Opinion Letter

Letter Number:O-2000-01
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Use of recreational facilities.
Approval Date:01/24/2000

Office of Policy & Research

January 24, 2000


Thank you for your letter that we received last week. In it you detail the organizations that used Camp ABC during 1999 and ask if this use qualifies the camp for exemption under K.S.A. 79-3606(ii). This provision exempts:

Many of the organizations that use the camp appear to qualify as nonprofit organizations that sponsor “nonsectarian comprehensive multidiscipline youth development programs.” However, this use does not make Camp ABC the sponsor or provider of the programs. The sponsor or provider is the organization itself, such as the Boy Scouts and Cub Scouts. Accordingly, Camp ABC does not qualify for exemption under K.S.A. 79-3606(ii) and should continue to pay sales tax on all of its purchases.

Please note that Kansas imposes sales tax on charges for use of recreational facilities, which include camps. This imposition is found at K.S.A. 79-3603(n) and means that Camp ABC should charge tax on its fees to individuals and organizations that are not otherwise exempt. Of course, Camp ABC should not charge the non-profit groups that qualify as nonsectarian comprehensive multidiscipline youth development sales tax for the use of its camp facilities. I hope I have answered all of your questions. If not, please call me and we can discuss this matter further.

Date Composed: 02/15/2000 Date Modified: 10/10/2001