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| 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: | | |
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| All architectural services must collect sales tax on the retail sale of tangible | | |
| personal or taxable services as summarized below: | | |
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| Purchases by Architectural Services: | | |
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| 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 |
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| Sales by Architectural Services: | | |
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| 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 |
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