauty Shops
Kansas Retailers' Sales TaxQASelling PriceSelling Price
Kansas Retailers' Sales TaxQACable TelevisionSales Tax on Cable Television
Kansas Retailers' Sales TaxQAHotel/Motel purchases Which Are Not for ResaleTaxable Items
Kansas Retailers' Sales TaxQAIngredient or Component PartIngredient or Component Part
Kansas Retailers' Sales TaxQAFingernails (ArtificialProfessional Service
Kansas Retailers' Sales TaxQADry CleaningDry Cleaning
Kansas Retailers' Sales TaxQAPurchases by Political SubdivisionsProject Exemption Certificates
Kansas Retailers' Sales TaxQAMonitoring of Alarm SystemsAlarm Systems
Kansas Retailers' Sales TaxQACoin Operated DevicesSales Tax on Coin Operated Devices
Kansas Retailers' Sales TaxQAUniformsLeasing of Uniforms
Kansas Retailers' Sales TaxQAProperty Tax on Leases/RentalsAmount Subject to Sales Tax
Kansas Retailers' Sales TaxQAInterstate CommerceSales into Interstate Commerce
Kansas Retailers' Sales TaxQABlood BankBlood Bank
Kansas Retailers' Sales TaxQAWater Protection FeeGross Receipts
Kansas Retailers' Sales TaxQAPackagingPackaging Material
Kansas Retailers' Sales TaxQAChristmas Tree FarmsMachinery and Equipment Purchases
Kansas Retailers' Sales TaxQAGroundwater Management DistrictPurchases
Kansas Retailers' Sales TaxQARepossessed PropertyRepossessed Property
Kansas Retailers' Sales TaxQAContainersContainers
Kansas Retailers' Sales TaxQAPet boarding and pet groomingSales Tax for Pet Boarding and Pet Grooming
Kansas Retailers' Sales TaxQATrade Fixtures and EquipmentSales of Trade Fixtures and Equipment
Kansas Retailers' Sales TaxQAMaterialsContractor Purchases
Kansas Retailers' Sales TaxQAFederal Government PurchasesDirect Purchase
Kansas Retailers' Sales TaxQATextbook RentalsTextbook Rentals
Kansas Retailers' Sales TaxQAReligious OrganizationsReligious Organizations
Kansas Retailers' Sales TaxQAEducational InstitutionEducational Institution
Kansas Retailers' Sales TaxQANon-profit, nonsectarian day care providers.Non-profit, nonsectarian day care providers.
Kansas Retailers' Sales TaxQAParent Teachers Associations (PTA), Parent Teacher Organization (PTO), and Booster ClubsQuestions and Answers relating to PTA's, PTO's and Booster Clubs.
Kansas Retailers' Sales TaxQAFederal areas - application of Kansas tax.Taxation of sales made in federal areas.
Kansas Retailers' Sales TaxQACountry ClubsQ & A on Country Club Dues and Purchases
Kansas Retailers' Sales TaxQADrilling contractors, well service providers, and oil and gas producers.Sales taxation of drilling contractors, well service providers, and oil and gas producers.
Kansas Retailers' Sales TaxQAShipping chargesTreatment of shipping charges when a shipment includes both taxable and nontaxable goods.
Kansas Retailers' Sales TaxQAPhotographers and photofinishers.Photographers and photofinishers.
Kansas Retailers' Sales TaxQAPrescription Requirement in Sales Tax Exemption for Prosthetic Devices and Mobility Enhancing EquipmentPrescription is required for purchase of prosthetic device or mobility enhancing equipment to be exempt, but prescription need not be written.
Kansas Retailers' Sales TaxQAMobility enhancing equipment installed on a motor vehicleMobility enhancing equipment installed on a motor vehicle
Kansas Retailers' Sales TaxQAHVAC Equipment Used in Manufacturing PlantsHVAC Equipment Used in Manufacturing Plants
Kansas Retailers' Sales TaxQARetail sales of computer softwareHow have retail sales of computer software been taxed in Kansas over the years?
Kansas Retailers' Sales TaxQAHow are telephone answering services taxed in Kansas?How are telephone answering services taxed in Kansas?
Kansas Retailers' Sales TaxQAFuel Surcharges Are Fuel Surcharges Charges Taxable
Kansas Retailers' Sales TaxQAPortable toilets - port-a-pottiesPortable toilets, portable offices, and PEC's
Kansas Retailers' Sales TaxQAQuestions and answers on rebates and incentives issued directly to retailers.Questions and answers on rebates and incentives issued directly to retailers.
Kansas Retailers' Sales TaxQARoom & board contractsRoom & board contracts
Kansas Retailers' Sales TaxQADrop ShipmentsDrop Shipments
Kansas Retailers' Sales TaxQARetail Promotional DealsSales tax treatment of retail promotional deals.
Kansas Retailers' Sales TaxQAPicture messaging and push-to talk services.Picture messaging and push-to talk services.
Kansas Retailers' Sales TaxQATax base for taxable construction services.Tax base for taxable construction services.
Kansas Retailers' Sales TaxQAChristmas Decorating ServicesChristmas Decorating Services
Kansas Retailers' Sales TaxQAFact Sheet for DentistsSales Tax for Dentists, Orthodontists, Endodontist, Periodontists
Tire Tax
Kansas Retailers' Sales Tax
QATire Excise TaxTire Excise Tax
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 TaxRev. Ruling19-1996-1Industrial Revenue Bonds
Kansas Retailers' Sales TaxRev. Ruling19-1997-1Application of Sales Tax to a Debtor's Redemption of a Repossessed Motor Vehicle
Kansas Retailers' Sales TaxRev. Ruling19-1997-2Taxation of Farrier Services
Kansas Retailers' Sales TaxRev. Ruling19-1997-3Sales tax on farm trailers.
Kansas Retailers' Sales TaxRev. Ruling19-1998-1Application of Kansas Retailers' sales and consumers' compensating tax on purchases of motor vehicles to be converted to implements of husbandry.
Kansas Retailers' Sales TaxRev. Ruling19-1998-2Construction and application of the sales tax exemption for non-profit organizations that provide nonsectarian comprehensive multidiscipline youth development programs and activities.
Kansas Retailers' Sales TaxRev. Ruling19-1999-1Application of Sales Tax to Sales of Baling Twine
Kansas Retailers' Sales TaxRev. Ruling19-2002-2Sales taxation of drilling contractors, well service providers and oil and gas producers.
Kansas Retailers' Sales TaxRev. Ruling19-2003-1Sales taxation of utility services sold to non-profit nursing homes and certain other non-profit housing facilities.
Kansas Retailers' Sales TaxRev. Ruling19-2006-1Sales taxation of wireless communication towers, broadcast towers and antenna and relay sites ("towers"), and related equipment.
Kansas Retailers' Sales TaxRev. Ruling19-2009-01Tax Treatment of Computer Software Maintenance Agreements in Kansas.
Kansas Retailers' Sales TaxRev. Ruling19-2010-05Reporting Sales Tax on Contractor Labor Services Paid for with Progress Payments
Kansas Retailers' Sales TaxRev. Ruling19-2011-01Sales Tax Treatment of Charges for Participation in Guided and non-guided Hunting and Certain Sales of Game Birds
Kansas Retailers' Sales TaxRev. Ruling19-2013-01Sales Tax Treatment of Home Service Contracts
Kansas Retailers' Sales TaxRev. Ruling19-78-11Interstate Carrier Vehicle Leases
Kansas Retailers' Sales TaxRev. Ruling19-78-3Ingredient or Component Part
Kansas Retailers' Sales TaxRev. Ruling19-78-5Time for filing returns
Kansas Retailers' Sales TaxRev. Ruling19-78-7Property damaged in transit
Kansas Retailers' Sales TaxRev. Ruling19-78-8Food Sales Tax Refund
Kansas Retailers' Sales TaxRev. Ruling19-86-1Membership Fees and Dues
Kansas Retailers' Sales TaxRev. Ruling19-86-3Dues - Special Assessments
Kansas Retailers' Sales TaxRev. Ruling19-87-3Assessments Made By Associations
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 Retailers' Sales Tax
Transient Guest Tax
Rev. Ruling19-2010-04Tax Base for Kansas Transient Guest Taxes and the Sales Tax Imposed at K.S.A. 2009 Supp. 79-3603(g)
Cigarette and Tobacco Products
Corporate Income Tax
Estate Tax
Individual Income Tax
Kansas Retailers' Sales Tax
Privilege
Property Tax
Session LawL. 2002 ch. 185(Amends Chapter 89)An Act relating to taxation; amending K.S.A. 12-187, 12-189, 17-4634, 17-7507, 79-2401a, 79-2803a, 79-3226, 79-3271, 79-3279, 79-3310 and 79-3312 and K.S.A. 2001 Supp. 17- 2036, 17-7503, 17-7504, 17-7505, 17-76,139, 56-1a606, 56-1a607, 56a-1201, 56a-1202, 56a-1203, 79-201w, 79-1476, 79-3295, 79-32,100a, 79-32,205, 79-32,206, 79-32,211, 79- 3311, 79-3603, 79-3620, 79-3635, 79-3703 and 79-3710 and repealing the existing sections; also repealing K.S.A. 12-189e and K.S.A. 2001 Supp. 79-3603, as amended by section 1 of 2002 Senate Bill No. 372.
Cigarette and Tobacco Products
Kansas Retailers' Sales Tax
Session LawL. 2004 ch. 140AN ACT concerning cigarettes; relating to sales by licensed dealers; sales tax requirements; shipment; providing penalties for certain unlawful acts; counterfeit cigarettes.
Corporate Income Tax
Estate Tax
Homestead Property Tax Refunds
Individual Income Tax
Kansas Retailers' Sales Tax
Session LawL. 2009 ch. 142AN ACT concerning taxation; relating to settlement authority of secretary of revenue, certain assessments; income tax credits, limitations; valuation of land devoted to agricultural use for estate tax purposes; periods of limitation for certain refunds and credits; sales tax exemptions; homestead property tax refunds; amending K.S.A. 2008 Supp. 79-15,253, 79-3230, 79-32,211, 79-32,258, 79-3606, 79-3609 and 79-4502 and repealing the existing sections.
Corporate Income Tax
Homestead Property Tax Refunds
Individual Income Tax
Property Tax
Kansas Retailers' Sales Tax
Session LawL. 2008 ch. 182AN ACT concerning taxation; relating to public utilities; late filing of returns, penalties; exemptions, duties of county appraiser, assessed valuation; property tax exemptions; income tax credits, certain capital investment after disaster emergency and property taxes paid; electronic filing of tax returns; income tax, business income, apportionment and corporation surtax; sales tax exemptions; homestead property tax refund; amending K.S.A. 79-1803, 79-3220 and 79-3285 and K.S.A. 2007 Supp. 75-5151, 79-201a, 79-201b, 79-201j, 79-213, 79-223, 79-5a27, 79-3271, 79-32,110, 79-32,117, 79-3606, 79-3606e and 79-4502 and repealing the existing sections.
Corporate Income Tax
Individual Income Tax
Kansas Retailers' Sales Tax
Session LawL. 2002 ch. 186An Act relating to taxation; amending K.S.A. 79-2015, 79-3226, 79-3271, 79-32,104 and 79-3650 and K.S.A. 2001 Supp. 74-2438, 75-5154 and 79-32,105 and repealing the existing sections.
Corporate Income Tax
Individual Income Tax
Kansas Retailers' Sales Tax
Session LawL. 2010 ch. 160AN ACT concerning taxation; relating to rate of sales taxation, distribution of revenue, refunds on sales of food, procedure for certain contracts; income taxation, credits; Kansas taxpayer transparency act; amending K.S.A. 2009 Supp. 74-72,123, 79-32,205, 79-3603, 79-3620, 79-3633, 79-3635, 79-3703 and 79-3710 and repealing the existing sections.
Corporate Income Tax
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
Session LawL. 2004 ch. 171AN ACT concerning taxation; amending K.S.A. 17-1513, 17-1618, 17-7510, 17-7511, 17-7512, 56-1a608, 79-201f, 79-201k and 79-4508 and K.S.A. 2003 Supp. 17-2036, 17-2718, 17-4634, 17-4677, 17-7503, 17-7504, 17-7505, 17-7507, 17-7509, 17-76,125, 17-76,139, 45-221, 56-1a606, 56-1a607, 56a-1201, 56a-1202, 56a-1203, 79-5a01, 79-2017, 79-32,101, 79-32,105, 79-32,206, 79-3603, as amended by section 2 of 2004 Senate Bill No. 384, 79-3606, as amended by section 18 of 2004 House Bill No. 2713, 79-3607 and 82a-2101 and repealing the existing sections; also repealing K.S.A. 2003 Supp. 17-7508.
Corporate Income Tax
Kansas Retailers' Sales Tax
Session LawL. 2003 ch. 136(Amended by Chapter 154)An Act relating to the redevelopment of property located within a federal enclave in John- son and Labette counties; authorizing certain powers, including tax increment financing and sales tax revenue bonds; relating to projects of the Kansas development finance authority; amending K.S.A. 74-8902, 74-8905, 74-8921, 74-8922, 74-8923, 74-8924, 74- 8925, 74-8927 and 74-8929 and repealing the existing sections.
Corporate Income Tax
Kansas Retailers' Sales Tax
Session LawL. 2005 ch. 032AN ACT concerning the Kansas enterprise zone act; relating to sales tax exemption requirements; time extension; amending K.S.A. 2004 Supp. 74-50,115 and repealing the existing section.
Corporate Income Tax
Kansas Retailers' Sales Tax
Session LawL. 2005 ch. 075AN ACT concerning the bioscience authority; emerging industry investment act; bioscience research and development voucher — federal fund; amending K.S.A. 2004 Supp. 74-99b33, 74-99b34 and 74-99b68 and repealing the existing sections.
Corporate Income Tax
Kansas Retailers' Sales Tax
Vehicles
Session LawL. 2005 ch. 186AN ACT reconciling amendments to certain statutes; amending K.S.A. 2004 Supp. 19-101a, 44-661, 44-820, 65-5703, 74-2622, 74-32,151, 8-135, as amended by section 1 of 2005 Senate Bill No. 23, 12-187, as amended by section 1 of 2005 Senate Bill No. 58, 12-189, as amended by section 2 of 2005 Senate Bill No. 58, 12-189, as amended by section 3 of this act; 12-192, as amended by section 3 of 2005 Senate Bill No. 58, K.S.A. 12-520, as amended by section 11 of 2005 House Bill No. 2083, K.S.A. 2004 Supp. 12-1770a, as amended by section 1 of 2005 Senate Substitute for House Bill No. 2144, 21-4619,
as amended by section 2 of 2005 House Bill No. 2128, 21-4619, as amended by section 9 of this act, K.S.A. 40-3641, as amended by section 5 of 2005 House Bill No. 2326, K.S.A. 2004 Supp. 44-706, as amended by section 5 of 2005 Senate Bill No. 108, 60-1103b, as amended by section 15 of 2005 Senate Bill No. 258, 65-5603, as amended by section 1 of 2005 House Bill No. 2130, 74-50,115, as amended by section 1 of 2005 House Bill No. 2102 and 79-32,117, as amended by section 10 of 2005 House Bill No. 2222, and repealing the existing sections; also repealing K.S.A. 2004 Supp. 19-101k, 44-661a, 44-820a, 65-688a, 65-5703a, 74-567a, 74-2622a, 74-32,151a, 74-4911h, 82a-714a,
8-135, as amended by section 1 of 2005 House Bill No. 2124, 12-187, as amended by section 1 of 2005 Senate Bill No. 105, 12-187, as amended by section 1 of 2005 Senate Bill No. 295, 12-189, as amended by section 1 of 2005 Senate Bill No. 13, 12-189, as amended by section 2 of 2005 Senate Bill No. 295, 12-192, as amended by section 3 of 2005 Senate Bill No. 295, 12-520, as amended by section 1 of 2005 House Substitute for Senate Bill No. 24, 12-1770a, as amended by section 1 of 2005 House Bill No. 2140, K.S.A. 2003 Supp. 21-4619, as amended by section 59 of chapter 154 of the 2004 Session
Laws of Kansas, K.S.A. 2004 Supp. 21-4619, as amended by section 1 of 2005 House Bill No. 2466, K.S.A. 40-3641, as amended by section 3 of 2005 House Bill No. 2325, K.S.A. 2004 Supp. 44-706, as amended by section 1 of 2005 House Bill No. 2157, 60-1103b, as amended by section 2 of 2005 Senate Bill No. 112, 65-5603, as amended by section 2 of 2005 Senate Bill No. 116, 74-50,115, as amended by section 1 of 2005 House Bill No. 2164 and 79-32,117, as amended by section 1 of 2005 Senate Bill No.256.
Corporation Franchise
Kansas Retailers' Sales Tax
Session LawL. 2007 ch. 179AN ACT concerning economic development; relating to tax increment financing and sales tax and revenue bonds and the Kansas center for entrepreneurship; establishing the STAR bond financing act; amending K.S.A. 12-1770 and 12-1776 and K.S.A. 2006 Supp. 12-1770a, 12-1771, 12-1771b, 12-1773, 12-1774, 12-1774a, 74-99c04, 74-99c08 and 74-99c10 and repealing the existing sections; also repealing K.S.A. 2006 Supp. 12-1773, as amended by section 3 of chapter 192 of the 2006 Session Laws of Kansas, 12-1771d,
12-1780b, 12-1780c, 12-1780d, 12-1780e and 12-1780f.
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.
Kansas Retailers' Sales TaxSession LawL. 2001 ch. 146An Act relating to sales taxation; exempting certain sales to certain disease prevention support associations; amending K.S.A. 2000 Supp. 79-3606 and repealing the existing section.
Kansas Retailers' Sales TaxSession LawL. 2001 ch. 003An Act relating to sales taxation; concerning rates authorized to be imposed by cities; amending K.S.A. 2000 Supp. 12-189 and repealing the existing section.
Kansas Retailers' Sales TaxSession LawL. 2001 ch. 134An Act relating to the economic development of certain political subdivisions; amending K.S.A. 2000 Supp. 74-50,115 and repealing the existing section.
Kansas Retailers' Sales TaxSession LawL. 2001 ch. 056An Act relating to appeals concerning food sales tax refunds; amending K.S.A. 79-3639and repealing the existing section.
Kansas Retailers' Sales TaxSession LawL. 2001 ch. 199An Act concerning water; exempting certain gross receipts and certain sales from sales tax; prohibiting certain restrictions on installation of water meters; imposing certain fees; amending K.S.A. 2000 Supp. 79-3603, as amended by section 5 of 2001 House Bill No. 2221, and 79-3606, as amended by section 1 of 2001 House Bill No. 2029, and repealing the existing sections.
Kansas Retailers' Sales TaxSession LawL. 2001 ch. 103(Amends Chapter 5)(Amended by Chapter 167)An Act concerning tax increment financing; reorganization thereof; amending K.S.A. 12- 1772 and 12-17,104 and K.S.A. 2000 Supp. 12-1770, 12-1770a, 12-1771, 12-1771a, 12- 1771b, 12-1771d, 12-1773, 12-1774, 12-1774a, 12-1775, 12-1776, 19-101a, 74-5093, 79- 3620, as amended by section 460 of 2001 Senate Bill No. 15, 79-3620b and 79-3710, as amended by section 461 of 2001 Senate Bill No. 15, and repealing the existing sections; also repealing K.S.A. 2000 Supp. 12-1771c and 12-1774b.
Kansas Retailers' Sales TaxSession LawL. 2001 ch. 096An Act relating to sales taxation; concerning the taxation of certain services provided by telecommunications companies; amending K.S.A. 2000 Supp. 79-3603 and repealing the existing section.
Kansas Retailers' Sales TaxSession LawL. 2001 ch. 067An Act relating to sales taxation; concerning the timing of collection of local sales taxes; amending K.S.A. 12-191 and K.S.A. 2000 Supp. 12-189 and repealing the existing sections.
Kansas Retailers' Sales TaxSession LawL. 2002 ch. 089(Amended by Chapter 185)An Act relating to sales taxation; concerning the sourcing of mobile telecommunications services; amending K.S.A. 2001 Supp. 79-3603 and repealing the existing section; also repealing K.S.A. 2001 Supp. 79-3603b.
Kansas Retailers' Sales TaxSession LawL. 2003 ch. 097(Amended by Chapter 154)An Act concerning tax increment financing and sales tax revenue bonds; relating to rede- velopment of certain property located throughout the state; amending K.S.A. 12-1770a, 12-1774 and 74-8017 and K.S.A. 2002 Supp. 79-3620 and 79-3710 and repealing the existing sections.
Kansas Retailers' Sales TaxSession LawL. 2004 ch. 090AN ACT relating to the comprehensive transportation program; concerning the financing thereof; amending K.S.A. 2003 Supp. 79-3603, 79-3620, 79-3703 and 79-3710 and repealing the existing sections; also repealing K.S.A. 79-34,148 and K.S.A. 2003 Supp. 79-34,147, 79-3603c, 79-3620c and 79-3710a.
Kansas Retailers' Sales TaxSession LawL. 2004 ch. 183AN ACT concerning commerce; relating to special obligation bonds; redevelopment districts; acquisition of property; eminent domain; payment sources; implementation by rules and regulations; amending K.S.A. 12-1771, as amended by section 26 of 2004 Senate Substitute for Substitute for House Bill No. 2647, and 12-1773 and K.S.A. 2003 Supp. 12-1771b, 12-1774, 12-1780b and 12-1780c and repealing the existing sections.
Kansas Retailers' Sales TaxSession LawL. 2004 ch. 065AN ACT creating the horsethief reservoir benefit district; providing for a governing board; prescribing powers and duties thereof; taxing and bonding authority.
Kansas Retailers' Sales TaxSession LawL. 2005 ch. 047AN ACT concerning sales taxation; relating to countywide retailers’ sales tax in Sedgwick county; amending K.S.A. 2004 Supp. 12-187, 12-189 and 12-192 and repealing the existing sections.
Kansas Retailers' Sales TaxSession LawL. 2005 ch. 130AN ACT concerning the transportation development district act; relating to district sales tax; amending K.S.A. 2004 Supp. 12-17,141, 12-17,142, 12-17,144 and 12-17,145 and repealing the existing sections.
Kansas Retailers' Sales TaxSession LawL. 2005 ch. 151AN ACT concerning public improvement districts; relating to procedure;
financing; property and sales tax authority.
Kansas Retailers' Sales TaxSession LawL. 2005 ch. 024AN ACT concerning sales taxation; relating to retailers’ sales tax in Miami county; amending K.S.A. 2004 Supp. 12-187 and repealing the existing section.
Kansas Retailers' Sales TaxSession LawL. 2005 ch. 002AN ACT concerning sales tax on isolated or occasional sales of motor vehicles; relating to base of computation; verification; sales tax refunds; motor vehicle certificate of title; amending K.S.A. 79-3604 and K.S.A. 2004 Supp. 8-135 and 79-3603 and repealing the existing sections.
Kansas Retailers' Sales TaxSession LawL. 2005 ch. 001AN ACT concerning the horsethief reservoir benefit district; relating to district sales tax; election therefor; amending K.S.A. 2004 Supp. 82a-2205 and repealing the existing section.
Kansas Retailers' Sales TaxSession LawL. 2005 ch. 050AN ACT concerning sales taxation; relating to exemptions; repair of hearing aids; amending K.S.A. 2004 Supp. 79-3606 and repealing the existing section.
Kansas Retailers' Sales TaxSession LawL. 2005 ch. 119AN ACT concerning taxation; relating to retailers’ sales tax in Neosho county; amending K.S.A. 2004 Supp. 12-187, 12-189 and 12-192 and repealing the existing sections.
Kansas Retailers' Sales TaxSession LawL. 2005 ch. 091AN ACT concerning sales taxation; relating to exemption certificates; amending K.S.A. 2004 Supp. 79-3651 and repealing the existing section.
Kansas Retailers' Sales TaxSession LawL. 2005 ch. 051AN ACT concerning sales taxation; relating to exemptions; amending K.S.A. 2004 Supp. 74-50,115 and repealing the existing section.
Kansas Retailers' Sales TaxSession LawL. 2006 ch. 009AN ACT concerning sales taxation; relating to retailers’ sales tax in Sherman county; amending K.S.A. 12-195b and K.S.A. 2005 Supp. 12-187 and 12-189 and repealing the existing sections.
Kansas Retailers' Sales TaxSession LawL. 2006 ch. 191AN ACT concerning sales taxation; relating to authority for countywide retailers’ sales tax in certain counties; amending K.S.A. 2005 Supp. 12-187, as amended by section 1 of 2006 House Bill No. 2698, 12-189, as amended by section 2 of 2006 House Bill No. 2698, and 12-192 and repealing the existing sections.
Kansas Retailers' Sales TaxSession LawL. 2006 ch. 204AN ACT concerning sales taxation; relating to retailers’ sales tax, authority of cities; excise tax, limitations; amending K.S.A. 12-195b, as amended by section 3 of 2006 House Bill No. 2698, and K.S.A. 2005 Supp. 12-187, as amended by section 1 of 2006 House Bill No. 2698, 12-189, as amended by section 2 of 2006 House Bill No. 2698, and 12-194 and repealing the existing sections; also repealing K.S.A. 2005 Supp. 12-188.
Kansas Retailers' Sales TaxSession LawL. 2007 ch. 153AN ACT concerning sales taxation; relating to countywide retailers’ sales tax in Johnson county; amending K.S.A. 2006 Supp. 12-187, 12-189 and 12-192 and repealing the existing sections; also repealing K.S.A. 2006 Supp. 12-187b and 12-189f.
Kansas Retailers' Sales TaxSession LawL. 2007 ch. 158AN ACT concerning taxation; relating to countywide retailers’ sales tax; creating the Johnson county education research triangle authority; amending K.S.A. 2006 Supp. 12-187, 12-189, 12-192 and 19-101a and repealing the existing sections; also repealing K.S.A. 2006 Supp. 12-187b, 12-189f, 19-101a, as amended by section 4 of chapter 192 of the 2006 Session Laws of Kansas, and 19-101l.
Kansas Retailers' Sales TaxSession LawL. 2007 ch. 155AN ACT concerning sales taxation; relating to refund claims, requirements, procedures and penalties; definitions; exemptions and exemption certificates; errors in collection, relief of liability; jurisdiction and rate database; registration certificates, certain unlawful acts and penalties therefor; amending K.S.A. 2006 Supp. 79-3602, 79-3603, 79-3606, 79-3608, 79-3609, 79-3615, 79-3650, 79-3651, 79-3667, 79-3668, 79-3669, 79-3673 and 79-3702 and repealing the existing sections; also repealing K.S.A. 2006 Supp. 79-3671 and 79-3691.
Kansas Retailers' Sales TaxSession LawL. 2007 ch. 124AN ACT concerning retailers’ sales tax; relating to the exemptions;
amending K.S.A. 2006 Supp. 79-3603 and repealing the existing section.
Kansas Retailers' Sales TaxSession LawL. 2007 ch. 139AN ACT concerning the transportation development district act; relating to definitions; projects; amending K.S.A. 2006 Supp. 12-17,141 and repealing the existing section.
Kansas Retailers' Sales TaxSession LawL. 2007 ch. 110AN ACT concerning lotteries; enacting the Kansas expanded lottery act; authorizing operation of certain gaming facilities, electronic gaming machines and other lottery games at certain locations; prohibiting certain acts and providing penalties for violations; amending K.S.A. 60-2102, 74-8702, 74-8710, 74-8716, 74-8723, 74-8814, 74-8823, 74-8830, 74-8832 and 74-8838 and K.S.A. 2006 Supp. 12-4516, 19-101a, 21-4619, 74-8711, 74-8810 and 79-4805 and repealing the existing sections; also repealing K.S.A. 2006 Supp. 19-101l and 21-4619c.
Kansas Retailers' Sales TaxSession LawL. 2008 ch. 100AN ACT concerning counties; relating to financing of certain capital improvement projects and employee benefits; issuance of revenue bonds by the Kansas development finance authority; countywide retailers sales tax authority; distribution of moneys from oil and gas depletion trust fund; amending K.S.A. 2007 Supp. 12-187, 12-189, 12-192 and 79-
4231 and repealing the existing sections.
Kansas Retailers' Sales TaxSession LawL. 2009 ch. 054AN ACT concerning transportation development districts; amending K.S.A. 2008 Supp. 12- 17,140, 12-17,141, 12-17,143, 12-17,145 and 12-17,148 and repealing the existing sections.
Kansas Retailers' Sales TaxSession LawL. 2009 ch. 001AN ACT concerning sales taxation; relating to countywide retailers’ sales tax in Lyon and Rawlins counties; amending K.S.A. 2008 Supp. 12-187 and 12-189 and repealing the existing sections.
Kansas Retailers' Sales TaxSession LawL. 2009 ch. 041AN ACT concerning sales taxation; relating to Kansas retailers’ sales tax act; political subdivisions thereunder; horsethief reservoir benefit district; amending K.S.A. 2008 Supp. 79-3602 and repealing the existing section.
Kansas Retailers' Sales TaxSession LawL. 2009 ch. 122AN ACT concerning sales taxation; relating to exemptions; Kansas enterprise zone act; requirements for certain retail businesses; sales tax for community improvement districts; community improvement district act; amending K.S.A. 2008 Supp. 74-50,115 and repealing the existing section.
Kansas Retailers' Sales TaxSession LawL. 2010 ch. 083AN ACT concerning sales taxation; relating to countywide retailers’ sales tax; Pottawatomie and Kingman counties; amending K.S.A. 12-197 and K.S.A. 2009 Supp. 12-187, as amended by section 1 of 2010 Senate Substitute for House Bill No. 2353, 12-189, as amended by section 2 of 2010 Senate Substitute for House Bill No. 2353, and 12-192, as amended by section 3 of 2010 Senate Substitute for House Bill No. 2353 and repealing the existing sections.
Kansas Retailers' Sales TaxSession LawL. 2010 ch. 003AN ACT concerning Chautauqua county; relating to financing of jail; retailers’ sales tax; certain rate limitations; amending K.S.A. 2009 Supp. 12-187, 12-189 and 12-192 and repealing the existing sections.
Kansas Retailers' Sales Tax
Mineral Severance Tax
Property Tax
Vehicles
Session LawL. 2004 ch. 173AN ACT concerning taxation; amending K.S.A. 8-2411, 10-306, 79-332a, 79-1427a, 79-1439, 79-1459, 79-3458, 79-4216 and 79-5205 and K.S.A. 2003 Supp. 12-187, 12-198, 12-1770a, as amended by section 25 of 2004 House Bill No. 2647, 79-201b, 79-201c, 79-412, 79-2005, 79-3408, 79-3651 and 79-4217 and repealing the existing sections.
Kansas Retailers' Sales Tax
Motor Vehicle Fuel Tax
Session LawL. 2008 ch. 131AN ACT making and concerning appropriations for the fiscal years ending June 30, 2008, June 30, 2009, June 30, 2010, June 30, 2011, and June 30, 2012, for state agencies; authorizing certain transfers, capital improvement projects and fees, imposing certain restrictions and limitations, and directing or authorizing certain receipts, disbursements and acts incidental to the foregoing; amending K.S.A. 2007 Supp. 2-223, 55-193, 75-6702, 79-2959, 79-2964, 79-3425i and 79-4801 and repealing the existing sections.
Kansas Retailers' Sales Tax
Motor Vehicle Fuel Tax
Vehicles
Session LawL. 2002 ch. 201An Act providing for the financing for the comprehensive transportation program; amending K.S.A. 8-143 and 8-143j and K.S.A. 2001 Supp. 79-3492b, 79-34,118, 79-34,141 and 79-34,142 and repealing the existing sections.
Kansas Retailers' Sales Tax
Vehicles
Session LawL. 2001 ch. 211(Amends Chapters 14, 16, 17, 41, 42, 81, 103, 128, 131, 141, 147, 184 and 200)An Act reconciling amendments to certain statutes; amending K.S.A. 38-1502, 38-1503, 38-1583, 45-221, K.S.A. 2000 Supp. 12-192, 60-304, 61-4001, 65-5812, K.S.A. 2000 Supp. 8-128, as amended by section 1 of 2001 Senate Bill No. 73, K.S.A. 2000 Supp. 19-101a, as amended by section 14 of 2001 Substitute for House Bill No. 2005, K.S.A. 25-205, as amended by section 1 of 2001 Senate Bill No. 125, K.S.A. 25-1122, as amended by section 9 of 2001 Senate Bill No. 125, K.S.A. 25-2309, as amended by section 1 of 2001 Senate Bill No. 63, K.S.A. 25-2320, as amended by section 2 of 2001 Senate Bill No. 63, K.S.A. 25-3602, as amended by section 2 of 2001 Senate Bill No. 107, and K.S.A. 32-988, as amended by section 2 of 2001 Senate Bill No. 148, and K.S.A. 2000 Supp. 74-7336, as amended by section 18 of 2001 Senate Bill No. 67, and by repealing the existing sections; also repealing K.S.A. 38-1502d, 38-1503a, 38-1583a, 45- 221e, 45-221f, K.S.A. 2000 Supp. 12-192c, 20-367b, 60-304a, 61-1803, 61-1807, 61- 2501, 65-5812a, K.S.A. 2000 Supp. 8-128, as amended by section 1 of 2001 House Bill No. 2144, K.S.A. 2000 Supp. 19-101a, as amended by section 4 of 2001 House Bill No. 2068, K.S.A. 25-205, as amended by section 1 of 2001 Senate Bill No. 127, K.S.A. 25- 1122, as amended by section 4 of 2001 Senate Bill No. 127, K.S.A. 25-2309, as amended by section 5 of 2001 Senate Bill No. 127, K.S.A. 25-2320, as amended by section 12 of 2001 Senate Bill No. 127, K.S.A. 25-3602, as amended by section 7 of 2001 Senate Bill No. 127, K.S.A. 32-988, as amended by section 1 of 2001 Senate Bill No. 147, K.S.A. 32-1001, as amended by section 1 of 2001 Senate Bill No. 86, and K.S.A. 2000 Supp. 74-7336, as amended by section 4 of 2001 House Bill No. 2596.
Kansas Retailers' Sales Tax
Vehicles
Session LawL. 2006 ch. 202AN ACT concerning sales taxation; relating to sales of new motor vehicles, taxation of rebates; exemptions; refund of sales tax paid upon food, indexing of; amending K.S.A. 2005 Supp. 79-3602, 79-3606, as amended by section 4 of 2006 Senate Bill No. 76, 79-3635 and 79-3692 and repealing the existing sections.
Kansas Retailers' Sales Tax
Vehicles
Session LawL. 2006 ch. 135AN ACT relating to work-site utility vehicles; concerning the regulation thereof; amending
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)

X
Expand All CategoriesCollapse All CategoriesSearch