___________ Tax Type _____________  _ Document Type _ __ Identifying Information ___  _____________ Topic ___________________  2020 Legislative Changes Alcoholic Beverage Control All Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Clean Drinking Water Fee Corporate Income Tax Corporation Franchise Corporation Franchise Tax Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Estate Tax Food Sales Tax Refund Franchise Tax Gallonage Tax Grain Tax Homestead Property Tax Refunds Individual Income Tax Inheritance Tax Intangible Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Kansas Retailers' Sales Tax AG Opinion 85-179 Exempt Sales to Educational Institutions Kansas Retailers' Sales Tax BOTA Ruling Kansas Automated Food, Inc Statute of Limitations Kansas Retailers' Sales Tax BOTA Ruling Acker Electric, Inc Refund Kansas Retailers' Sales Tax BOTA Ruling In the Matter of the Appeal of Budget Rent-A-Car of Kansas, Inc Docket No. 3180-87-DT Establishment of a facility in a location prior to enterprise designation. Corporate Income Tax Kansas Retailers' Sales Tax Kansas Compensating Tax Directive Kansas Tax Equity and Fairness Act of 1997 H.B. 2105,Section 52 Kansas Retailers' Sales Tax Directive Taxation of Check Printing Charges Taxation of checks Kansas Retailers' Sales Tax 2014 Enrolled Bill 2014 Senate Substitute for House Bill 2378 AN 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 Tax 2015 Enrolled Bill 2015 Senate Bill 109 AN ACT concerning emergencies and disasters; creating the Kansas disaster utilities response act; department of revenue. Kansas Retailers' Sales Tax 2016 Enrolled Bill 2016 House Bill 2632 AN 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 Tax 2016 Enrolled Bill 2016 Senate Bill 149 AN 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 Tax 2016 Enrolled Bill 2016 House Bill 2509 AN 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 Bill 2014 Senate Bill 266 AN 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 Determination WFD-P-2001-3 Machinery and equipment including repair and replacement parts and accessories. Kansas Retailers' Sales Tax Final Written Determination WFD-P-2001-1 Machinery & Equipment Kansas Retailers' Sales Tax Final Written Determination WFD-P-2001-2 Bad debt adjustment for federal income tax purposes. Kansas Retailers' Sales Tax Final Written Determination WFD-P-2002-1 Purchase 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 Tax Final Written Determination WFD-P-2003-1 Project 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. Kansas Compensating Tax Kansas Retailers' Sales Tax Info Guide EDU-32A Sales Tax Guidelines: How Kansas Motor Vehicle Dealers and Leasing Companies Should Charge Sales Tax on Leases Kansas Compensating Tax Kansas Retailers' Sales Tax Info Guide KS-1220 Kansas Sales and Use Tax Refund Form and Instructions Kansas Compensating Tax Kansas Retailers' Sales Tax Info Guide KS-1520 Kansas Exemption Certificates Kansas Compensating Tax Kansas Retailers' Sales Tax Info Guide KS-1525 Sales and Use Tax for Contractors and Repairmen Kansas Compensating Tax Kansas Retailers' Sales Tax Info Guide KS-1526 Sales and Use Tax for Motor Vehicle Transactions Kansas Compensating Tax Kansas Retailers' Sales Tax Info Guide KS-1527 Kansas Sales and Use Tax for Political Subdivisions Kansas Compensating Tax Kansas Retailers' Sales Tax Info Guide KS-1550 Sales and Use Tax for the Agricultural Industry Kansas Compensating Tax Kansas Retailers' Sales Tax Info Guide ST-21PEC Sales and Use Tax Refund Application for Use by PEC Entities Kansas Compensating Tax Kansas Retailers' Sales Tax Liquor Drink Tax Transient Guest Tax Info Guide KS-1540 Kansas Business Taxes for Hotels, Motels & Restaurants Kansas Retailers' Sales Tax Info Guide Advertising Agency Self-Audit Fact Sheet Advertising Agency Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Airports and FBOs Self-Audit Fact Sheet Airports and FBOs Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Animal Breeders & Kennels Tability Guide Animal Breeders & Kennels Tability Guide Kansas Retailers' Sales Tax Info Guide Antique Dealers/Repairing & Restoring Self-Audit Fact Sheet Antique Dealers/Repairing & Restoring Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Application of Kansas Sales Tax to the Sale of Propane Application of Kansas Sales Tax to the Sale of Propane Kansas Retailers' Sales Tax Info Guide Architectural Services Self-Audit Fact Sheet Architectural Services Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Art Galleries and Dealers Self-Audit Fact Sheet Art Galleries and Dealers Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Auction Companies Self-Audit Fact Sheet Auction Companies Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Bakeries Self-Audit Fact Sheet Bakeries Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Banks Self-Audit Fact Sheet Banks Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Banks, Savings and Loan, Credit Union Self-Audit Fact Sheet Banks, Savings and Loan, Credit Union Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Beauty Salons, Barber Shops and Nail Salons Self-Audit Fact Sheet Beauty Salons, Barber Shops and Nail Salons Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Boat/Watercraft Dealers and Marina's Self-Audit Fact Sheet Boat/Watercraft Dealers and Marina's Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Bowling Centers Self-Audit Fact Sheet Bowling Centers Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Car Washes Self-Audit Fact Sheet Car Washes Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Catering Services and Mobile Food Services Self-Audit Fact Sheet Catering Services and Mobile Food Services Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Certified Public Accountants & Other Accounting Services Self-Audit Fact Sheet Certified Public Accountants & Other Accounting Services Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Chambers of Commerce Self-Audit Fact Sheet Chambers of Commerce Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Computer & Office Equipment Repair Self-Audit Fact Sheet Computer & Office Equipment Repair Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Construction Contractors Self-Audit Fact Sheet Construction Contractors Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Convenience Stores Self-Audit Fact Sheet Convenience Stores Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Crematories, Funeral Homes and Cemeteries Self-Audit Fact Sheet Crematories, Funeral Homes and Cemeteries Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Custom Computer Programming Services Self-Audit Fact Sheet Custom Computer Programming Services Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Diagnostic Imaging Centers Self-Audit Fact Sheet Diagnostic Imaging Centers Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Dry Cleaning and Laundry Services Self-Audit Fact Sheet Dry Cleaning and Laundry Services Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide EDU-30 Lawn & Garden Care, Pest Control, Fertilizer Application, Landscaping & Retail Sales Kansas Retailers' Sales Tax Info Guide EDU-65 Sales Taxation and Sourcing of Telecommunications Services Kansas Retailers' Sales Tax Info Guide EDU-71R Revised Sales Tax Guidelines: Taxing Charges for Computer Products and Services and Internet Related Sales and Services Kansas Retailers' Sales Tax Info Guide Engineering Services Self-Audit Fact Sheet Engineering Services Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Eye Doctors/Opticians & Optometrists Self-Audit Fact Sheet Eye Doctors/Opticians & Optometrists Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Fitness Centers Self-Audit Fact Sheet Fitness Centers Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide For-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 Tax Info Guide General Automotive Repair & Restoration Self-Audit Fact Sheet General Automotive Repair & Restoration Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide General Industries Self-Audit Fact Sheet General Industries Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide GOLF COURSE AND COUNTRY CLUB SELF-AUDIT FACT SHEET GOLF COURSE AND COUNTRY CLUB SELF-AUDIT FACT SHEET Kansas Retailers' Sales Tax Info Guide Graphic Design Services Self-Audit Fact Sheet Graphic Design Services Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Guided Hunts, Hunting Lodges and Clubs, Skeet and Trap Shooting Facilities Self-Audit Fact Sheet Guided Hunts, Hunting Lodges and Clubs, Skeet and Trap Shooting Facilities Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Home Centers, Hardware, Paint and Wallpaper, Building Material Stores Self-Audit Fact Sheet Home Centers, Hardware, Paint and Wallpaper, Building Material Stores Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Hotel/Motel Self-Audit Fact Sheet Hotel/Motel Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Insurance Agents/Brokers Self-Audit Fact Sheet Insurance Agents/Brokers Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Interior Design Services Self-Audit Fact Sheet Interior Design Services Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Janitorial Services Self-Audit Fact Sheet Janitorial Services Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Jewelry Industries Self-Audit Fact Sheet Jewelry Industries Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide KS-1528 Application for Sales Tax Exemption Certificates Kansas Retailers' Sales Tax Info Guide KS-1700 Sales Tax Jurisdiction Code Booklet Kansas Retailers' Sales Tax Info Guide Landscaping Self-Audit Fact Sheet Landscaping Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Lawyers Self-Audit Fact Sheet Lawyers Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Manufactured and Mobile Home Manufacturers Self-Audit Fact Sheet Manufactured and Mobile Home Manufacturers Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Medical Offices and Clinics Self-Audit Fact Sheet Medical Offices and Clinics Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Motion Picture/Drive In Movies/Theater Companies/Dinner Theaters Self-Audit Fact Sheet Motion Picture/Drive In Movies/Theater Companies/Dinner Theaters Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide New and Used Motor Vehicle Dealerships Self-Audit Fact Sheet New and Used Motor Vehicle Dealerships Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Nursing Homes & Health Care Facilities Self-Audit Fact Sheet Nursing Homes & Health Care Facilities Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Offices of Specialty Therapists Self-Audit Fact Sheet Offices of Specialty Therapists Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Oil and Gas Well Services Self-Audit Fact Sheet Oil and Gas Well Services Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Optometrists/Ophthalmologists Self-Audit Fact Sheet Optometrists/Ophthalmologists Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Pest Control Services Self-Audit Fact Sheet Pest Control Services Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide PET STORES/PET SUPPLY STORES/PET CARE SERVICES SELF-AUDIT FACT SHEET PET STORES/PET SUPPLY STORES/PET CARE SERVICES SELF-AUDIT FACT SHEET Kansas Retailers' Sales Tax Info Guide Photographers Self-Audit Fact Sheet Photographers Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Plumbing & HVAC Contractors & Contractor-Retailers Self-Audit Fact Sheet Plumbing & HVAC Contractors & Contractor-Retailers Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Publishers Fact Sheet Publishers Fact Sheet Kansas Retailers' Sales Tax Info Guide Real Estate Agents/Brokers/Property Management Firms Self-Audit Fact Sheet Real Estate Agents/Brokers/Property Management Firms Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Rental and Leasing Companies Self-Audit Fact Sheet Rental and Leasing Companies Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Residential and Commercial Property Rental Self-Audit Fact Sheet Residential and Commercial Property Rental Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Restaurants Self-Audit Fact Sheet Restaurants Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Retail Stores Self-Audit Fact Sheet Retail Stores Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Sales Tax for Tanning Salons Tanning Salon Fact Sheet (taxability guide) Kansas Retailers' Sales Tax Info Guide Sales Tax Information Guide on Car Washes Sales Tax on Car Washes Kansas Retailers' Sales Tax Info Guide Sign Company Self-Audit Fact Sheet Sign Company Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Tanning Salons Self-Audit Fact Sheet Tanning Salons Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide TELECOMMUNICATION TOWER CONSTRUCTION AND MAINTENANCE SELF-AUDIT FACT SHEET TELECOMMUNICATION TOWER CONSTRUCTION AND MAINTENANCE SELF-AUDIT FACT SHEET Kansas Retailers' Sales Tax Info Guide Telephone Answering Service Provider Self-Audit Fact Sheet Telephone Answering Service Provider Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Testing Laboratories Self-Audit Fact Sheet Testing Laboratories Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Theater/Dance Entertainment Fact Sheet Theater/Dance Entertainment Fact Sheet Kansas Retailers' Sales Tax Info Guide TIRE DEALER SELF-AUDIT FACT SHEET TIRE DEALER SELF-AUDIT FACT SHEET Kansas Retailers' Sales Tax Info Guide Travel Agencies/Travel Agents Self-Audit Fact Sheet Travel Agencies/Travel Agents Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Vending Companies Self-Audit Fact Sheet Vending Companies Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Veterinarians Self-Audit Fact Sheet Veterinarians Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Video Tape and Disc Rental Self-Audit Fact Sheet Video Tape and Disc Rental Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Waste Collection and Removal Self-Audit Fact Sheet Waste Collection and Removal Self-Audit Fact Sheet Kansas Retailers' Sales Tax Info Guide Weight Control Services Self-Audit Fact Sheet Weight Control Services Self-Audit Fact Sheet Kansas Retailers' Sales Tax Kansas Compensating Tax Info Guide KS-1560 Tax Guide for Schools and Educational Institutions Kansas Retailers' Sales Tax Kansas Compensating Tax Info Guide Pub KS-1510 Kansas 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 Guide Pub. KS-1216 Kansas Business Tax Application Booklet Kansas Retailers' Sales Tax Kansas Compensating Tax Withholding and Declaration of Estimated Info Guide Pub. KS-1515 Kansas tax calendar of due dates. Kansas Retailers' Sales Tax Liquor Drink Tax Info Guide Taverns/Bars Self-Audit Fact Sheet Taverns/Bars Self-Audit Fact Sheet Kansas Retailers' Sales Tax KAR 92-6-1 revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.) Kansas Retailers' Sales Tax KAR 92-15-1 revoked May 1, 1983 Kansas Retailers' Sales Tax KAR 92-15-2 revoked May 1, 1983 Kansas Retailers' Sales Tax KAR 92-15-3 Change of name, address, or ownership. Kansas Retailers' Sales Tax KAR 92-15-4 Registration not assignable. Kansas Retailers' Sales Tax KAR 92-15-5 revoked May 1, 1983 Kansas Retailers' Sales Tax KAR 92-15-6 Bond; time in effect. Kansas Retailers' Sales Tax KAR 92-15-7 revoked May 1, 1983 Kansas Retailers' Sales Tax KAR 92-15-8 Bond; release. Kansas Retailers' Sales Tax KAR 92-15-9 to 92-15-12 revoked May 1, 1983 Kansas Retailers' Sales Tax KAR 92-19-1 revoked May 1, 1987.) Kansas Retailers' Sales Tax KAR 92-19-1b Collection schedules for state and local sales tax. Kansas Retailers' Sales Tax KAR 92-19-1a Revoked June 26, 1998 Kansas Retailers' Sales Tax KAR 92-19-2 Revoked August 23, 2002. Kansas Retailers' Sales Tax KAR 92-19-2a Registration certificates. Kansas Retailers' Sales Tax KAR 92-19-3 revoked April 1, 2011 Kansas Retailers' Sales Tax KAR 92-19-3a Credit sales, conditional sales, and other sales and service transactions that allow deferred payment. Kansas Retailers' Sales Tax KAR 92-19-3b Allowances for bad debts. Kansas Retailers' Sales Tax KAR 92-19-3c Repossessed goods. Kansas Retailers' Sales Tax KAR 92-19-4a revoked July 27, 2001 Kansas Retailers' Sales Tax KAR 92-19-4 revoked May 1, 1987.) Kansas Retailers' Sales Tax KAR 92-19-4b Recordkeeping requirements. Kansas Retailers' Sales Tax KAR 92-19-5 revoked Dec. 13, 2002 Kansas Retailers' Sales Tax KAR 92-19-5a Extension of time for filing a return. Kansas Retailers' Sales Tax KAR 92-19-6 Revoked August 23, 2002. Kansas Retailers' Sales Tax KAR 92-19-6a Retailer’s duties when a retail business moves, ceases operation, or changes its name, ownership, or form of ownership. Kansas Retailers' Sales Tax KAR 92-19-7 Leased departments. Kansas Retailers' Sales Tax KAR 92-19-8 Revoked June 26, 1998 Kansas Retailers' Sales Tax KAR 92-19-9 revoked May 1, 1988.) Kansas Retailers' Sales Tax KAR 92-19-10 revoked April 1, 2011 Kansas Retailers' Sales Tax KAR 92-19-11 Property purchased for resale, but used by purchaser. Kansas Retailers' Sales Tax KAR 92-19-12 Newspapers, magazines, periodicals, trade journals, publications and other printed matter. Kansas Retailers' Sales Tax KAR 92-19-13 Revoked June 26, 1998 Kansas Retailers' Sales Tax KAR 92-19-13a Florists. Kansas Retailers' Sales Tax KAR 92-19-14 revoked, E-71-21, July 1, 1971; revoked Jan. 1, 1972.) Kansas Retailers' Sales Tax KAR 92-19-15 Undertakers and funeral directors. Kansas Retailers' Sales Tax KAR 92-19-16 Revoked June 26, 1998 Kansas Retailers' Sales Tax KAR 92-19-16a Gifts, premiums, prizes, coupons, and rebates. Kansas Retailers' Sales Tax KAR 92-19-16b revoked April 1, 2011 Kansas Retailers' Sales Tax KAR 92-19-17 revoked, E-71-21, July 1, 1971; revoked Jan. 1, 1972.) Kansas Retailers' Sales Tax KAR 92-19-18a Signs and billboards. Kansas Retailers' Sales Tax KAR 92-19-18 Revoked June 26, 1998 Kansas Retailers' Sales Tax KAR 92-19-19 Revoked June 26, 1998 Kansas Retailers' Sales Tax KAR 92-19-20 Gas, water, certain fuel and electricity. Kansas Retailers' Sales Tax KAR 92-19-21 Meals or drinks. Kansas Retailers' Sales Tax KAR 92-19-22 revoked Dec. 13, 2002 Kansas Retailers' Sales Tax KAR 92-19-22b Charges for participation in recreational activities. Kansas Retailers' Sales Tax KAR 92-19-22a Admissions. Kansas Retailers' Sales Tax KAR 92-19-23 revoked Dec. 13, 2002 Kansas Retailers' Sales Tax KAR 92-19-23a Coin-operated devices, including vending machines. Kansas Retailers' Sales Tax KAR 92-19-24 Renting of rooms by hotels; taxable property and services. Kansas Retailers' Sales Tax KAR 92-19-25 revoked May 1, 1987.) Kansas Retailers' Sales Tax KAR 92-19-25b Exemption Certificates. Kansas Retailers' Sales Tax KAR 92-19-25a Revoked June 26, 1998 Kansas Retailers' Sales Tax KAR 92-19-26 revoked May 1, 1987.) Kansas Retailers' Sales Tax KAR 92-19-27 revoked May 1, 1987.) Kansas Retailers' Sales Tax KAR 92-19-27a Revoked June 26, 1998 Kansas Retailers' Sales Tax KAR 92-19-29 Sales in interstate commerce. Kansas Retailers' Sales Tax KAR 92-19-30a Motor vehicles or trailers. Kansas Retailers' Sales Tax KAR 92-19-30 Motor vehicles or trailers; isolated or occasional sales. Kansas Retailers' Sales Tax KAR 92-19-31 revoked May 1, 1988.) Kansas Retailers' Sales Tax KAR 92-19-32 Revoked June 26, 1998 Kansas Retailers' Sales Tax KAR 92-19-33 Permanent extensions of time to file sales and use tax returns. Kansas Retailers' Sales Tax KAR 92-19-34 Revoked June 26, 1998 Kansas Retailers' Sales Tax KAR 92-19-35 Revoked June 26, 1998 Kansas Retailers' Sales Tax KAR 92-19-35a Securities: surety bonds, escrow accounts, and cash bonds. Kansas Retailers' Sales Tax KAR 92-19-36 Jeopardy assessments. Kansas Retailers' Sales Tax KAR 92-19-37 Natural gas, electricity, heat and water; sales to residential premises. Kansas Retailers' Sales Tax KAR 92-19-38 Propane gas, LP-gas, coal, wood, and other fuel sources; sales to residential premises. Kansas Retailers' Sales Tax KAR 92-19-39 Revoked June 26, 1998 Kansas Retailers' Sales Tax KAR 92-19-40 revoked April 1, 2011. Kansas Retailers' Sales Tax KAR 92-19-41 revoked May 1, 1988.) Kansas Retailers' Sales Tax KAR 92-19-42 revoked April 1, 2011 Kansas Retailers' Sales Tax KAR 92-19-43 Tax due upon registration of vehicle by dealer; exception; credit upon subsequent transfer. Kansas Retailers' Sales Tax KAR 92-19-44 Sampling methods. Kansas Retailers' Sales Tax KAR 92-19-45 Audit facilities. Kansas Retailers' Sales Tax KAR 92-19-46 Selling price. Kansas Retailers' Sales Tax KAR 92-19-47 ``Retailer. Kansas Retailers' Sales Tax KAR 92-19-49 Revoked June 26, 1998 Kansas Retailers' Sales Tax KAR 92-19-49a Revoked May 27, 2005 Kansas Retailers' Sales Tax KAR 92-19-49d Review of refund applications; processing of refund claims. Kansas Retailers' Sales Tax KAR 92-19-49c Refund applications; refund claims; required forms. Kansas Retailers' Sales Tax KAR 92-19-49b Returned goods. Kansas Retailers' Sales Tax KAR 92-19-50 revoked Dec. 13, 2002 Kansas Retailers' Sales Tax KAR 92-19-51 Gratuities, service charges and minimum charges. Kansas Retailers' Sales Tax KAR 92-19-52 Agency relationships; direct purchases. Kansas Retailers' Sales Tax KAR 92-19-53 Consumed in production. Kansas Retailers' Sales Tax KAR 92-19-54 Ingredient or component part. Kansas Retailers' Sales Tax KAR 92-19-55a revoked April 13, 2007 Kansas Retailers' Sales Tax KAR 92-19-55b Operating leases Kansas Retailers' Sales Tax KAR 92-19-57 Sales tax on motor fuels, special fuels, liquefied petroleum and other fuels. Kansas Retailers' Sales Tax KAR 92-19-58 Revenue rulings. Kansas Retailers' Sales Tax KAR 92-19-59 Private letter rulings. Kansas Retailers' Sales Tax KAR 92-19-60 Reserved. Kansas Retailers' Sales Tax KAR 92-19-61 Revoked August 23, 2002.. Kansas Retailers' Sales Tax KAR 92-19-61a Retailers' responsibility to collect sales tax; presumption of taxability. Kansas Retailers' Sales Tax KAR 92-19-62 Warranties, service and maintenance contracts. Kansas Retailers' Sales Tax KAR 92-19-63 Limitations. Kansas Retailers' Sales Tax KAR 92-19-64 revoked July 27, 2001 Kansas Retailers' Sales Tax KAR 92-19-64a Responsible individuals. Kansas Retailers' Sales Tax KAR 92-19-65 Medical equipment and supplies. Kansas Retailers' Sales Tax KAR 92-19-66c Purchase and lease of tools and equipment. Kansas Retailers' Sales Tax KAR 92-19-66 Contractors, subcontractors and repairmen; purchases of material. Kansas Retailers' Sales Tax KAR 92-19-66a Revoked June 26, 1998 Kansas Retailers' Sales Tax KAR 92-19-66d Revoked June 26, 1998 Kansas Retailers' Sales Tax KAR 92-19-66b Labor services. Kansas Retailers' Sales Tax KAR 92-19-66e Project exemptions. Kansas Retailers' Sales Tax KAR 92-19-67 Sales by corporations, businesses, organizations and associations organized not-for-profit. Kansas Retailers' Sales Tax KAR 92-19-68 Revoked June 26, 1998 Kansas Retailers' Sales Tax KAR 92-19-69 Caterers. Kansas Retailers' Sales Tax KAR 92-19-70 revoked June 20, 2008 Kansas Retailers' Sales Tax KAR 92-19-71 Mobile phone, cellular phone, beeper and similar services. Kansas Retailers' Sales Tax KAR 92-19-72 Retail sales between related entities. Kansas Retailers' Sales Tax KAR 92-19-73 Membership fees and dues. Kansas Retailers' Sales Tax KAR 92-19-74 Accounting periods; monthly filing of returns. Kansas Retailers' Sales Tax KAR 92-19-75 revoked July 27, 2001 Kansas Retailers' Sales Tax KAR 92-19-76 Sales to political subdivisions of the state of Kansas. Kansas Retailers' Sales Tax KAR 92-19-77 Sales to the United States, its agencies and instrumentalities. Kansas Retailers' Sales Tax KAR 92-19-78 Revoked June 26, 1998 Kansas Retailers' Sales Tax KAR 92-19-79 Oil, gas and water wells. Kansas Retailers' Sales Tax KAR 92-19-80 revoked, T-89-16, May 1, 1988; revoked Nov. 14, 1988.) Kansas Retailers' Sales Tax KAR 92-19-81 Abatement of final tax liabilities. Kansas Retailers' Sales Tax KAR 92-19-82 Direct pay permits. Kansas Retailers' Sales Tax KAR 92-21-1 State sales tax regulations. Kansas Retailers' Sales Tax KAR 92-21-2 revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.) Kansas Retailers' Sales Tax KAR 92-21-3 Registration. Kansas Retailers' Sales Tax KAR 92-21-4 Interest--penalties--limitations-- procedure. Kansas Retailers' Sales Tax KAR 92-21-5 Filing of returns. Kansas Retailers' Sales Tax KAR 92-21-6 Application of local sales tax. Kansas Retailers' Sales Tax KAR 92-21-7 revoked April 13, 2007 Kansas Retailers' Sales Tax KAR 92-21-8 revoked April 13, 2007 Kansas Retailers' Sales Tax KAR 92-21-9 Place of sale--telephone-- gas--water--electricity--heat. Kansas Retailers' Sales Tax KAR 92-21-10 revoked April 13, 2007 Kansas Retailers' Sales Tax KAR 92-21-11 Place of sale--no fixed place of business. Kansas Retailers' Sales Tax KAR 92-21-12 Place of business--auctioneers. Kansas Retailers' Sales Tax KAR 92-21-13 Place of business--vending machines. Kansas Retailers' Sales Tax KAR 92-21-14 Place of business; sales from vehicle. Kansas Retailers' Sales Tax KAR 92-21-15 Place of sale--meals, food and drinks sold on common carriers. Kansas Retailers' Sales Tax KAR 92-21-16 revoked April 13, 2007 Kansas Retailers' Sales Tax KAR 92-21-17 revoked April 13, 2007. Kansas Retailers' Sales Tax KAR 92-21-18 Revoked June 26, 1998 Kansas Retailers' Sales Tax KAR 92-21-19 Gross receipts as applied to local sales tax. Kansas Retailers' Sales Tax KAR 92-21-20 revoked May 1, 1987.) Kansas Retailers' Sales Tax KAR 92-21-21 Revoked June 26, 1998 Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-138 Same; election procedure; notice of election. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-140 Cities prohibited from levying taxes on income; exception. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-143 City vehicle tax authorized; tax situs; amount of tax. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-146 Same; use of tax proceeds. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-138a Initiative election on levying tax or other revenue measure. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-142 Cities 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 KSA 12-148 Same; contract provisions; apportionment of revenues. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-147 Tax 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 KSA 12-144 Same; approval by election required. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-137 Limitations 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 KSA 12-145 Same; exemptions. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-138b Continuation in effect of tax or other revenue measures. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-138c Taxes levied under home rule; prohibition under certain circumstances. Individual Income Tax Kansas Retailers' Sales Tax Property Tax KSA 12-149 Same; budgeting of revenues. Kansas Retailers' Sales Tax KSA 75-5189 Instant bingo vending machine agreements; disposition of proceeds from sales. Kansas Retailers' Sales Tax KSA 79-3615 Interest and penalties. Kansas Retailers' Sales Tax KSA 79-3612 Lien upon property upon sale of business; duties and liability of purchaser. Kansas Retailers' Sales Tax KSA 79-3610 Examination of returns; final determinations; notice; informal conferences; jeopardy assessments. Kansas Retailers' Sales Tax KSA 79-3614 Confidentiality requirements. Kansas Retailers' Sales Tax KSA 79-3605 Assumption of tax by retailer unlawful. Kansas Retailers' Sales Tax KSA 79-3653 Streamlined sales tax system for the 21st century act; citation. Kansas Retailers' Sales Tax KSA 79-3630 Authorization to enjoin certain persons from engaging in business; restraining order; bond. Kansas Retailers' Sales Tax KSA 79-3645 Refund of sales tax paid upon seeds, fertilizers, insecticides and services; procedure for claims. Kansas Retailers' Sales Tax KSA 79-3665 Interstate streamlined sales tax project; participation by the department of revenue; legislative participation. Kansas Retailers' Sales Tax KSA 79-3651 Presumptions 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 Tax KSA 79-3643 Personal liability for individuals responsible for collection of sales or compensating taxes. Kansas Retailers' Sales Tax KSA 79-3658 Same; legislative oversight committee established; composition; authorities and duties. Kansas Retailers' Sales Tax KSA 79-3648 Separate statement of tax on invoice or billing; presumption of noncollection. Kansas Retailers' Sales Tax KSA 79-3674 Same; bad debt deductions from uncollectable taxable sales; requirements and procedures. Kansas Retailers' Sales Tax KSA 79-3668 Same; taxing jurisdiction and rate database, requirements. Kansas Retailers' Sales Tax KSA 79-3684 Same; relief from liability of purchasers for not paying correct amount of sales or use tax in certain circumstances. Kansas Retailers' Sales Tax KSA 79-3670 Same; sourcing rules. Kansas Retailers' Sales Tax KSA 79-3679 Same; online registration system for sellers; requirements. Kansas Retailers' Sales Tax KSA 79-3682 Same; citation of act; effective date. Kansas Retailers' Sales Tax KSA 79-3606e Exemption for sales and services used in rebuilding or replacing business property damaged by severe weather on May 4, 2007; exemption certificate. Kansas Retailers' Sales Tax KSA 79-3608 Registration 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 Tax KSA 79-3611 Investigations and hearings. Kansas Retailers' Sales Tax KSA 79-3604 Tax paid by consumer and collected by retailer; exceptions; fee. Kansas Retailers' Sales Tax KSA 79-3601 Title of act; additional to certain other taxes. Kansas Retailers' Sales Tax KSA 79-3613 Sufficiency of notice to taxpayer. Kansas Retailers' Sales Tax KSA 79-3620b City bond finance fund moneys, distribution to cities. Kansas Retailers' Sales Tax KSA 79-3619 Payment, collection and accounting; rules and regulations. Kansas Retailers' Sales Tax KSA 79-3616 Bond requirements; amount. Kansas Retailers' Sales Tax KSA 79-3625 Invalidity of part of 79-3619. Kansas Retailers' Sales Tax KSA 79-3647 Gross receipts not inclusive of water protection fees. Kansas Retailers' Sales Tax KSA 79-3646 Letter rulings issued by the department of revenue, when. Kansas Retailers' Sales Tax KSA 79-3657 Same; return information confidential. Kansas Retailers' Sales Tax KSA 79-3664 Same; interest on liabilities reduced. Kansas Retailers' Sales Tax KSA 79-3650 Direct refunds of sales tax, when; over-collected sales or use taxes. Kansas Retailers' Sales Tax KSA 79-3667 Same; liability for errors in sales tax collection of sellers and certified service providers; database use and requirements. Kansas Retailers' Sales Tax KSA 79-3662 Same; selection of participants by director. Kansas Retailers' Sales Tax KSA 79-3655 Same; department of revenue discussions with other states; topics included. Kansas Retailers' Sales Tax KSA 79-3654 Same; legislative findings. Kansas Retailers' Sales Tax KSA 79-3659 Same; department of revenue report required. Kansas Retailers' Sales Tax KSA 79-3680 Same; amnesty for sellers who register; conditions; limitations. Kansas Retailers' Sales Tax KSA 79-3693 Refund of sales tax; retailers; applications, requirements; refund claims; consumer applications and refund claims, requirements; sufficient proof requirement. Kansas Retailers' Sales Tax KSA 79-3676 Same; computation of tax by sellers. Kansas Retailers' Sales Tax KSA 79-3683 Sourcing provisions; transition period; full compliance effective date; waiver of penalties and interest under certain circumstances. Kansas Retailers' Sales Tax KSA 79-3673 Same; sourcing rules for sale of telecommunication services; definitions. Kansas Retailers' Sales Tax KSA 79-3686 Same; bundled transactions. Kansas Retailers' Sales Tax KSA 79-3672 Same; advertising and promotional direct mail and other direct mail, requirements and procedures; sourcing; bundled transactions. Kansas Retailers' Sales Tax KSA 79-3675 Same; confidentiality and privacy rights; requirements and procedures. Kansas Retailers' Sales Tax KSA 79-3681 Same; methods of remittances. Kansas Retailers' Sales Tax KSA 79-3617 Collection of delinquent taxes; tax lien. Kansas Retailers' Sales Tax KSA 79-3618 Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes. Kansas Retailers' Sales Tax KSA 79-3644 Payment of local and state sales and compensating taxes on vessels; proof of payment; disposition of revenue. Kansas Retailers' Sales Tax KSA 79-3631 Use of courts for purpose of enforcement of certain contractual obligations not allowed; exception. Kansas Retailers' Sales Tax KSA 79-3640 Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund. Kansas Retailers' Sales Tax KSA 79-3661 Same; authorities and duties of director of taxation. Kansas Retailers' Sales Tax KSA 79-3660 Sales taxation managed audit program; definitions. Kansas Retailers' Sales Tax KSA 79-3652 Rights and privileges of audited taxpayers. Kansas Retailers' Sales Tax KSA 79-3669 Same; sourcing of retail sales; application of sourcing rules. Kansas Retailers' Sales Tax KSA 79-3649 Sales tax liability assessments on youth sports participation fees null and void. Kansas Retailers' Sales Tax KSA 79-3692 Exempt organization identification numbers; requirements and procedures. Kansas Retailers' Sales Tax KSA 79-3678 Same; effective date of state or local sales or use tax rate changes for certain services. Kansas Retailers' Sales Tax KSA 79-3677 Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon. Kansas Retailers' Sales Tax KSA 79-3685 Same; relief from liability of CSP or certain sellers for not collecting correct amount of sales or use taxes in certain circumstances. Kansas Retailers' Sales Tax KSA 79-3623 Invalidity of part. Kansas Retailers' Sales Tax KSA 79-3656 Same; pilot projects with other states; agreements, provisions. Kansas Retailers' Sales Tax KSA 79-3624 Invalidity of part of 79-3621, 79-3622. Kansas Retailers' Sales Tax KSA 79-3606f Exemption 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 Tax KSA 79-3663 Same; taxpayer duties in managed audit. Kansas Retailers' Sales Tax KSA 79-3666 Streamlined 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 Tax KSA 79-3609 Books 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 Tax KSA 79-3696 Sales by affiliated persons; certain agreements between retailer and executive branch void unless approved by legislature. Kansas Retailers' Sales Tax KSA 79-3694 Same; incomplete or insufficient applications, consequences; notification; time to cure; conference, review of application and determination of validity; review of decision. Kansas Retailers' Sales Tax KSA 79-3603 Retailers' sales tax imposed; rate. Kansas Retailers' Sales Tax KSA 79-3695 Rate of tax involving contracts for certain construction projects, requirements. Kansas Retailers' Sales Tax KSA 79-3620 Disposition 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 Tax KSA 79-3607 Time for returns and payment of tax; forms; extension of time; exceptions; electronic filing. Kansas Retailers' Sales Tax KSA 79-3606d Exempt sales of fencing materials and services; exemption certificate. Kansas Retailers' Sales Tax KSA 79-3620d Disposition of moneys collected on Kansas state fairgrounds. Kansas Retailers' Sales Tax KSA 79-3602 Definitions. Kansas Retailers' Sales Tax KSA 79-3606 Exempt sales. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-189d Sales of bingo cards, faces and instant bingo tickets; exempt. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-195a Same; allotment of county proceeds to townships. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-194 Same; 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 KSA 12-195 Same; use of proceeds for payment of bonds prohibited; exceptions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-195b Same; pledge of proceeds for payment of bonds; conditions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-191 Same; 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 KSA 12-199 Imposition 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 KSA 12-196 Same; transfer of revenue to road and bridge fund. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-189a Same; certain sales exempt from state sales tax subject to local tax. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-187a Same; power conferred to impose tax outside of boundaries. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-197 Same; pledging of revenue received; procedure. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 12-198 Imposition 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 KSA 12-192 Same; 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 KSA 12-189 Same; 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 KSA 12-187 Countywide 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 KSA 74-50,105 Project 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 KSA 74-50,108 IMPACT 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 KSA 74-50,121 Definitions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,114 Same; definitions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,115 Same; sales tax exemption; requirements. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,132 Tax credits for qualified firms. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,112 Same; 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 KSA 74-50,103 Definitions. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,111 Annual report of IMPACT program activities. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,119 Same; rules and regulations. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,118 Nonmetropolitan regions; annual report. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,131 Definitions; qualifications; certification of eligibility; rules and regulations. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,122 Application 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 KSA 74-50,135a Effective date. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,117 Quarterly list of designated nonmetropolitan regions to revenue. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,120 Citation of act. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,133 High 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 KSA 74-50,135 Effective dates. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,136 Economic 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 KSA 74-50,102 Citation of act. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,116 Nonmetropolitan regional business program; criteria. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,106 Review and approval of proposed agreements by secretary of commerce; eligibility. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,133 High 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 KSA 74-50,110 Approval 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 KSA 74-50,104 Administration 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 KSA 74-50,109 IMPACT 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 KSA 74-50,101 Evaluation of plans by secretary; report to governor and legislature. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,123 Annual report of economic effects by secretary; loss of qualified industrial manufacturer designation. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,212 Qualified company; eligibility requirements; benefits; retention incentives. Kansas Retailers' Sales Tax Corporate Income Tax Individual Income Tax Privilege KSA 74-50,107 Debt 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 Memorandum Policy Council Administrative Determination Registration 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 Memorandum Policy Council Determination Memorandum Application 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 Tax Memorandum Leases Involving ICC Authority Kansas Retailers' Sales Tax Memorandum Instructions to Schools Taxes paid by schools Kansas Retailers' Sales Tax Memorandum Telephone and Telegraphic Co. Telephone and Telegraphic Services Kansas Retailers' Sales tax Memorandum Sale of Leased Vehicles Sale of Leased Vehicles Kansas Retailers' Sales Tax Memorandum Changes in Local Sales Tax Rates Sales Tax Rate Changes Effective October 1, 2000 Clean Drinking Water Fee Kansas Retailers' Sales Tax Notice 01-02 Senate 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 Notice 05-02 Summary 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 Notice 95-07 1995 Legislative Changes Individual Income Tax Kansas Retailers' Sales Tax Notice 05-01 Schedule A Deductions of Sales Tax Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 00-09 Managed Audit Agreements per Senate Bill 226 from the 2000 Legislative Session Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 03-04 New "destination-based" sourcing rules for retailers' sales and compensating use tax Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 03-05 Local sales or compensating use tax on vehicle leases/rentals Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 03-10 Application of the New Sourcing Rules to Certain Businesses Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 04-05 Sale of Hearing Aids. Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 04-06 Sales of Aircraft Repair Parts and Services. Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 04-07 New sales tax exemptions effective January 1, 2005. Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 04-13 Revised notice - sales to nonresidents of Kansas. Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 06-03 Sales 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 Notice 07-03 Sales and Use Taxation of Third-Party Drop Shipment Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 07-06 Charges for delivery of "direct mail". Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 09-05 Manufacturer's Rebate on the Purchase or Lease of New Motor Vehicles Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 09-08 Kansas Discount Rates for Colorado Retailers Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 09-10 Cash for Clunkers a/k/a Car Allowance Rebate System (CARS) Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 10-02 One Percent State Sales Tax Rate Increase Enacted by Senate Substitute for House Bill 2360 Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 10-05 Kansas Retailers' Sales or Compensating Use Tax Simplified Electronic Return Policies Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 10-06 Kansas Discout Rates for Oklahoma Retailers Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 13-05 Changes 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 Notice 14-17 Kansas Vendor Discount Rates Reduced for Missouri and Nebraska Retailers Kansas Compensating Tax Kansas Retailers' Sales Tax Notice State and Local Sales/Use Tax Rate Changes Kansas Compensating Tax Kansas Retailers' Sales Tax Transient Guest Tax Notice 04-09 Diplomatic Tax Exemption Kansas Retailers' Sales Tax Notice 00-08 Kansas Exemption for Manufacturing Machinery & Equipment as Expanded by House Bill No. 2011. (revised 11/09/2006) Kansas Retailers' Sales Tax Notice 01-04 Sales Tax Increment Financing For Historic Theaters Kansas Retailers' Sales Tax Notice 01-07 Sales Taxation of Kansas Grain Elevator Purchases on and after January 1, 2001. Kansas Retailers' Sales Tax Notice 01-08 Sales Taxation of Grain Storage Bins for Kansas Farms and Ranches on and After January 1, 2001. Kansas Retailers' Sales Tax Notice 02-09 State sales tax rate increase effective 07-01-2002 Kansas Retailers' Sales Tax Notice 04-10 Department to Issue Identification Numbers to Exempt Entities. Kansas Retailers' Sales Tax Notice 04-12 New Kansas Tax-Exempt Entity Exemption Certificates Have Been Issued. Kansas Retailers' Sales Tax Notice 05-07 Verifying Kansas Exemption Certificates Kansas Retailers' Sales Tax Notice 05-08 Local Sales Tax on Water Kansas Retailers' Sales Tax Notice 06-02 Work-Site Utility Vehicle Farm Machinery & Equipment Sales Tax Exemption. Kansas Retailers' Sales Tax Notice 07-01 ATV & Work-Site Utility Vehicle Update Kansas Retailers' Sales Tax Notice 08-03 Kansas Sales Tax and Internet Service Providers Kansas Retailers' Sales Tax Notice 09-03 Kansas Retailers' Sales or Compensating Use Tax Rate Changes Kansas Retailers' Sales Tax Notice 09-06 Sales Tax Base on Motor Fuel Purchases Includes Federal Excise Taxes Kansas Retailers' Sales Tax Notice 09-11 New Kansas Tax-Exempt Entity Exemption Certificates to be Issued. Kansas Retailers' Sales Tax Notice 10-03 Instructions for Reporting Sales Receipts on Sales Tax Returns Filed for July 2010 Kansas Retailers' Sales Tax Notice 11-01 Sales Tax Law Changes in 2011 Legislative Session Kansas Retailers' Sales Tax Notice 12-15 Revocation of Revenue Ruling 19-2012-01 Kansas Retailers' Sales Tax Notice 13-08 State Sales Tax Rate Change From 6.3% to 6.15% in House Bill 2059 Kansas Retailers' Sales Tax Notice 14-13 New Sales Tax Exemption for Certain Agricultural Operations Kansas Retailers' Sales Tax Notice 14-16 New Sales Tax Exemption for Surface Mining Operators 2014 House Bill 2378 Kansas Retailers' Sales Tax Notice 15-02 Recent Legislation Increases Kansas Sales and Use Tax Rate from 6.15% to 6.5% Effective July 1, 2015 Kansas Retailers' Sales Tax Notice 15-03 Instructions for Reporting Sales Receipts on Sales Tax Returns Filed for July 2015 Kansas Retailers' Sales Tax Notice 15-13 Policy for Liability Relief from Changes in Taxability Matrix Kansas Retailers' Sales Tax Notice 16-04 Exempt Sales of Fencing Materials and Services Kansas Retailers' Sales Tax Notice 17-01 Notice 17-01 Agriculture Wildfire Fence Exemption Kansas Retailers' Sales Tax Notice 17-11 Notice 17-11 Sales Tax Filing and Remittance Frequency Changes Kansas Retailers' Sales Tax Notice 18-02 Sales and Compensating Use Tax Exemption on Manufacturer Cash Rebates for the Purchase or Lease of a Motor Vehicle Kansas Retailers' Sales Tax Notice 19-02 Sales Tax Exemption on Gold and Silver coins and bullion Kansas Retailers' Sales Tax Notice 19-04 Remote Sellers doing business in Kansas Kansas Retailers’ Sales Tax Notice 1996 Contractor Notice Contractors Kansas Retailers' Sales Tax Notice 20-04 Sales and Compensating Tax Requirements for Digital Currency Kansas Retailers’ Sales Tax Notice 91-01 Herbicides Kansas Retailers’ Sales Tax Notice 91-02 Federal Excise Tax Kansas Retailers’ Sales Tax Notice 92-03 Wholesale Club Memberships Kansas Retailers' Sales Tax Notice 92-05 Drain Cleaning, Chimney Sweeping, Septic Tank & Air Duct Cleaning Kansas Retailers' Sales Tax Notice 92-07 Sales of Newspaper Kansas Retailers' Sales Tax Notice 92-09 Kansas Hotels/Motels Kansas Retailers' Sales Tax Notice 93-01 Sales of Meals by Hospitals Kansas Retailers’ Sales Tax Notice 93-02 Application of Sales Tax to Cigarette Excise Tax Kansas Retailers’ Sales Tax Notice 93-04 Body and Repair Shops Kansas Retailers’ Sales Tax Notice 94-03 Severing of Oil - Utilities Kansas Retailers’ Sales Tax Notice 94-09 Subdivision Improvements Kansas Retailers’ Sales Tax Notice 95-08 Utility Exemptions for Nonprofit Corps. Kansas Retailers’ Sales Tax Notice 95-09 Some Vehicle Sales Now Exempt Kansas Retailers’ Sales Tax Notice 96-06 Notification of Department Publications Kansas Retailers' Sales Tax Notice 98-01 1998 Sales Tax Changes and Exemptions Kansas Retailers' Sales Tax Notice 98-04 Sales Taxation of Broadcasters and Subscriber Radio and Television Services Kansas Retailers' Sales Tax Notice 99-11 Notice to fireworks retailers regarding Dec. 28 - Jan. 1 sales period. Kansas Retailers' Sales Tax Notice 99-14 Sales Tax Exemptions for Religious Organizations Kansas Retailers’ Sales Tax Notice Application of Sales Tax Sales Tax Applied to Bingo Tickets Kansas Retailers' Sales Tax Notice Boats Sales tax on boats Kansas Retailers' Sales Tax Notice Check Printing Charges Sales Tax on Check Printing Charges Kansas Retailers' Sales Tax Notice Fees Charged for Participation in Sports Admission Fees Kansas Retailers’ Sales Tax Notice Freight & Transportation Charges Freight & Transportation Charges Kansas Retailers' Sales Tax Notice Gas, Water, Electrical and Heating Utility Applicability of Sales Tax on Late Charges Kansas Retailers' Sales Tax Notice Gold, Silver, and Precious Metals Sales of Gold, Silver and Precious Metals Kansas Retailers' Sales Tax Notice Late filing by Schools Late 2nd Quarter filing by Schools Kansas Retailers' Sales Tax Notice Mobile Homes Sales of Used Mobile Homes Kansas Retailers' Sales Tax Notice Motor Vehicle or Aircraft Resident of another state Kansas Retailers' Sales Tax Notice New Supplemental Form for Sales Tax Refunds Sales Tax Refunds on Utilities Kansas Retailers' Sales Tax Notice Notice Revocation Regarding Kansas Rural Water Districts Revocation of an earlier notice Kansas Retailers' Sales Tax Notice Organizations and Associations Retail Purchases and Sales by Organizations and Associations Kansas Retailers' Sales Tax Notice Private & Public Clubs Imposition & Sales Tax on Club Sales Kansas Retailers' Sales Tax Notice Retail Sales Involving Federal Excise Tax Federal Excise Tax Taxability Kansas Retailers' Sales Tax Notice Sales of Christmas trees Sales of Christmas trees Kansas Retailers' Sales Tax Notice Sales Tax Exemptions For Fees And Chargers Made By Political Subdivisions- Taxation of Admission Charges/Exemption Of Participation Charges- Kansas Retailers’ Sales Tax Notice Services in connection with grooming of animals and pets. Pet Grooming Kansas Retailers' Sales Tax Notice Soldiers & Sailors Civil Relief Act Sales Tax on Motor Vehicles Titled in Kansas By Military Personnel Kansas Retailers' Sales Tax Notice Taxation of Motor Fuel Used Off-Highway Taxation of Fuel Used Off-Highway Kansas Retailers' Sales Tax Notice Notices Published Kansas Retailers' Sales Tax Notice League and Tournament Organizations Kansas Retailers' Sales Tax Notice Terrain Vehicles - Dirt Bikes Kansas Retailers' Sales Tax Notice Tire Retreading Kansas Retailers' Sales Tax Notice 1998 Interest Rate Notice Kansas Retailers' Sales Tax Kansas Compensating Tax Notice 03-01 Application of local sales tax; changes. Kansas Retailers' Sales Tax Kansas Compensating Tax Notice 04-11 Streamlined Sales Tax Compliance Kansas Compensating Tax Kansas Retailers' Sales Tax Opinion Letter O-1999-10 Distributor 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 Letter O-2000-027 Health food products and herbal supplements. Kansas Compensating Tax Kansas Retailers' Sales Tax Opinion Letter O-2007-002 Tarps purchased by a farmer or rancher used to cover harvested hay. Kansas Retailers' Sales Tax Opinion Letter O-1998-02 Taxability of farm machinery and equipment, and repair and replacement parts. Kansas Retailers' Sales Tax Opinion Letter O-1998-01 Taxability of tickets sold to performances in Kansas. Kansas Retailers' Sales Tax Opinion Letter O-1998-03 Taxability of computers purchased by a farmer for farm use. Kansas Retailers' Sales Tax Opinion Letter O-1998-04 Taxability of purchases by manufactures for resell. Kansas Retailers' Sales Tax Opinion Letter O-1998-07 Taxability of memberships. Kansas Retailers' Sales Tax Opinion Letter O-1998-11 Sales tax exemptions for non-profit organizations. Kansas Retailers' Sales Tax Opinion Letter O-1998-13 Taxability of hauling services. Kansas Retailers' Sales Tax Opinion Letter O-1998-14 Taxability of purchases made by nursing homes. Kansas Retailers' Sales Tax Opinion Letter O-1998-16 Taxability of oil and grease used in printing presses. Kansas Retailers' Sales Tax Opinion Letter O-1998-15 Taxability of labor services and sales to farmers. Kansas Retailers' Sales Tax Opinion Letter O-1998-19 Funeral Services Kansas Retailers' Sales Tax Opinion Letter O-1998-20 Collection duties for labor services and materials. Kansas Retailers' Sales Tax Opinion Letter O-1998-22 Fund raising activities by schools/non-profit organizations. Kansas Retailers' Sales Tax Opinion Letter O-1998-23 Project exemption certificates for religious organizations. Kansas Retailers' Sales Tax Opinion Letter O-1999-01 Senior Center Fund Raisers Kansas Retailers' Sales Tax Opinion Letter O-1999-02 Local tax on automobile sales. Kansas Retailers' Sales Tax Opinion Letter O-1999-08 Sale and installation of farm machinery and equipment. Kansas Retailers' Sales Tax Opinion Letter O-1999-06 Transfer of tangible personal property from one company to another. Kansas Retailers' Sales Tax Opinion Letter O-1999-07 Sales of fund raising items to entities that resell the items to a consumer. Kansas Retailers' Sales Tax Opinion Letter O-1999-12 Accrual vs. cash basis accounting. Kansas Retailers' Sales Tax Opinion Letter O-1999-14 Sales of truck tarps to ICC carriers. Kansas Retailers' Sales Tax Opinion Letter O-1999-13 Internet related telecommunications questions. Kansas Retailers' Sales Tax Opinion Letter O-1999-17 Sales tax exemption for projects involving the U.S. government. Kansas Retailers' Sales Tax Opinion Letter O-1999-18 KDOR policy with regard to "hand tools". Kansas Retailers' Sales Tax Opinion Letter O-2000-01 Use of recreational facilities. Kansas Retailers' Sales Tax Opinion Letter O-1999-20 Sales and installation of residential and business security alarm systems. Kansas Retailers' Sales Tax Opinion Letter O-2000-002 Capital improvement fees imposed by a country club. Kansas Retailers' Sales Tax Opinion Letter O-2000-003 Sales of water softeners sold and installed in Kansas residences. Kansas Retailers' Sales Tax Opinion Letter O-1999-027 Religious organizations. Kansas Retailers' Sales Tax Opinion Letter O-1999-024 Project exemption certificates. Kansas Retailers' Sales Tax Opinion Letter O-1999-025 Taxation of utilities. Kansas Retailers' Sales Tax Opinion Letter O-1999-028 Converters purchased by a cable company. Kansas Retailers' Sales Tax Opinion Letter O-1999-021 Hotel rooms rented for more than 28 consecutive days by a single business. Kansas Retailers' Sales Tax Opinion Letter O-2000-005 Businesses that are exempt from Kansas sales tax. Kansas Retailers' Sales Tax Opinion Letter O-2000-004 Inspection, maintenance and repair of fire extinguishers for churches. Kansas Retailers' Sales Tax Opinion Letter O-2000-007 Franchise fees imposed by a city. Kansas Retailers' Sales Tax Opinion Letter O-2000-011 Purchases by a Kansas elevator contractor for use in out-of-state construction projects. Kansas Retailers' Sales Tax Opinion Letter O-2000-013 Tangible equipment removed from oil and gas leases when sold as salvage. Kansas Retailers' Sales Tax Opinion Letter O-2000-014 Nonprofit organization sales tax responsibilities. Kansas Retailers' Sales Tax Opinion Letter O-2000-016 Purchases of items for meal preparation for senior citizen sites by an organization that is exempt from federal tax. Kansas Retailers' Sales Tax Opinion Letter O-2000-020 Annual fundraising events. Kansas Retailers' Sales Tax Opinion Letter O-2000-018 Operation of a quarry in Kansas and performance of construction contracts with rock and other materials removed from that quarry. Kansas Retailers' Sales Tax Opinion Letter O-2000-017 Wholesale sales of vegetable and garden seed packets to Kansas retailers. Kansas Retailers' Sales Tax Opinion Letter O-2000-021 Business of advising clients about opportunities such as college, scholarships, financial aid, and occupations. Kansas Retailers' Sales Tax Opinion Letter O-2000-023 Admission charges to a music concert sponsored by a hospital; hospital to benefit from the profits of the concert. Kansas Retailers' Sales Tax Opinion Letter O-2000-024 Core charges; replacement parts for cars, trucks and other equipment. Kansas Retailers' Sales Tax Opinion Letter O-2000-028 Management services. Kansas Retailers' Sales Tax Opinion Letter O-2000-031 Request for a list of Wichita businesses that are registered to report sales tax on a monthly or quarterly basis. Kansas Retailers' Sales Tax Opinion Letter O-2000-030 Sales of water used exclusively to water livestock held for resale. Kansas Retailers' Sales Tax Opinion Letter O-2000-033 Coin-operated air compressors at convenience stores. Kansas Retailers' Sales Tax Opinion Letter O-2000-032 Telephone charges for a church. Kansas Retailers' Sales Tax Opinion Letter O-2000-034 Coin-operated air compressors at convenience stores. Kansas Retailers' Sales Tax Opinion Letter O-2000-036 Fund raising activities by State employees for worthy causes. Kansas Retailers' Sales Tax Opinion Letter O-2000-038 Monthly fees for subscribing to a satellite radio service. Kansas Retailers' Sales Tax Opinion Letter O-2000-040 Core drilling, wall sawing, and hydro-sawing of concrete. Kansas Retailers' Sales Tax Opinion Letter O-2000-039 Sales of large, carved, gaily colored wooden horses for a community purpose. Kansas Retailers' Sales Tax Opinion Letter O-2000-043 Distribution of skin care products through multi-level distribution agents who sell at wholesale to cosmetic surgeons and dermatologists. Kansas Retailers' Sales Tax Opinion Letter O-2000-044 Telephone billings; state and local sales taxes. Kansas Retailers' Sales Tax Opinion Letter O-2001-002 Explanation of "notices" issued by the department. Kansas Retailers' Sales Tax Opinion Letter O-2001-007 Equipment rental company servicing the construction industry. Kansas Retailers' Sales Tax Opinion Letter O-2001-008 Cub scout troop sponsored by a church. Kansas Retailers' Sales Tax Opinion Letter O-2001-010 Country clubs. Kansas Retailers' Sales Tax Opinion Letter O-2001-011 Country club membership dues. Kansas Retailers' Sales Tax Opinion Letter O-2001-014 Watch repair services and sales of repair parts. Kansas Retailers' Sales Tax Opinion Letter O-2001-016 Carpet shipped to a Kansas retailer. Kansas Retailers' Sales Tax Opinion Letter O-2001-015 Repair parts and services for manufacturing machinery and equipment. Kansas Retailers' Sales Tax Opinion Letter O-2001-017 Transfer 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 Tax Opinion Letter O-2001-024 Integrated Plant Exemption related. Kansas Retailers' Sales Tax Opinion Letter O-2002-001 Direct pay permits. Kansas Retailers' Sales Tax Opinion Letter O-2002-002 Car wash purchases of water and utilities. Kansas Retailers' Sales Tax Opinion Letter O-2002-004 Tarp bought to cover the top of an agricultural gravity box. Kansas Retailers' Sales Tax Opinion Letter O-2002-006 Admission tickets to promote live entertainment. Kansas Retailers' Sales Tax Opinion Letter O-2002-009 Parts and services for garage doors at salt manufacturing facilities. Kansas Retailers' Sales Tax Opinion Letter O-2002-013 Sales of bottled water to restaurant patrons. Kansas Retailers' Sales Tax Opinion Letter O-2003-002 Various audio production services. Kansas Retailers' Sales Tax Opinion Letter O-2003-003 Roof repair services performed on a commercial building. Kansas Retailers' Sales Tax Opinion Letter O-2003-004 Admission charges to church camps. Kansas Retailers' Sales Tax Opinion Letter O-2003-005 Sales tax revenues available for payment of special obligation revenue bonds. Kansas Retailers' Sales Tax Opinion Letter O-2003-006 Manufacture and sale of mid-size business aircraft. Kansas Retailers' Sales Tax Opinion Letter O-2003-008 Recreation facilities located in multiple cities. Kansas Retailers' Sales Tax Opinion Letter O-2003-009 Short and extended-stay living accommodations. Kansas Retailers' Sales Tax Opinion Letter O-2004-003 Taxation of utility services in Kansas. Kansas Retailers' Sales Tax Opinion Letter O-2004-002 Sanitizing process performed with steam at slaughterhouses, meat packing plants, and other food processors. Kansas Retailers' Sales Tax Opinion Letter O-2004-004 Sales of an "external defibrillator" sold pursuant to a written order issued by a physician. Kansas Retailers' Sales Tax Opinion Letter O-2004-005 Sales tax relating to community action agencies. Kansas Retailers' Sales Tax Opinion Letter O-2004-006 Refund claims. Kansas Retailers' Sales Tax Opinion Letter O-2004-007 Rental and sales of various products; provision of a variety of services. Kansas Retailers' Sales Tax Opinion Letter O-2005-001 Copy and duplicating services. Kansas Retailers' Sales Tax Opinion Letter O-2005-002 Infrared thermographic scanning services. Kansas Retailers' Sales Tax Opinion Letter O-2005-004 Web 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 Tax Opinion Letter O-2005-003 Transfer of assets that are in Kansas from one corporation or LLC to another corporation or LLC. Kansas Retailers' Sales Tax Opinion Letter O-2005-005 Criminal background checks for businesses. Kansas Retailers' Sales Tax Opinion Letter O-2006-001 Retail business on a Kansas military base under a long-term AAFES (Army Air Force Exchange Service) concession contract. Kansas Retailers' Sales Tax Opinion Letter O-2006-002 Sales taxability of GAP (Guaranteed Auto Protection) charges. Kansas Retailers' Sales Tax Opinion Letter O-2006-004 Mine reclamation work including the pumping of concrete and fly ash. Kansas Retailers' Sales Tax Opinion Letter O-2006-005 Sales tax on property tax for equipment charged to a lessee by a lessor. Kansas Retailers' Sales Tax Opinion Letter O-2007-003 Services associated with the wholesale of gasoline, diesel fuel and oil. Kansas Retailers' Sales Tax Opinion Letter O-2007-004 Credit for sales taxes paid on a purchase in another state when item is later used in Kansas. Kansas Retailers' Sales Tax Opinion Letter O-2008-001 Sales of fiberglass-reinforced plastic (FRP) panels. Kansas Retailers' Sales Tax Opinion Letter O-2008-002 Sales of lawnmowers to farmers. Kansas Retailers' Sales Tax Opinion Letter O-2008-003 Sales tax on oil patch services. Kansas Retailers' Sales Tax Opinion Letter O-2008-006 Analog-to-Digital Converter Box Coupon Program Kansas Retailers' Sales Tax Opinion Letter O-2008-007 Sightseeing or entertainment tours. Kansas Retailers' Sales Tax Opinion Letter O-2009-001 Vehicle leases. Kansas Retailers' Sales Tax Opinion Letter O-2009-002 Association sponsoring educational seminars for members and non-members. Kansas Retailers' Sales Tax Opinion Letter O-2009-003 "Transfer fee" in conjunction with the sale of rental car company vehicles. Kansas Retailers' Sales Tax Opinion Letter O-2009-004 Advertising and design agency charges for industrial design and mechanical engineering design services. Kansas Retailers' Sales Tax Opinion Letter O-2009-007 Is 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 Tax Opinion Letter O-2009-009 Items purchased pursuant to the Kansas Appliance Replacement Program (KARP). Kansas Retailers' Sales Tax Opinion Letter O-2009-008 Is 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 Tax Opinion Letter O-2009-013 Ramps sold to the physically disabled. Kansas Retailers' Sales Tax Opinion Letter O-2009-014 Vehicle repossession by a dealership that financed the sale. Kansas Retailers' Sales Tax Opinion Letter O-2010-001 Rock picked up at a Kansas quarry and delivered to a jobsite in Oklahoma. Kansas Retailers' Sales Tax Opinion Letter O-2010-002 Rental charges for temporary scaffolding at a refinery. Kansas Retailers' Sales Tax Opinion Letter O-2010-003 Internet website operation. Kansas Retailers' Sales Tax Opinion Letter O-2010-004 Bond requirements for out-of-state contractors. Kansas Retailers' Sales Tax Opinion Letter O-2010-005 Kansas sales tax as applied to application service providers (ASP's). Kansas Retailers' Sales Tax Opinion Letter O-2010-006 Sales tax in Kansas as applied to sales of medical items. Kansas Retailers' Sales Tax Opinion Letter O-2010-007 Installation or application services performed to repair damages to motor vehicles. Kansas Retailers' Sales Tax Opinion Letter O-2010-011 Testing services performed by third-party testing laboratories. Kansas Retailers' Sales Tax Opinion Letter O-2011-001 Customer layaway contracts and time payments. Kansas Retailers' Sales Tax Opinion Letter O-2011-003 Comments on proposed sales tax regulations. Kansas Retailers' Sales Tax Opinion Letter O-2011-004 Farmers and ranchers selling whole animals to consumers. Kansas Retailers' Sales Tax Opinion Letter O-2011-005 Contractor-retailer related sales tax issues. Kansas Retailers' Sales Tax Opinion Letter O-2011-006 Aviation fuel for aircraft used in carrier operations. Kansas Retailers' Sales Tax Opinion Letter O-2011-007 Furnishing of equipment with an operator. Kansas Retailers' Sales Tax Opinion Letter O-2011-009 Purchase of training videos. Kansas Retailers' Sales Tax Opinion Letter O-2011-010 Wind farm's sales tax liabilities as a consumer. Kansas Retailers' Sales Tax Opinion Letter O-2011-011 Pet food pallets and shrink wrap. Kansas Retailers' Sales Tax Opinion Letter O-2011-012 Sales tax as it applies to a direct-mail advertising company. Kansas Retailers' Sales Tax Opinion Letter O-2011-013 Sales of aviation gasoline and jet fuel by a private Fixed-Base Operator on a US government installation Kansas Retailers' Sales Tax Opinion Letter O-2011-014 Assembly of a manufactured product. Kansas Retailers' Sales Tax Opinion Letter O-2012-001 Sales tax applicability to charges for "hosted software product" billed to Kansas physicians. Kansas Retailers' Sales Tax Opinion Letter O-2012-003 Out-of-state sign company; installation of signs in Kansas by an in-state company. Kansas Retailers' Sales Tax Opinion Letter O-2012-004 Sales promotions. Kansas Retailers' Sales Tax Opinion Letter O-2013-003 Sep-up and pick-up charges for rentals of water pumps subject to sales tax. Kansas Retailers' Sales Tax Opinion Letter O-2013-002 Processing charges subject to sales tax. Kansas Retailers' Sales Tax Opinion Letter O-2013-004 Late fees charged to utility customers. Kansas Retailers' Sales Tax Opinion Letter O-2014-001 Sales taxation of businesses that fabricate articles for third parties. Kansas Retailers' Sales Tax Opinion Letter O-2015-001 Internet Tax Freedom Act (ITFA) Kansas Retailers' Sales Tax Opinion Letter O-2015-002 Direct Mail Kansas Retailers' Sales Tax Opinion Letter O-2015-003 Agricultural Credit Association - Farm Credit System Kansas Retailers' Sales Tax Opinion Letter O-2016-001 Solar Power Purchase Agreements Kansas Retailers' Sales Tax Motor Vehicle Fuel Tax Opinion Letter O-2009-010 Wholesale diesel and gasoline fuel supplies. Kansas Retailers' Sales Tax Vehicles Rental Excise Tax Opinion Letter O-2002-016 Sales tax and vehicle rental excise tax application to a truck rental company's billings. Kansas Retailers' Sales Tax Withholding and Declaration of Estimated Opinion Letter O-2011-002 Oil well services. Dry Cleaning Environmental Surcharge Kansas Retailers' Sales Tax Private Letter Ruling P-1999-219 Calculation of dry cleaning environmental surcharge and sales tax and the treatment of coupons and discounts. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-1999-63 Sales of tangible personal property by or on behalf of parent-teacher associations or organizations. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-1999-64 Requirement 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 Ruling P-1999-72 Voice mail services to small businesses on a monthly subscription basis. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-1999-181 Sales and use tax treatment of certain proficiency testing materials provided to pathology laboratories in Kansas. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-1999-194 Purchases 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 Ruling P-1999-241 Not-for-profit organization. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-1999-242 Direct purchases by hospitals. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-1999-260 PTA/PTO related exemptions. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2000-034 Shipping and handling charges subject to Kansas sales and use tax. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2000-057 Processing fees subject to sales and compensating tax. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2001-080 Gross receipts for the sale of memberships and club kits delivered to members in Kansas. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2001-079 Recognition of limited liability companies as legal entities in Kansas. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2001-075 Limited liability companies. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2004-023 Call center located out side the State of Kansas. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2004-057 Groups exempt from tax. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2004-061 Nonprofit organization for youth. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2005-025 Natural gas producer; manufacturing machinery and equipment. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2006-014 Sales and service related to electric sign fabrication. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-01 Prosthetic and orthopedic appliances Kansas Retailers' Sales Tax Private Letter Ruling P-1998-04 Original construction and how sales tax applies to the completion of unfinished space within a building. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-07 Application of sales tax on new construction and remodeling. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-08 Hair care products. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-06 Application of sales tax on health foods and vitamins. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-15 Gas consumed by pollution control equipment to treat by products of the manufacturing process. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-13 Programmed music received via a roof mounted satellite. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-22 Educational materials, food and repair materials purchased by a not-for-profit shelter. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-21 Advertising agency services. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-25 Application of sales tax to discounts and definition of selling price. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-23 Delivery and set-up of tangible personal property in Kansas. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-26 Rock purchased by a rock quarry. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-24 Sales tax liability of insurance company's when a totaled vehicle is retained by the owner. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-27 Reimbursement services provided to employees by employers. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-28 Testing Services. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-33 Materials removed from inventory by a retailer/contractor. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-34 Contractors are the final user or consumer per Kansas statutes and regulations. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-36 Original construction. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-44 Freight or handling charges. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-43 Leases and how trade-ins are applied to leases. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-45 Internet Services. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-46 DietarySupplements. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-49 Interstate & intrastate residential and commercial telephone services. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-50 Leasing space on a computer system. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-52 Application of sales tax to third party vendors. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-54 Definition of retail sales. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-56 Building a new residential swimming pool. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-55 Internet access fees and web hosting. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-57 Resale exemptions for out-of-state contractors. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-59 Services and transportation charges. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-61 Dietary Supplements Kansas Retailers' Sales Tax Private Letter Ruling P-1998-62 Sales in interstate commerce. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-65 Religious Organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-68 Safety equipment attached to a motor vehicle. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-69 Non-titled equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-71 Teaching Yoga. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-85 Definition of residence includes nursing homes. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-93 Horse Feed. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-95 Sales tax on materials purchased by contractors to be used for residential remodeling. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-106 Religious Organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-89 Residential remodeling. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-111 Project exemptions for tribal entities. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-96 Religious Organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-81 How mergers effect sales tax exemptions. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-87 Propane & tanks used for barbecue grills. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-110 Exemptions for non-profit organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-82 Irrigation equipment purchased by a farmer for farm use. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-94 PTA's and PTO's. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-107 Internet services. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-77 Residential land improvements. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-98 Sales tax on catering services. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-102 Shredding and recycling. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-90 Definition of an educational institution. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-108 Chemicals added to natural gas. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-76 Backhoe services and sales in interstate commerce. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-103 Labor services performed on repairs of pools and spas. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-91 Sales tax on underground irrigation pipe. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-86 Labor to repair hail damage. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-73 Religious Organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-83 Non-profit organizations are responsible for collecting sales tax on their retail sales. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-101 Leasing space on a computer system. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-130 Consumed in Production. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-122 Exempt status of the American Red Cross. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-123 Resale exemption certificates. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-126 Printing supplies and maintenance agreements. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-127 Nutrition Supplements. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-112 Labor and subcontracted labor services. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-119 Utilities purchased by religious organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-115 Definition of religious organization. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-105 Fundraising projects by schools. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-120 Admissions. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-75 Pools and spas installed in residences. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-129 On-line services and mailing lists. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-134 Maintenance contracts. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-136 Internet and computer connect/hook-up services. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-133 Fund raisers. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-131 Definition of a religious organization. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-118 How sales tax is applied to security alarms and monitoring services. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-117 How sales tax is applied to security alarms and monitoring services. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-148 Application of sales tax to prepaid telephone cards and discount cards. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-152 Distributors fees and shipping and handling charges. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-149 Service of renting or leasing tangible personal property. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-139 Buildings for farm use. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-140 Sales made by religious organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-144 800 calls in Kansas. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-147 Application of sales tax on the purchase and delivery of aircraft in Kansas. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-159 Application of exemptions for non-profit organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-156 Exemption for prosthetic and orthopedic appliances. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-154 Habitat for Humanities. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-157 Labor purchased by a community action group to repair or weatherize low income housing.. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-167 Home school purchases. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-163 Definition and application of sales tax to religious organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-175 Purchases by farmers. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-171 Home Owners Associations. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-172 Definition of religious organization. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-169 Fundraisers by or on behalf of exempt youth development organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-181 Movies provided by a hotel to its guests. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-179 Isolated or occasional sales of store fixtures. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-174 Educational Institution Exemption Definition Kansas Retailers' Sales Tax Private Letter Ruling P-1998-182 Installation of residential piping, water meters and electrical meters. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-177 Definition of educational institution. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-160 Security monitoring equipment and monitoring fees. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-178 Nonprofit Endowment Associations Kansas Retailers' Sales Tax Private Letter Ruling P-1998-194 Resale exemption certificates. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-195 Church Athletic Foundation fees for sporting events. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-184 Training Materials Kansas Retailers' Sales Tax Private Letter Ruling P-1998-188 Utilities for home businesses. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-196 Exemption under 79-3606(vv). Kansas Retailers' Sales Tax Private Letter Ruling P-1998-189 Candy sells by youth recreation organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-187 Exemption for religious organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-183 Newspapers, magazines, periodicals, trade journals and publications. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-204 Computer & internet services provided to guests in a hotel room. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-198 Swimming pool maintenance. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-190 Educational Institution. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-197 PTO Fundraisers Kansas Retailers' Sales Tax Private Letter Ruling P-1998-191 Religious Organization Kansas Retailers' Sales Tax Private Letter Ruling P-1998-205 Custom prosthetic & orthotic devices. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-218 Exemption for manufacturing machinery and equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-217 Project Exemption Certificates for Federal Entities. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-215 Promotional Materials Kansas Retailers' Sales Tax Private Letter Ruling P-1998-210 PTO Kansas Retailers' Sales Tax Private Letter Ruling P-1998-209 Education Institutions Kansas Retailers' Sales Tax Private Letter Ruling P-1998-206 Religious Organizations exemption effective date. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-214 Religious Organizations Kansas Retailers' Sales Tax Private Letter Ruling P-1998-219 Exemption for non-profit nonsectarian comprehensive multidiscipline youth development programs. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-220 Direct purchases by the state. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-223 Nonprofit Hospital Exemptions Kansas Retailers' Sales Tax Private Letter Ruling P-1998-224 Exemption for equipment leased to radio stations. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-07 Non-prescription drugs. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-05 Drain Cleaning Services Kansas Retailers' Sales Tax Private Letter Ruling P-1999-04 Recycling Kansas Retailers' Sales Tax Private Letter Ruling P-1999-03 4-H Programs Kansas Retailers' Sales Tax Private Letter Ruling P-1999-08 School Fund Raisers Kansas Retailers' Sales Tax Private Letter Ruling P-1999-13 Customer representative voice and data communication services. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-19 Utility exemption for manufacturers. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-14 Residential repair and remodeling services exemption. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-12 PTA/PTO Kansas Retailers' Sales Tax Private Letter Ruling P-1999-17 Educational Institutions. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-20 Internet, pay per view, video games and cable services provided to guests by hotels. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-16 Not-for-profit organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-21 Underground cable installation. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-31 Rental of medical equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-27 Non-profit hospital exemption. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-24 Taxable services performed in another state. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-37 Fund raisers. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-34 Fund raising for non-profit organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-28 Non-profit organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-25 Internet services. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-35 Demolishing an existing building and replacing the building. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-22 Religious Organizations Kansas Retailers' Sales Tax Private Letter Ruling P-1999-23 Waste Water Hauling Kansas Retailers' Sales Tax Private Letter Ruling P-1999-32 Kansas agent, no place of business in Kansas. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-38 Membership dues. Kansas Retailers' Sales Tax Private Letter Ruling P-1998-222 Direct pay permits and out-of-state contractors. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-06 Not-for-profit corporation. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-39 Rental of portable toilets. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-48 Non-profit organizations (support groups) Kansas Retailers' Sales Tax Private Letter Ruling P-1999-52 Out of state manufacturer making deliveries to Kansas and hiring local contractors to do installation. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-59 Home furnishings delivered out of state. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-43 Freight and transportation charges. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-51 Warranty, maintenance or service contracts. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-53 Hospital gift shops. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-60 Functional equivalent of a parent teacher organization. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-61 Transfer of tractors and trailers to a wholly owned company in exchange for equity. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-49 Comprehensive multidiscipline youth development organization. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-41 Freight and installation charges when separately stated. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-50 Requirements for retailers to maintain exemption certificates. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-47 Franchise and FCC fees on cable television billings. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-42 Day care provider/center. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-45 Automatic gratuities or service charges. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-66 Sales of various types of lifts and other equipment designed and used to provide accessibility to buildings. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-65 Qualification for exemption from Kansas Retailers' Sales Tax of labor services to complete a building. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-75 Snow removal services. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-76 Drum reconditioning; lubricating oils. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-70 Products used in health care and sports medicine areas; braces, cold compression therapy, blood flow equipment and blood circulation equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-73 Mowing, dirt and tree branch hauling, snow plowing and grading services. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-74 Hauling/transporting sand. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-69 Child advocate groups. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-88 Airplane hanger rental. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-93 Towing services. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-94 Retail sales by parent teacher associations, public schools and school student clubs. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-91 Booster clubs do not qualify as PTA's or PTO's. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-85 Sale of dietary supplements, enzymes, mineral supplements, skin care lotions and antioxidants. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-84 Religious organization sales tax exemption. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-89 Labor auctions by not-for-profit educational institutions. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-79 Gross receipts received from pager services. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-90 What constitutes exclusive use for religious purposes? Kansas Retailers' Sales Tax Private Letter Ruling P-1999-81 Machinery and equipment used to process feed. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-92 Booster clubs do not qualify as PTA's or PTO's. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-80 Repair and/or calibration services. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-97 Materials and supplies for publishing an environmental calendar to be distributed free of charge. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-98 Nonprofit organization sponsorship of fund raiser to sponsor youth organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-55 Internet access charges. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-106 Church purchases of furniture, fixtures, equipment and utilities for a reading room. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-114 Sales of gopher bait used exclusively on land for agricultural production. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-109 Purchases by a Girl Scout Troop. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-119 Purchases 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 Tax Private Letter Ruling P-1999-117 Retail sales of tangible personal property delivered to a Kansas customer. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-120 Services to construct a building. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-124 Fees charged to persons under 18 years of age for participation in weekly races. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-123 Purchase of welding rod used to repair or maintain farm machinery and equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-118 Sales to educational institutions on rentals of hotel rooms. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-125 Purchase of a fuel truck by a city for operation at an airport. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-128 Non-profit organization fund raising sales Kansas Retailers' Sales Tax Private Letter Ruling P-1999-129 Purchases of books by libraries. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-132 Private elementary or secondary school exemption. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-110 Sales and installation of carpet in a multistate chain of hotels. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-140 Civic organization sponsorship of community youth activities. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-134 Purchases of medical supplies, durable medical equipment, office supplies, building repair costs, etc. by certain organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-137 Sales of a dirt scraper which is designed for use with farm tractors. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-143 Multi-level network marketing company sales of stressless, pain relief and smokers help capsules. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-139 Construction project consisting of the construction of a new addition to an existing grocery store. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-136 Sales of packaged fruit, individual pieces of fruit and prepackaged salads and sandwiches. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-115 Purchases of tangible personal property, by contractors, for the construction, reconstruction or modification of the Kansas Turnpike Authority (KTA) roadbed. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-138 Labor services to install underground wiring by a local political subdivision. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-133 Sale, repair, and maintenance of boilers, burners and related equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-142 Repair of railroad rolling stock used in interstate commerce. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-144 Demolition of existing structure and construction of new building. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-146 Sales of tangible personal property and services for the purpose of raising funds for a nonprofit organization. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-145 Airplane sales. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-147 Qualifications for a religious organization. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-150 Charitable organizations composed of churches, businesses, and lay persons that are separately incorporated. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-151 Sales of Christmas trees to raise funds to be donated to youth related non-profit organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-148 Religious organization definition as it applies to charitable organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-149 Youth baseball non-profit organization. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-155 Provision of video captioning services. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-154 Sales of dietary supplements. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-166 Billing, collection and reporting of Kansas State sales tax by an electric and natural gas energy supplier operating solely in Kansas. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-164 Labor services performed to install a dome roof on top of an existing storage tank. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-159 Demolition work including asbestos removal. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-157 FEMA's (Federal Emergency Management Agency) Project Impact. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-158 Food purchased for use in preparing meals for consumption by residents of a domestic violence group shelter. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-167 Printing and shipping of payment remittances for financial institutions. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-165 Food 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 Tax Private Letter Ruling P-1999-168 Sales of tangible personal property with delivery out-of-state via the mail or an interstate common carrier. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-160 Sales of foodservice products to restaurants, schools and nursing homes. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-163 Application of Kansas sales tax to the boar stud business. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-162 Taxability of welding rod purchased and used by a farmer. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-156 Extended warranties; refund of sales tax upon cancellation. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-173 Discontinuation of business. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-175 Convention and tourism committee qualifies as a political subdivision. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-177 Taxation of the service of transcribing printed documents into Braille. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-176 Restoring, reconstructing or replacing a building or facility damaged or destroyed by fire or flood. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-189 Services purchased and consumed by hotels: building maintenance, landscape, security, exterminating, employment and employment placement services. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-196 Qualifications as a religious organization for purposes of Kansas sales tax. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-184 Contractor purchases of materials and supplies. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-182 Photographic services by a freelance photographer. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-195 Excavation/backhoe services. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-183 Custom slaughter and meat processing operations. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-198 Qualifications for exemption as a religious organization. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-185 Sales by a parent-teacher association or organization. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-205 Dirt scrapers. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-206 Sales of dietary supplements. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-204 The service of cleaning above ground storage tanks and the processing of related waste into its component parts. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-201 Lease of tangible personal property to certain federal banking entities. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-200 Religious organization related request for exemption. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-209 Conduct of estate sales on behalf of owners and their heirs. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-215 Purchases of tangible personal property and taxable services by a "for profit" hospital. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-216 Installation of a complete central heating and air conditioning system at the time of construction of a commercial building. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-214 Service of performing thermography and current readings in homes and businesses to detect areas of energy loss. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-208 Internet based on-line legal information resource presented in newsletter format. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-210 Sales of dietary and health care supplements. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-218 Charges for children to ride on a small replica train operated at school carnivals and other community events. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-227 Installation of security equipment and provision of monitoring services by a Missouri company to Kansas businesses and residents. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-222 Sales of shower vitalizers and liquid enhancers. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-225 Sales of nutrition supplements. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-223 Purchases of food at local restaurants by school district employees. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-224 Sales of tangible personal property with delivery to a point outside the State of Kansas. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-231 Sales tax treatment of certain pager services. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-233 Membership dues and recreational activity fees paid to nonprofit community service organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-228 Service of arranging for items to be sold on e-bay; an on-line auction service. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-221 Taxability of certain items sold to farmers and ranchers in Kansas. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-234 Medical device used by orthopedic surgeons to assist in the normal bone healing process following surgery. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-236 Religious organization exemption from sales tax. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-235 Service of applying fabric treatments and/or a protective coating to furniture and/or carpets. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-229 Piano tuning done at a residence. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-239 Transfer of a motor vehicle to a corporation. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-245 Rentals of hotel rooms by educational institutions. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-246 Sale of beverages for human consumption. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-248 Repair parts for and repairs made to equipment owned by a contractor, subcontractor or repairman. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-247 Admission ticket sales, including service charges. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-252 Community service organization services. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-256 PTO fundraising activities. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-253 Kansas historic theaters. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-249 Provision of services: credit reporting, employment verification, sale of insurance, escrow closing fees and appraisal services. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-250 Sales of tickets for admission to school dances and sales of t-shirts. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-269 Religious organization sales tax exemption. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-263 Contract for repair of large household appliances, HVAC equipment, plumbing, and electrical wiring. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-257 Nonprofit organization sales tax treatment. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-261 Duties Kansas law imposes upon the suppliers of multi-level distributors. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-264 Non-profit organization raising funds to be spent on students and their extracurricular activities. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-268 Mineral oil purchases to be used in conjunction with grain handling and dust suppression. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-265 Nonprofit fund raisers. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-266 Service of removing coke, iron, sulphides, scale, brine, inferior welds and slag from flowlines, pipelines and refineries. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-03 Services provided for the maintenance of sports fields. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-004 Coin operated car wash. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-006 Motorspeedway related sales tax issues. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-277 Retailer purchases of promotional merchandise. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-279 Fees paid by subscribers for access to electronic bulletin boards. Kansas Retailers' Sales Tax Private Letter Ruling P-1999-278 Delivery of goods to points outside Kansas or delivery to an interstate common carrier. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-009 Cable television installation services. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-007 Purchase of an aircraft in the State of Kansas. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-012 Senior centers. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-010 Concrete cutting and coring labor services. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-013 Fuel surcharges. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-015 Propane tanks, equipment, oil and misc. items. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-014 Meals purchased by school districts from a restaurant. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-017 Waste tire and antifreeze disposal fees. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-022 Farm machinery and equipment related. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-018 Equipment sales, repairs and rentals. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-027 Services and fees charged to customers at hotels and motels. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-021 Water delivery surcharges subject to Kansas sales tax. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-029 Nonprofit organization sales tax exemptions. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-037 Sales of real property. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-039 Non-profit association. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-043 Direct purchases by a Missouri County Kansas Retailers' Sales Tax Private Letter Ruling P-2000-044 Property stored in the State as inventory. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-045 Taxability of the purchase and installation of manufacturing machinery and equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-049 Taxability of safety equipment used at a chemical manufacturing facility. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-047 Books included in the cost of tuition of a class not subject to sales tax. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-038 Sales of excavated materials such as sand, gravel, and rock and the hauling charges associated with delivery to a job site. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-051 Computer repair and maintenance services performed at a home or other residence. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-052 Catering services. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-055 Diesel fuel consumed in various quarry operations. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-056 Leases of suites and hospitality chalets at sporting events. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-059 Taxability of the gross receipts from the sale of discount dining cards. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-063 Original construction of a new water tower. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-061 Overhead costs subject to sales tax. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-064 GAP (Guaranteed Auto Protection) premium viewed as the sale of insurance and thus not subject to sales tax in Kansas. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-068 Sales of homemade baskets at a craft show on McConnell AFB. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-069 Subscriptions for newspapers, magazines, periodicals, trade journals, and other publications. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-071 Graphic arts business sales and purchases. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-004 Non-profit baseball organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-005 Manufacturing and processing businesses. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-007 Coupon books. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-012 Land improvements that immediately surround a residence. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-006 Cable television installation. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-013 Transportation services provided by a limousine business. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-016 Taxability of overhead and profit. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-014 Sale of firewood. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-018 Rail spur from main track; relation to exemption for manufacturing machinery and equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-022 Gross receipts from the service of providing ergonomic assessment and training. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-027 Temporary Storage. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-024 Educational institution purchases. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-026 Contractor materials and supplies. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-023 Design services for the layout of existing or new offices. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-028 Leasebacks. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-031 Motor vehicle sales and leases. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-034 Repairs, 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 Tax Private Letter Ruling P-2001-032 Towing and winching services; unlocking vehicles, changing tires and jump starts. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-033 Ingredients or component parts. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-037 Museum qualifications and purchases. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-038 Cable television installation. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-042 Residential or commercial plumbing. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-040 Herbal fiberblend and barley green supplements. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-044 Weighing vehicles on commercial scales. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-046 Vending machines and video games. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-048 Data processing services. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-049 Repair projects performed for political subdivisions (school districts). Kansas Retailers' Sales Tax Private Letter Ruling P-2001-047 Gross receipts from an information service. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-056 Request for tax exempt status. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-057 Purchase of farm equipment that is attached or purchased separately from a motor vehicle. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-050 Procurement of temporary workers and management services by means of the Internet. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-051 Pasture cleaning, barn cleaning, hole drilling in dirt and rock, and fence installation. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-052 Flag pole installation and services at a residence. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-054 Gross receipts from an information service. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-062 Service of cleaning a storage tank. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-063 Lagoon construction for a dairy. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-060 State sales tax applicability for government contractor. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-064 Gross receipts from an information service. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-065 Labor and construction services. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-066 Manufacturing machinery and equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-070 Gross receipts from a statistical form of tank and line testing services. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-068 Labor services performed on an Indian reservation. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-071 Community-based mental retardation center related endowment. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-078 Horse and horsemanship training services. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-072 Repair and maintenance services and parts. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-082 Retail sales of self-contained portable spas. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-074 Manufacturing machinery and equipment exemptions. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-076 Gross receipts from an information service. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-083 Purchases of consumables used in a linen and apparel business. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-084 Court-ordered sale of manufactured (mobile homes. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-089 Electric or manual wheel chairs; motorized scooters and wheelchair lifts. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-086 Pipeline additives. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-087 Materials purchased by a community action group to repair or weatherize low-income housing. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-088 Gross receipts from fund raising activities. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-091 Towing and winching services, unlocking vehicles, changing tires and jump starts. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-097 City purchases of building materials and supplies used to construct the building and/or facility for generating electricity. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-093 Hydrovacing services Kansas Retailers' Sales Tax Private Letter Ruling P-2001-098 Industrial Revenue Bond (IRB) related. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-095 Labor services. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-102 Sales of T-shirts with profits going to the United Way Fund in New York City. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-108 Sale of coupons or discount cards redeemable by third part merchants. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-113 Tools sold to Kansas manufacturers. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-112 Labor services. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-020 Total invoice amount, including recovery of design, copywriting, art direction and printing related costs, subject to sales tax. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-110 Historical society sale of books. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-109 Disposable electrode medical products. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-115 ATV and watercraft acquisition from dealer for modification and resale. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-122 Medical chart information; electronic database solutions. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-118 Newspaper subscriptions. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-117 Medical supplies and equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-121 Senior center. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-119 Construction materials purchased with the proceeds of industrial revenue bonds. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-127 Taxability of certain publications. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-124 Engineering, design, fabrication and installation of control panels for machinery and equipment of manufacturing entities. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-140 Electronic Access Control Devices Kansas Retailers' Sales Tax Private Letter Ruling P-2001-129 School PTO's. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-130 Weight management clinic for children and adults; fees and dues. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-133 City purchase of diesel generator and associated equipment for use by its electric department. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-136 Revenue generated by the operations of a church affiliated camp. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-135 Purchases of asphalt emulsion by out-of-state county. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-138 Shipments by common carrier. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-137 Wedding photography. Kansas Retailers' Sales Tax Private Letter Ruling P-2001-139 Temporary storage of materials. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-001 Ingredient or component parts. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-002 Christmas tree sales. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-005 Taxability of direct purchases by charitable not for profit entities. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-006 Hospital purchases. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-007 Sailing association charges. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-009 Installation of water lines, sanitary sewer lines and storm sewer lines. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-011 Chemical purchases to clean dairy equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-010 Monthly meter fee charged by a rural water district. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-015 Safety shoes for production employees. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-014 Senior center purchases. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-019 Computer sales and service; Internet Service and Web Hosting services. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-020 Materials hauled to a job. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-017 Services performed on garage doors. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-023 Tire repair machine; farm machinery and equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-024 Adult day care for young adults with severe/multiple physical and mental disabilities. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-031 Charitable organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-030 Charitable organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-027 Museum tour tickets and gift shop sales. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-026 Personal shopper; buy and deliver groceries, gifts, restaurant food, flowers, and toys. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-025 Barter transactions. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-032 Rental of construction equipment to a contractor. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-033 Direct purchase of hotel accommodations by a Kansas or other out of state religious organization. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-035 Prepackaged foods. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-034 Labor services performed to a fraternity house at a state university. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-037 Educational institutions related exemption. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-038 Purchase of meat for processing and ultimate sale at retail. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-041 Non-for-profit organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-044 Dietary supplements; "Protein Drinks". Kansas Retailers' Sales Tax Private Letter Ruling P-2002-043 Sales of propane for: 1) heating or lighting a residence; 2) commercial use; and 3) powering forklifts. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-047 Gross receipts from the providing of cleaning services. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-053 "Core charges" for replacement parts for cars, trucks and other equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-046 Gross receipts from the providing of cleaning services. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-049 Integrated plant exemption. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-050 Telephone answering services. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-052 Service of repair of manufacturing machinery and equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-048 Purchases of tickets, additional drinks and desserts by certain entities. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-051 Ingredient or component parts. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-054 Sale of advertising space on an "electronic bulletin board". Kansas Retailers' Sales Tax Private Letter Ruling P-2002-055 Bills of lading and packing slips. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-058 Reports. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-056 Labor 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 Tax Private Letter Ruling P-2002-060 Nonprofit museum or historical society. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-063 Cigarette tax to be included in base for the calculation of sales tax. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-062 Campground and recreation center related charges. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-067 Gross receipts from the service of providing rehabilitative therapy, taking X-rays, respiratory therapy and nurse staffing. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-069 Dietary supplements and nutritional products. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-070 Nutritional products. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-071 Canned software purchases. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-074 Fulfillment center operations. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-073 Towing charges; glass removal and installation; and dent removal. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-072 Federal excise tax on dyed diesel, dyed kerosene and aviation fuel when a separate line on invoice subject to Kansas sales tax. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-077 Consumed in production; mylar used in the manufacture of fiberglass tanks. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-079 Religious organization activities. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-078 RV slips and hook-ups. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-080 Transportation charges by a natural gas pipeline company. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-084 Religious organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-085 Administrative fees and extended warranties associated with motor vehicle sales. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-082 Applicability of sales tax exemption to public wholesale water supply districts. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-081 Sales of handicapped equipped motor vehicles and accessories. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-083 Religious organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-086 Sales of memberships to receive discounts at restaurants, retail stores, sporting events, movie theaters, hotels and other service providers. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-088 Gate receipts charged for admission to trade shows. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-090 Guaranteed Auto Protection (GAP) premiums. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-095 Charges for access to a data base maintained for internet access. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-093 Propane credit card sales; credit card service fees. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-094 Direct purchases by a public or private nonprofit hospital. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-092 Jewelry store sale items delivered to in-state and out-of-state buyers. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-098 Desktop publishing. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-099 Service of setting up new wall panels and furniture into work cubicles. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-100 Parent organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-2002-101 Dental laboratory metal alloy sales. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-001 Plumbing labor services. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-005 Service of cleaning storage tanks. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-004 Non-profit fundraising events. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-011 Educational institution qualifications. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-010 Church operated thrift shop. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-006 Photography, film production and printing in the production of catalogs for customers. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-008 Health cards that allow the holder to receive discounts from medical care providers and retailers. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-014 Photographic and video services and products. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-012 Leases; financing transactions Kansas Retailers' Sales Tax Private Letter Ruling P-2003-013 Gross receipts received for the installation of a building's overhead door. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-015 Purchases of equipment or purchases of repair parts and services for such equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-019 Installation of a flue for an industrial oven for use in product testing area. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-021 Religious organization exemption. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-017 Roof repairs. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-018 Purchase order or conditional sales contract. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-023 Sales taxation of services done at a well site. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-024 Lease of equipment to set up pilot studies for the filtration and production of water at a city's water treatment plant. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-025 Gift bag sales by schools. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-026 Religious organization exemption. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-027 Charitable educational corporation providing resources for the benefit and support of public and community education statewide. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-028 Sandblast sand. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-033 Definition of religious organization. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-032 Publication of community information magazines; advertising in same. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-031 Crane services. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-029 Computerized handwriting analysis. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-030 Purchases of weed barrier fabric. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-035 Vehicle rentals paid for under terms of an insurance policy. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-036 Destination-based sourcing rules. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-037 Destination-based sourcing rules - gifts. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-038 Destination-based sourcing - event tickets. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-039 Sales tax exemptions for political subdivisions of the State of Kansas. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-040 Repair of spillway damage due to flood. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-041 Nafion membranes used in production of caustic soda and chlorine. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-045 Sales of dietary and health care supplements. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-043 800 number dictation service; website file transfer service. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-042 Charges for boat storage and camper storage. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-046 Destination-based sourcing - installation of garage doors and fireplaces. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-048 Destination-based sourcing - glass tinting at new residential and commercial construction sites. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-050 Nonprofit educational institution. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-049 Provision of on-hold message equipment to businesses. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-053 Religious organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-052 Engraving services on memorial markers. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-056 Sales of drugs to a person licensed to practice the healing arts, including dentistry, optometry, and veterinary medicine. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-055 Transfer of a vehicle from a partner to the partnership or from a partnership to a partner. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-058 Exemption for religious organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-059 501(c)(3) organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-2003-060 Charges for monogramming and business logos. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-001 Manufacturing machinery and equipment; compressor in a pipeline compressor station. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-002 Construction services. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-004 Motor vehicles sold and delivered in Kansas to a bona fide resident of another state. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-003 Collection of sales tax on membership wellness fees. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-005 Sales of meals by an outside vendor at Ft. Leavenworth. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-010 Delivery charges. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-011 Sales of glucose tablets, lancets and alcohol swabs. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-009 Service of installing floor coverings performed in connection with original construction. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-007 Sale of discount coupon books. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-008 Dirt moving services. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-012 Markup on materials in HVAC residential business. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-013 Gross receipts from the sale of services performed in Kansas. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-016 Sales of cookies, crafts and plants by a school. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-015 Gross receipts from the sale of services performed in Kansas. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-018 Purchase of aircraft in the State of Kansas. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-026 Gift wrapping services. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-024 Services related to oil pipelines. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-019 Excavating business using backhoes, loaders, excavators, boring machines and concrete crushers. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-025 Contractor equipment used to fabricate exempt equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-027 Contract earth mover; rock quarries. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-029 Purchases of dogs, food and other tangible personal property associated with breeding stock. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-030 Sale of games for wireless phones. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-031 Sale of depreciable property under Section 1031 of the Internal Revenue Code. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-033 Charges for renting tower space on a communications tower. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-040 Donations to Christian Women's Fellowships. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-032 Document shredding and bailing machinery, equipment and services. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-037 Food service related products. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-041 Financing by "off-balance sheet" transactions. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-036 Diesel fuel used to transport an aggregate (rock) product from crushing plant to stockpile. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-034 Sale of stents to physicians, hospitals and other medical facilities. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-039 Snow and ice removal services. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-042 Isolated or occasional motor vehicle sales. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-044 Labor services associated with interior residential painting. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-045 Catering services. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-047 Nonprofit organizations. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-046 Purchase of drugs and pharmaceuticals by veterinarians. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-052 Certain food services by a Kansas school district. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-051 Towing services. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-053 Microwave equipment and catheters used in treating prostate enlargement. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-054 Water utilities furnished to a university (a public educational institution) for dormitories and residential scholarship halls owned by the university. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-055 Application of Kansas retailers' sales tax on purchases and sales by a YMCA. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-056 Not-for-profits. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-060 Nonprofit corporation/charities. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-059 Nonprofit corporation. Kansas Retailers' Sales Tax Private Letter Ruling P-2004-062 Gross receipts from the service of renting of rooms by hotels. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-001 Purchases of tangible personal property and services by political subdivisions. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-002 Rentals of party and event equipment, including tents, tables, chairs, and tableware, across the State line. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-003 Organizations and/or entities exempt from sales tax. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-004 Manufacturer's Exemption. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-005 Religious organization. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-007 Sale and lease of wound closure devices. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-006 Sale and lease of therapeutic medical beds and mattresses. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-009 Sales tax on receipts of a YMCA facility. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-012 Sale, by a political subdivision, of a duty weapon to a retiring officer. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-013 Remodeling of a nursing/assisted living facility. Kansas Retailers' Sales Tax Private Letter Ruling P-2000-008 Internet and associated installation. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-014 Sales of implantable medical devices to treat spinal stenosis. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-015 Pharmaceutical manufacturing; United State Department of Agriculture (USDA) Good Manufacturing Practices Regulations (GMPR) mandated purchases. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-017 Destination-based sourcing rules for roofing business. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-018 Fulfillment/regional distribution center for direct selling company. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-019 Contracts with out-of-state company to prepare medical billings for patient treatment. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-020 Electrical work; work done on main breaker; exemption for manufacturing machinery and equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-021 Automotive related sales, services and repairs. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-022 Community Shelter Fund-raisers. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-023 Massage therapy services. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-026 Trash disposal and recycling services. Kansas Retailers' Sales Tax Private Letter Ruling P-2005-028 Sales of restaurant equipment to American Legion and VFW posts. Kansas Retailers' Sales Tax Private Letter Ruling P-2006-001 Guaranteed Auto Protection (GAP) premiums. Kansas Retailers' Sales Tax Private Letter Ruling P-2006-003 Compacting and bailing equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-2006-004 Non-profit organization providing a nonsectarian comprehensive multidiscipline youth development program. Kansas Retailers' Sales Tax Private Letter Ruling P-2006-006 Small aircraft industry manufacturer; radial fatigue machine. Kansas Retailers' Sales Tax Private Letter Ruling P-2006-007 Charges for telephone services for a church parsonage Kansas Retailers' Sales Tax Private Letter Ruling P-2006-008 Interstate pipeline company's purchases of electricity. Kansas Retailers' Sales Tax Private Letter Ruling P-2006-011 Contractor purchases of drill bits, saw blades and utility-knife blades. Kansas Retailers' Sales Tax Private Letter Ruling P-2006-012 Equipment used in document-management services. Kansas Retailers' Sales Tax Private Letter Ruling P-2006-013 Kansas turbine wind farm. Kansas Retailers' Sales Tax Private Letter Ruling P-2006-016 Sales of safety leggings to a meat packing company. Kansas Retailers' Sales Tax Private Letter Ruling P-2006-017 Sales of a house to an individual planning to relocate the house to another location. Kansas Retailers' Sales Tax Private Letter Ruling P-2007-002 Host site for a community-wide grocery relief program. Kansas Retailers' Sales Tax Private Letter Ruling P-2007-001 Breeding of horses for resale. Kansas Retailers' Sales Tax Private Letter Ruling P-2007-003 Labor services related to original construction. Kansas Retailers' Sales Tax Private Letter Ruling P-2007-005 Purchases of CAP18 (a vegetable-oil product) by a manufacturing plant to remediate and control trichloroethene (TCE) contamination. Kansas Retailers' Sales Tax Private Letter Ruling P-2007-004 Purchases of electricity generating peaking units. Kansas Retailers' Sales Tax Private Letter Ruling P-2008-001 Sales of meals and drinks in a company cafeteria. Kansas Retailers' Sales Tax Private Letter Ruling P-2008-003 Special events rentals and services. Kansas Retailers' Sales Tax Private Letter Ruling P-2008-005 Submittal drawings and blueprints. Kansas Retailers' Sales Tax Private Letter Ruling P-2008-006 Dietary supplements formulated to help control blood sugar levels. Kansas Retailers' Sales Tax Private Letter Ruling P-2008-007 Sales of saddles, bridles and other horse equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-2008-008 Protective apparel. Kansas Retailers' Sales Tax Private Letter Ruling P-2008-009 Installation, services and inspections of fire sprinkler systems. Kansas Retailers' Sales Tax Private Letter Ruling P-2008-010 Deicing service for aircraft of commercial air carriers. Kansas Retailers' Sales Tax Private Letter Ruling P-2008-012 Kansas sales tax on equipment and materials purchased and used to construct a wind farm in Kansas. Kansas Retailers' Sales Tax Private Letter Ruling P-2009-004 Sales tax application to electricity, gas, and water used in nursing homes and other assisted living units. Kansas Retailers' Sales Tax Private Letter Ruling P-2009-005 Monthly Fees to Access and Use a Pre-Written Computer Software Program. Kansas Retailers' Sales Tax Private Letter Ruling P-2009-006 Sales of wireless communications devices (transponders) at grocery stores and pharmacies. Kansas Retailers' Sales Tax Private Letter Ruling P-2009-007 Sales of aviation- related parts, equipment and services by an aviation management consulting business. Kansas Retailers' Sales Tax Private Letter Ruling P-2010-001 Pet related services. Kansas Retailers' Sales Tax Private Letter Ruling P-2010-002 Engineering services. Kansas Retailers' Sales Tax Private Letter Ruling P-2010-003 Sales tax treatment of untethered hot air balloon rides. Kansas Retailers' Sales Tax Private Letter Ruling P-2010-004 Application of Kansas retailers' sales tax with regard to car rentals. Kansas Retailers' Sales Tax Private Letter Ruling P-2010-005 Data conversion services. Kansas Retailers' Sales Tax Private Letter Ruling P-2010-006 Manufacturer and third-party rebates. Kansas Retailers' Sales Tax Private Letter Ruling P-2010-007 Taxability on labor services for the construction of new range land fencing. Kansas Retailers' Sales Tax Private Letter Ruling P-2010-008 Retail sale of racing tires. Kansas Retailers' Sales Tax Private Letter Ruling P-2010-009 Various revenue streams and the applicability of Kansas sales tax to each. Kansas Retailers' Sales Tax Private Letter Ruling P-2010-010 Monthly dues and assessments paid to homeowners association. Kansas Retailers' Sales Tax Private Letter Ruling P-2011-001 Sales tax on oil and dyed diesel. Kansas Retailers' Sales Tax Private Letter Ruling P-2011-003 Charges to customers for wireless (3G) broadband connection services. Kansas Retailers' Sales Tax Private Letter Ruling P-2011-005 Rental of swab tanks. Kansas Retailers' Sales Tax Private Letter Ruling P-2011-006 Entry fees collected for youth baseball tournaments. Kansas Retailers' Sales Tax Private Letter Ruling P-2011-008 Customer lawaway service for general merchandise. Kansas Retailers' Sales Tax Private Letter Ruling P-2011-009 Labor and purchase of fly ash used in conjunction with the drilling of deep disposal wells. Kansas Retailers' Sales Tax Private Letter Ruling P-2012-001 Outdoor, dusk-to-dawn lighting service. Kansas Retailers' Sales Tax Private Letter Ruling P-2011-011 Charges for brine-impacted soil remediation services including services to dispose of unwanted soil excavated from the remediation site. Kansas Retailers' Sales Tax Private Letter Ruling P-2012-002 Purchase of farm machinery and equipment; precision farming equipment. Kansas Retailers' Sales Tax Private Letter Ruling P-2012-003 Sales of firearms by a Kansas firearms dealer. Kansas Retailers' Sales Tax Private Letter Ruling P-2012-004 Underground electrical distribution "duct bank". Kansas Retailers' Sales Tax Private Letter Ruling P-2012-005 Purchase and installation of certain interior lighting and fans at a Kansas manufacturing plant and warehouse. Kansas Retailers' Sales Tax Private Letter Ruling P-2012-006 Safety equipment for employees providing certain oil well drilling services. Kansas Retailers' Sales Tax Private Letter Ruling P-2012-007 Bad check fees and insufficient check charges. Kansas Retailers' Sales Tax Private Letter Ruling P-2013-002 Sales of wooden and plastic pallets used to store and ship manufactured products. Kansas Retailers' Sales Tax Private Letter Ruling P-2014-001 Sales tax collection duties in connection with services to healthcare providers. Kansas Retailers' Sales Tax Private Letter Ruling P-2014-002 Taxibility of items fabricated and sold to Kansas farmers and ranchers. Kansas Retailers' Sales Tax Private Letter Ruling P-2014-003 Internet Freedom Act (ITFA) moratorium on state taxation of customer charges for internet access services. Kansas Retailers' Sales Tax Private Letter Ruling P-2014-004 Taxable Sales by Schools and Educational Institutions Kansas Retailers' Sales Tax Private Letter Ruling P-2014-005 Question regarding loyalty cards and Kansas Sales and Use Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2014-006 Taxability of a material only sale of steel. Kansas Retailers' Sales Tax Private Letter Ruling P-2015-001 Various sales tax related questions in a retail environment Kansas Retailers' Sales Tax Private Letter Ruling P-2015-002 Diesel exhaust fluid Kansas Retailers' Sales Tax Private Letter Ruling P-2015-003 Interface Data Exchange-access records or data Kansas Retailers' Sales Tax Private Letter Ruling P-2015-004 Mobile Point of Sale Device Kansas Retailers' Sales Tax Private Letter Ruling P-2016-001 Garage Utilities Residential Kansas Retailers' Sales Tax Private Letter Ruling P-2018-001 Sales Tax on labor for Construction contract Kansas Retailers' Sales Tax Corporate Income Tax Private Letter Ruling P-2000-030 Web center customization for Kansas firms by out-of-state companies. Kansas Retailers' Sales Tax Individual Income Tax Private Letter Ruling P-1999-172 Golf tournament with proceeds donated to a Parks and Recreation department. Kansas Retailers' Sales Tax Kansas Compensating Tax Private Letter Ruling P-1998-39 Definition of farm machinery and equipment. Kansas Retailers' Sales Tax Kansas Compensating Tax Private Letter Ruling P-2011-002 Purchases of software licenses and support services. Kansas Retailers' Sales Tax Kansas Compensating Tax Private Letter Ruling P-2011-010 Purchases of software licenses and support services. Kansas Retailers' Sales Tax Transient Guest Tax Private Letter Ruling P-1999-213 Centrally billed credit card charges for federal employees related to business travel expenses. Kansas Retailers' Sales Tax Transient Guest Tax Private Letter Ruling P-2000-050 Hotel rooms rented for long term periods by a single corporation. Transient Guest Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2011-007 Temporary housing facilities for Department of Defense military personnel. Clean Drinking Water Fee Kansas Retailers' Sales Tax QA Clean Drinking Water Fee Sales Tax and the Clean Drinking Water Fee Kansas Retailers' Sales Tax QA Water Wells Services Performed to Water Wells Kansas Retailers' Sales Tax QA Airline Tickets Sales Tax on Sale of Airline Tickets Kansas Retailers' Sales Tax QA Natural Gas-Residential Use Sale of Natural Gas, Electricity, Heat, and Water for Residential Use Kansas Retailers' Sales Tax QA Duplicating Duplicating Kansas Retailers' Sales Tax QA Beeper Services Sales Tax on Beeper Services Kansas Retailers' Sales Tax QA Purchases by State of Kansas Purchases by State of Kansas and Political Subdivisions Kansas Retailers' Sales Tax QA Postage and sales of postage stamps to stamp collectors Postage/Freight and stamp sales Kansas Retailers' Sales Tax QA Tanning Services Tanning Services Kansas Retailers' Sales Tax QA Federal Excise Tax Federal Excise Tax Kansas Retailers' Sales Tax QA Insulin Purchase Kansas Retailers' Sales Tax QA Natural Gas-Agricultural Use Sale of Natural Gas, Heat, Electricity or Water for Agricultural Use Kansas Retailers' Sales Tax QA Farm Equipment Farm Equipment Kansas Retailers' Sales Tax QA Hotel/Motel Purchases Consumed by Guests Kansas Retailers' Sales Tax QA Beauty Shops/Barber Shop Sales/Services provided by Beauty/Barber Shops Kansas Retailers' Sales Tax QA Coins Taxability of Coins, Bullion and Stamps Kansas Retailers' Sales Tax QA Lottery Tickets Sale of Lottery Tickets Kansas Retailers' Sales Tax QA Lessons or Instruction Lessons or Instruction Kansas Retailers' Sales Tax QA Motor Vehicle Fuel (Gasoline Sale of Gasoline Kansas Retailers' Sales Tax QA Gratuities, Service Charges and Minimum Charges Gratuities, Service Charges and Minimum Charges Kansas Retailers' Sales Tax QA All Terrain Vehicles Sales Tax on Sale of ATV’s Kansas Retailers' Sales Tax QA Wholesalers and Distributors Sales Not Subject to Tax Kansas Retailers' Sales Tax QA Propane, Lp-Gas, Coal and Wood Propane, Lp-Gas, Coal and Wood Kansas Retailers' Sales Tax QA Car Washing and Waxing Items Consumed in Car Washing and Waxing Kansas Retailers' Sales Tax QA Vehicle Rental Excise Tax Gross Receipts Kansas Retailers' Sales Tax QA Swimming Pools Swimming Lessons/Admissions Kansas Retailers' Sales Tax QA Multi-Level Distributors Multi-Level Distributors Kansas Retailers' Sales Tax QA Meals and Drinks Sales of Meals and Drinks Kansas Retailers' Sales Tax QA Franchise Tax/Fee Franchise Fee Kansas Retailers' Sales Tax QA Barbershops and beauty salons Sales Tax for Barber Shops and Beauty Salons Kansas Retailers' Sales Tax QA Farm Machinery and Equipment Farm Machinery and Equipment Kansas Retailers' Sales Tax QA Caterers Catering Service Kansas Retailers' Sales Tax QA Drill Bits and Explosives Drill Bits and Explosives Kansas Retailers' Sales Tax QA Asbestos Removal Sales Tax on Asbestos Removal Kansas Retailers' Sales Tax QA Fireworks Sales Tax for Fireworks Kansas Retailers' Sales Tax QA Hospitals (Nonprofit Purchases Kansas Retailers' Sales Tax QA Service Contract Warranties and Maintenance Contracts Kansas Retailers' Sales Tax QA Maintenance Contract Maintenance Contract Kansas Retailers' Sales Tax QA Meals and Drinks - Employees Sales of Meals and Drinks to Employees Kansas Retailers' Sales Tax QA Haircuts Service by Barber and Beauty Shops Kansas Retailers' Sales Tax QA Selling Price Selling Price Kansas Retailers' Sales Tax QA Cable Television Sales Tax on Cable Television Kansas Retailers' Sales Tax QA Hotel/Motel purchases Which Are Not for Resale Taxable Items Kansas Retailers' Sales Tax QA Ingredient or Component Part Ingredient or Component Part Kansas Retailers' Sales Tax QA Fingernails (Artificial Professional Service Kansas Retailers' Sales Tax QA Dry Cleaning Dry Cleaning Kansas Retailers' Sales Tax QA Purchases by Political Subdivisions Project Exemption Certificates Kansas Retailers' Sales Tax QA Monitoring of Alarm Systems Alarm Systems Kansas Retailers' Sales Tax QA Coin Operated Devices Sales Tax on Coin Operated Devices Kansas Retailers' Sales Tax QA Uniforms Leasing of Uniforms Kansas Retailers' Sales Tax QA Property Tax on Leases/Rentals Amount Subject to Sales Tax Kansas Retailers' Sales Tax QA Interstate Commerce Sales into Interstate Commerce Kansas Retailers' Sales Tax QA Blood Bank Blood Bank Kansas Retailers' Sales Tax QA Water Protection Fee Gross Receipts Kansas Retailers' Sales Tax QA Packaging Packaging Material Kansas Retailers' Sales Tax QA Christmas Tree Farms Machinery and Equipment Purchases Kansas Retailers' Sales Tax QA Groundwater Management District Purchases Kansas Retailers' Sales Tax QA Repossessed Property Repossessed Property Kansas Retailers' Sales Tax QA Containers Containers Kansas Retailers' Sales Tax QA Pet boarding and pet grooming Sales Tax for Pet Boarding and Pet Grooming Kansas Retailers' Sales Tax QA Trade Fixtures and Equipment Sales of Trade Fixtures and Equipment Kansas Retailers' Sales Tax QA Materials Contractor Purchases Kansas Retailers' Sales Tax QA Federal Government Purchases Direct Purchase Kansas Retailers' Sales Tax QA Textbook Rentals Textbook Rentals Kansas Retailers' Sales Tax QA Religious Organizations Religious Organizations Kansas Retailers' Sales Tax QA Educational Institution Educational Institution Kansas Retailers' Sales Tax QA Non-profit, nonsectarian day care providers. Non-profit, nonsectarian day care providers. Kansas Retailers' Sales Tax QA Parent Teachers Associations (PTA), Parent Teacher Organization (PTO), and Booster Clubs Questions and Answers relating to PTA's, PTO's and Booster Clubs. Kansas Retailers' Sales Tax QA Federal areas - application of Kansas tax. Taxation of sales made in federal areas. Kansas Retailers' Sales Tax QA Country Clubs Q & A on Country Club Dues and Purchases Kansas Retailers' Sales Tax QA Drilling 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 Tax QA Shipping charges Treatment of shipping charges when a shipment includes both taxable and nontaxable goods. Kansas Retailers' Sales Tax QA Photographers and photofinishers. Photographers and photofinishers. Kansas Retailers' Sales Tax QA Prescription Requirement in Sales Tax Exemption for Prosthetic Devices and Mobility Enhancing Equipment Prescription is required for purchase of prosthetic device or mobility enhancing equipment to be exempt, but prescription need not be written. Kansas Retailers' Sales Tax QA Mobility enhancing equipment installed on a motor vehicle Mobility enhancing equipment installed on a motor vehicle Kansas Retailers' Sales Tax QA HVAC Equipment Used in Manufacturing Plants HVAC Equipment Used in Manufacturing Plants Kansas Retailers' Sales Tax QA Retail sales of computer software How have retail sales of computer software been taxed in Kansas over the years? Kansas Retailers' Sales Tax QA How are telephone answering services taxed in Kansas? How are telephone answering services taxed in Kansas? Kansas Retailers' Sales Tax QA Fuel Surcharges Are Fuel Surcharges Charges Taxable Kansas Retailers' Sales Tax QA Portable toilets - port-a-potties Portable toilets, portable offices, and PEC's Kansas Retailers' Sales Tax QA Questions and answers on rebates and incentives issued directly to retailers. Questions and answers on rebates and incentives issued directly to retailers. Kansas Retailers' Sales Tax QA Room & board contracts Room & board contracts Kansas Retailers' Sales Tax QA Drop Shipments Drop Shipments Kansas Retailers' Sales Tax QA Retail Promotional Deals Sales tax treatment of retail promotional deals. Kansas Retailers' Sales Tax QA Picture messaging and push-to talk services. Picture messaging and push-to talk services. Kansas Retailers' Sales Tax QA Tax base for taxable construction services. Tax base for taxable construction services. Kansas Retailers' Sales Tax QA Christmas Decorating Services Christmas Decorating Services Kansas Retailers' Sales Tax QA Fact Sheet for Dentists Sales Tax for Dentists, Orthodontists, Endodontist, Periodontists Kansas Retailers' Sales Tax QA Retail Bakeries Taxibilty Information Guide Retail Bakeries Taxibilty Information Guide Tire Tax Kansas Retailers' Sales Tax QA Tire Excise Tax Tire Excise Tax Kansas Compensating Tax Kansas Retailers' Sales Tax Rev. Ruling 19-2004-1 Application 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. Ruling 19-2009-003 Application 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. Ruling 19-2009-02 Application 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. Ruling 19-2010-02 Policy when sales or use tax remittance due date falls on Saturday, Sunday, or State Legal Holiday Kansas Retailers' Sales Tax Rev. Ruling 19-1996-1 Industrial Revenue Bonds Kansas Retailers' Sales Tax Rev. Ruling 19-1997-1 Application of Sales Tax to a Debtor's Redemption of a Repossessed Motor Vehicle Kansas Retailers' Sales Tax Rev. Ruling 19-1997-2 Taxation of Farrier Services Kansas Retailers' Sales Tax Rev. Ruling 19-1997-3 Sales tax on farm trailers. Kansas Retailers' Sales Tax Rev. Ruling 19-1998-1 Application of Kansas Retailers' sales and consumers' compensating tax on purchases of motor vehicles to be converted to implements of husbandry. Kansas Retailers' Sales Tax Rev. Ruling 19-1998-2 Construction and application of the sales tax exemption for non-profit organizations that provide nonsectarian comprehensive multidiscipline youth development programs and activities. Kansas Retailers' Sales Tax Rev. Ruling 19-1999-1 Application of Sales Tax to Sales of Baling Twine Kansas Retailers' Sales Tax Rev. Ruling 19-2002-2 Sales taxation of drilling contractors, well service providers and oil and gas producers. Kansas Retailers' Sales Tax Rev. Ruling 19-2003-1 Sales taxation of utility services sold to non-profit nursing homes and certain other non-profit housing facilities. Kansas Retailers' Sales Tax Rev. Ruling 19-2006-1 Sales taxation of wireless communication towers, broadcast towers and antenna and relay sites ("towers"), and related equipment. Kansas Retailers' Sales Tax Rev. Ruling 19-2009-01 Tax Treatment of Computer Software Maintenance Agreements in Kansas. Kansas Retailers' Sales Tax Rev. Ruling 19-2010-05 Reporting Sales Tax on Contractor Labor Services Paid for with Progress Payments Kansas Retailers' Sales Tax Rev. Ruling 19-2011-01 Sales Tax Treatment of Charges for Participation in Guided and non-guided Hunting and Certain Sales of Game Birds Kansas Retailers' Sales Tax Rev. Ruling 19-2013-01 Sales Tax Treatment of Home Service Contracts Kansas Retailers' Sales Tax Rev. Ruling 19-78-11 Interstate Carrier Vehicle Leases Kansas Retailers' Sales Tax Rev. Ruling 19-78-3 Ingredient or Component Part Kansas Retailers' Sales Tax Rev. Ruling 19-78-5 Time for filing returns Kansas Retailers' Sales Tax Rev. Ruling 19-78-7 Property damaged in transit Kansas Retailers' Sales Tax Rev. Ruling 19-78-8 Food Sales Tax Refund Kansas Retailers' Sales Tax Rev. Ruling 19-86-1 Membership Fees and Dues Kansas Retailers' Sales Tax Rev. Ruling 19-86-3 Dues - Special Assessments Kansas Retailers' Sales Tax Rev. Ruling 19-87-3 Assessments Made By Associations Kansas Retailers' Sales Tax Kansas Compensating Tax Rev. Ruling 19-2002-1 Policy 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. Ruling 19-2010-04 Tax 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 Law L. 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 Law L. 2004 ch. 140 AN 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 Law L. 2009 ch. 142 AN 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 Law L. 2008 ch. 182 AN 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 Law L. 2002 ch. 186 An 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 Law L. 2010 ch. 160 AN 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 Law L. 2004 ch. 171 AN 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 Law L. 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 Law L. 2005 ch. 032 AN 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 Law L. 2005 ch. 075 AN 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 Law L. 2005 ch. 186 AN 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 Law L. 2007 ch. 179 AN 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 Law L. 2003 ch. 150 An 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 Tax Session Law L. 2001 ch. 146 An 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 Tax Session Law L. 2001 ch. 003 An 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 Tax Session Law L. 2001 ch. 134 An 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 Tax Session Law L. 2001 ch. 056 An Act relating to appeals concerning food sales tax refunds; amending K.S.A. 79-3639and repealing the existing section. Kansas Retailers' Sales Tax Session Law L. 2001 ch. 199 An 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 Tax Session Law L. 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 Tax Session Law L. 2001 ch. 096 An 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 Tax Session Law L. 2001 ch. 067 An 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 Tax Session Law L. 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 Tax Session Law L. 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 Tax Session Law L. 2004 ch. 090 AN 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 Tax Session Law L. 2004 ch. 183 AN 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 Tax Session Law L. 2004 ch. 065 AN ACT creating the horsethief reservoir benefit district; providing for a governing board; prescribing powers and duties thereof; taxing and bonding authority. Kansas Retailers' Sales Tax Session Law L. 2005 ch. 047 AN 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 Tax Session Law L. 2005 ch. 130 AN 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 Tax Session Law L. 2005 ch. 151 AN ACT concerning public improvement districts; relating to procedure; financing; property and sales tax authority. Kansas Retailers' Sales Tax Session Law L. 2005 ch. 024 AN 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 Tax Session Law L. 2005 ch. 002 AN 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 Tax Session Law L. 2005 ch. 001 AN 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 Tax Session Law L. 2005 ch. 050 AN 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 Tax Session Law L. 2005 ch. 119 AN 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 Tax Session Law L. 2005 ch. 091 AN ACT concerning sales taxation; relating to exemption certificates; amending K.S.A. 2004 Supp. 79-3651 and repealing the existing section. Kansas Retailers' Sales Tax Session Law L. 2005 ch. 051 AN ACT concerning sales taxation; relating to exemptions; amending K.S.A. 2004 Supp. 74-50,115 and repealing the existing section. Kansas Retailers' Sales Tax Session Law L. 2006 ch. 009 AN 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 Tax Session Law L. 2006 ch. 191 AN 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 Tax Session Law L. 2006 ch. 204 AN 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 Tax Session Law L. 2007 ch. 153 AN 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 Tax Session Law L. 2007 ch. 158 AN 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 Tax Session Law L. 2007 ch. 155 AN 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 Tax Session Law L. 2007 ch. 124 AN 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 Tax Session Law L. 2007 ch. 139 AN 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 Tax Session Law L. 2007 ch. 110 AN 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 Tax Session Law L. 2008 ch. 100 AN 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 Tax Session Law L. 2009 ch. 054 AN 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 Tax Session Law L. 2009 ch. 001 AN 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 Tax Session Law L. 2009 ch. 041 AN 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 Tax Session Law L. 2009 ch. 122 AN 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 Tax Session Law L. 2010 ch. 083 AN 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 Tax Session Law L. 2010 ch. 003 AN 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 Law L. 2004 ch. 173 AN 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 Law L. 2008 ch. 131 AN 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 Law L. 2002 ch. 201 An 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 Law L. 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 Law L. 2006 ch. 202 AN 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 Law L. 2006 ch. 135 AN ACT relating to work-site utility vehicles; concerning the regulation thereof; amending Liquefied Petroleum Fuel Tax Liquor Drink Tax Liquor Enforcement Tax Lottery Marijuana and Controlled Substances Mineral Severance Tax Motor Vehicle Fuel Tax Other Privilege Property Tax Public Water Supply Fee Sand and Gravel Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Vehicles Rental Excise Tax Water Protection Fee Withholding and Declaration of Estimated Tax (Not Categorized)