Information Guide

Identifying Information:Architectural Services Self-Audit Fact Sheet
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Architectural Services Self-Audit Fact Sheet
Keywords:
Approval Date:12/15/2005


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


ARCHITECTURAL SERVICES
Architectural Service providers must pay sales tax to their vendor or accrue tax and remit directly to the State of Kansas for purchases of tangible personal property or services as summarized below:
All architectural services must collect sales tax on the retail sale of tangible
personal or taxable services as summarized below:
Purchases by Architectural Services:
Furniture and fixtures, including but not limited to: desks, lamps, tables, chairs, shelving, plants, planters, artwork, signs Taxable
Copiers, printers, and fax machines Taxable
Laptop & desktop computers Taxable
Calculators, drafting equipment Taxable
Software & software upgrades and labor services to modify, alter, update or maintain software. Taxable
Customized software, software upgrades and labor services to modify, alter, update or maintain customized software - "customized" software = software originally developed for a single end user. Taxable on and after July 1, 2002 through December 31, 2004 - Exempt all other periods
Newspaper and magazine subscriptions, reference books and materials, forms, printed matter (including promotional brochures, etc.), business cards, notepads Taxable
Lease or rental of any tangible personal property - copier, fax, vehicle Taxable
Security cameras and other security equipment Taxable
Office utilities Taxable
Professional services such as accounting or legal services Exempt
Promotional items including but not limited to: calendars, mugs and articles of clothing Taxable
Complimentary items such as balloons, stickers, pens and candy Taxable
Complimentary bottled water, soft drinks, coffee, creamer, sugar, cups and stir sticks Taxable
Shredding services Exempt
Cleaning services, plant watering and care Exempt
Trash removal Exempt
Purchase or Lease of real estate, Insurance Exempt
Repair and remodeling labor services to real estate Taxable
Labor services on original construction of new building or facility Exempt
Continuing Education Exempt
Advertising as in newspapers, radio, television, etc Exempt
Materials & Labor services of repairing, servicing, altering or maintaining tangible personal property, such as computers, printers, copiers, security equipment, etc. Taxable
Warranty or service agreements for tangible personal property such as, computers, printers, copiers, security equipment, etc. Taxable
Supplies consumed in the preparation of the blue prints, such as paper, opaque, ink, printer ribbons, etc., items necessary to make the blue prints. Taxable
Photographic services purchased for magnifying, enlarging, reducing, etc., of blue prints. Taxable
Sales by Architectural Services:
Blue prints/floor plans, other architectural services Exempt
Company vehicles Taxable "isolated or occasional sale,"
the buyer is required to pay the sales
tax upon registration
Sale of building materials and supplies. Taxable
Lab
Labor services to install and maintain tangible personal property at a commercial
location. Taxable




Date Composed: 07/06/2006 Date Modified: 07/06/2006