| Motor vehicles to be placed in inventory and held for resale, rental or lease |  | Exempt |
| Office furniture and fixtures, including but not limited to: desks, lamps, tables, chairs, shelving, plants, planters, artwork, signs | | Taxable |
| Shelving, display racks, checkout counters, storage cabinets, display cases, cash registers, cash register supplies, bins, boxes, etc. | | Taxable |
| Business cards, office supplies, such as, paper, note pads, pens, pencils, labels, calculators, etc. | | Taxable |
| Parts and labor services to repair, service or maintain a vehicle in a lease or rental inventory | | Exempt |
| Tools, materials and equipment used in the course of business such as: wrenches, air compressor, creepers, paint strippers, grinders, auto jig, lift, dent puller, transmission stand, drills, tin cutters, welder, plasma cutter, rasp and files, brushes, rags, spray gun, sander, bar clamps, hammers, tape measures, putty knives, screwdrivers, saws, pliers, etc. | | Taxable |
| Subcontracted services such as brake disc or drum turning, windshield replacement, etc. A resale exemption certificate needs to be provided to the subcontractor. | | Exempt |
| Disposal services (hauling away of used oil, chemicals) | | Exempt |
| Tangible personal property which is consumed in performing repairs such as: paint, paint remover, glue, polish, wax, soaps and degreasers, windshield cleaner, tac rags. A Consumed in Production Exemption Certificate needs to be presented at the time of purchase. | | Exempt |
| Parts purchased for resale-installed on customers’ vehicles. | | Exempt |
| Freight or delivery charges on items for resale, lease or rental. | | Exempt |
| Machines and software along with manufacturer’s software updates/upgrades for diagnostic machines and other specialty equipment used to analyze vehicle problems for repair purposes | | Taxable |
| Merchandise withdrawn from resale inventory for dealership use or consumption | | Taxable |
| Uniforms, uniform rental charges, shop apparel, linen supplies, oil rags, shop towels, etc. | | Taxable |
| Safety equipment such as gloves, glasses, burn suits, ear plugs, hard hats, back support belts, mask, etc. | | Taxable |
| Freight or delivery charges, billed by the vendor, on purchases subject to sales/use tax | | Taxable |
| Laptop and desktop computers, copiers, printers, fax machines, calculators and other similar equipment. | | Taxable |
| Canned Software installed on owned or leased computers or servers and software upgrades and labor services to modify, alter, update or maintain software. | | Taxable |
| Software or databases accessed via the internet and not installed on owned or leased computers or servers | | Exempt |
| Customized software, software upgrades and labor services to modify, alter, update or maintain customized software - "customized" software = software developed for a single end user | | Exempt |
| Newspaper and magazine subscriptions, reference books and materials, forms, printed matter (including promotional brochures, etc.) | | Taxable |
| Lease or rental of any tangible personal property - copier, fax, computers, and other equipment | | Taxable |
| Repairs and maintenance to existing buildings, and existing covered structures. | | Taxable |
| Parts and labor services of repairing, servicing, altering or maintaining tangible personal property, such as computers, printers, copiers, security equipment, forklifts, hydraulic equipment, dollies etc. | | Taxable |
| Warranty or service agreements for tangible personal property such as, computers, printers, copiers, security equipment, etc. | | Taxable |
| Equipment such as, but not limited to forklifts, hydraulic equipment, dollies, ladders, batteries and chargers, fans etc. including the charges for repair and/or maintenance of said equipment | | Taxable |
| Janitorial supplies such as toiletries, vacuums, sweepers, scrubbers, floor waxers, carpet cleaners, rags | | Taxable |
| Professional services such as legal or accounting services | | Exempt |
| Break room supplies such as microwaves, refrigerators, tables, chairs, paper products, etc. | | Taxable |
| Advertising as in newspapers, radio, television, etc. | | Exempt |
| Lease, rental or purchase of vehicles for dealer use; not held for resale | | Taxable |
| Floor sweep, polishing pads, razor blades, chamois, drop cloths, and disposable wheel, floor and seat protectors etc. | | Taxable |
| Tangible personal property to be given away or donated. | | Taxable |
| Complimentary bottled water, soft drinks, coffee, creamer, sugar, cups and stir sticks, balloons, stickers, pens and candy etc. | | Taxable |
| Trash removal and shredding services, cleaning services, (except when applying chemicals such as wax, scotch guard etc.) plant watering and care (except fertilizing). | | Exempt |
| Promotional items including but not limited to calendars, mugs, and items of clothing, key chains, etc. | | Taxable |
| Security cameras, mirrors, all other security equipment | | Taxable |
| Printed materials such as catalogs and flyers distributed directly to customers at the dealership or mailed directly to customers or prospective customers through mailing or delivery service. | | Taxable |
| Printed materials provided to a newspaper or other publication that is to be included as an insert in the newspaper or publication that is to be sold at retail. | | Exempt |
| Signs, banners or posters purchased from outside printer or the costs of all materials if produced internally. | | Taxable |
| Bulk oil, grease or other lubricants, electrical wire, anti-freeze or other fluids, sealant, etc. and other purchases charged to customers in a lump sum or percentage of repair charges. | | Exempt |
| Sale of a motor vehicle, minus trade-in allowance for items placed in the dealer’s inventory for resale. | | Taxable |
| Gross receipts including labor services to install, repair or service tangible personal property. | | Taxable |
| Sale of parts, supplies or other tangible personal property without installation | | Taxable |
| Options & add-ons, dealer prep fees, administrative & handling fees, transportation, delivery & freight charges, VIN Etch, all warranties, maintenance or service agreements whether stated separately or not | | Taxable |
| Shop supply charges to customers covering miscellaneous small items purchased in bulk (oil, grease, lubricant, wire, anti-freeze or other fluids, sealant, etc. (may be charged in lump sum or percentage of repair charges or any other basis. | | Taxable |
| Interest, finance or carrying charge on installment purchases and Guaranteed Auto Protection (GAP) insurance, when stated separately on the invoice. | | Exempt |
| In-house rebates or dealer discounts | | Exempt |
| Warranty, service contract or Maintenance contract, whether sold at the time of a vehicle sale or sold separately at another time. | | Taxable |
| Sale of a motor vehicle to a bona fide resident of another state, when the vehicle will not be registered in Kansas and the vehicle will be removed from Kansas within ten (10) days. | | Exempt |
| Manufacturer’s rebates on new motor vehicles sold or leased in Kansas | | Taxable |
| Charges for subcontracted repair services (billed to your customer on your invoice) | | Taxable |
| Warranty work with no charge to the customer | | Exempt |
| Repair charges paid by vehicle maintenance or service agreement providers | | Exempt |
| Repairs paid by insurance companies under liability, collision or comprehensive personal or commercial automobile insurance policies and deductibles paid by the customer under insurance policies | | Taxable |
| Deductibles and any other charges paid by the customer for services not covered under a vehicle maintenance or service agreement | | Taxable |
| Charges for detailing a customer’s vehicle | | Taxable |
| Vehicle lease/rental – Total amount of each payment including insurance, service or maintenance contracts, handling or administration charges, late fees, repair or service charges, property taxes or other charges. | | Taxable |
Mobility enhancing equipment and special accessories such as special hand and foot controls, wheel chair lifts, etc. to be attached to a motor vehicle including repair and replacement parts (must be a written prescription issued by a person licensed to practice the healing arts and the accessory must be used to provide or increase the ability to move from one place to another and is appropriate for use either in a home or a motor vehicle and is not generally used by persons with normal mobility.)
The equipment on a motor vehicle normally provided by a motor vehicle manufacturer and the motor vehicle itself are not exempt. The exemption extends to the labor services to install, repair or service the accessory. | | Exempt |