 | ___________ Tax Type _____________ | _ Document Type _ | __ Identifying Information ___ | _____________ Topic ___________________ | |
 | 2020 Legislative Changes |
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 | Alcoholic Beverage Control |
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 | All |
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 | Bingo |
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 | Cereal Malt Beverages and Malt Products |
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 | Cigarette and Tobacco Products |
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 | Clean Drinking Water Fee |
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 | Corporate Income Tax |
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 | Corporation Franchise |
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 | Corporation Franchise Tax |
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 | Dry Cleaning Environmental Surcharge |
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 | Dry Cleaning Solvent Fee |
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 | Estate Tax |
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 | Food Sales Tax Refund |
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 | Franchise Tax |
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 | Gallonage Tax |
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 | Grain Tax |
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 | Homestead Property Tax Refunds |
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 | Individual Income Tax |
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 | Inheritance Tax |
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 | Intangible Tax |
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 | Intoxicating Liquors and Beverages |
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 | Kansas Compensating Tax |
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 | Kansas Retailers' Sales Tax |
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| 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 |
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 | Liquor Drink Tax |
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 | Liquor Enforcement Tax |
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 | Lottery |
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 | Marijuana and Controlled Substances |
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 | Mineral Severance Tax |
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 | Motor Vehicle Fuel Tax |
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 | Other |
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 | Privilege |
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 | Property Tax |
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 | Public Water Supply Fee |
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 | Sand and Gravel |
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 | Special Fuel Tax |
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 | Tire Tax |
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 | Transient Guest Tax |
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 | Vehicles |
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 | Vehicles Rental Excise Tax |
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 | Water Protection Fee |
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 | Withholding and Declaration of Estimated Tax |
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 | (Not Categorized) |
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