Notice
Notice Number:
Sales of Christmas trees
Tax Type:
Kansas Retailers' Sales Tax
Brief Description:
Sales of Christmas trees
Keywords:
Effective Date:
12/11/1972
Body:
TO:
Kansas Christmas Tree Association Members
FROM:
Gary G. Naughton
SUBJECT:
Kansas Retail Sales Tax
It has recently come to our attention that producers of Christmas trees are liable for collection of the Kansas retail sales tax on all trees sold direct to the final consumer.
A common misinterpretation of the sales law is that items produced and sold on the farm are not subject to this law. Although some commodities may be exempt, Christmas tress and landscaping trees are not exempt unless sold
wholesale
to the dealer for ultimate resale to the consumer.
If you are engaged in the retail sale of trees or plan to be so engaged in the future please write to:
The Department of Revenue
Sales Tax Division
State Office Building
Topeka, KS 66612
Request an application for a sales tax registration certificate and a copy of the Retailer's Sales Tax Act. This is a "must" for those of you operating "choose and cut" plantations.
Date Composed:
10/06/1997
Date Modified:
10/10/2001
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