Information Guide

Identifying Information:Offices of Specialty Therapists Self-Audit Fact Sheet
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Offices of Specialty Therapists Self-Audit Fact Sheet
Keywords:
Approval Date:12/22/2005


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


Offices of Specialty Therapists - Fact Sheet
Purchases by Specialty Therapists:
The taxability of purchases of tangible personal property and labor services by Specialty Therapy providers is summarized below. Sales tax should be paid to the vendor or accrued and paid directly to the State of Kansas. A properly completed exemption certificate should be provided to your vendor for all purchases made without tax.
Equipment used to provide specialty therapy including but not limited to: massage and acupuncture tables and chairs, electrotherapy devices, magnetic therapy equipment Taxable
Robes, uniforms and smocks Taxable
Items consumed in providing specialty therapy including but not limited to: gloves, face masks, hand soap and hand sanitizer, massage oils, creams, lotions, acupuncture needles and body muds Taxable
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, printers and other similar equipment Taxable
Promotional brochures, and advertising booklets 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
Advertising in newspapers, radio, television, etc. Exempt
Items purchased to resale to customers including but not limited to: oils, lotions, pillows, herbal teas and foods, body scrubs, massage machines, pain relief products and vitamins Exempt
Promotional items including but not limited to: calendars, mugs and items 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
Continuing Education courses Exempt
Repair and remodeling labor services to real estate Taxable
Labor services on original construction of new building or facility Exempt
Parts and 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
Professional services such as legal or accounting services Exempt
Telephone Answering Services Taxable
Sales by Specialty Therapists:
The taxability of sales of tangible personal property and labor services by Specialty Therapy providers is summarized below. The applicable sales tax must be collected unless the purchaser provides a proper exemption certificate.
Sale of tangible personal property purchased exempt for the purpose of resale. Such as: oils, creams, scrubs, body muds and washes, pillows, herbal teas and food, massage machines, pain relief products, vitamins Taxable
Charges for providing specialty therapists services Exempt




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