Information Guide

Identifying Information:Residential and Commercial Property Rental Self-Audit Fact Sheet
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Residential and Commercial Property Rental Self-Audit Fact Sheet
Keywords:
Approval Date:10/14/2013


Body:
KANSAS DEPARTMENT OF REVENUE
AUDIT SERVICES SELF-AUDIT FACT SHEET

Residential and Commercial Property Rental

The taxability of sales and purchases of tangible personal property and labor services by residential and commercial rental companies is summarized below. This list is not all-inclusive.

Purchases by Residential and Commercial Property Rental Companies:
Kansas sales or compensating use tax applies to those purchases identified or designated as taxable in the chart below. The applicable Kansas sales or Kansas consumers’ use tax must be paid to the vendor or accrued and remitted directly to the Kansas Department of Revenue. Purchases from Kansas vendors may be reported using the retailer’s sales tax return. Purchases from outside this state which are delivered to this state are to be reported on the Kansas consumers compensating use tax return.

Purchases Taxable
Sales by Residential and Commercial Property Rental Companies:
The taxability of sales of tangible personal property and labor services are summarized below. This list is not all inclusive. The applicable sales tax must be collected unless the purchaser provides a properly completed valid exemption certificate.


Sales Taxable
Sales/rentals to exempt entities with proper exemption certificates provided are exempt from sales tax. Ensure the exemption certificates are retained to substantiate all non-taxed transactions.

Note: Kansas tax applies to the “gross receipts” from the sale of taxable goods or services in Kansas. Gross receipts include any amounts collected from the customer including any charges billed for freight, delivery or special handling.



Date Composed: 10/14/2013 Date Modified: 10/14/2013