Private Letter Ruling
Ruling Number:
P-2000-027
Tax Type:
Kansas Retailers' Sales Tax
Brief Description:
Services and fees charged to customers at hotels and motels.
Keywords:
Approval Date:
05/25/2000
Body:
Office of Policy & Research
May 25, 2000
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
XXXXXXXXXXX
Re: Kansas Sales Tax
Dear XXXXXXXXX:
Your correspondence of May 1, 2000 has been referred to me for response. Thank you for your inquiry.
By your letter you ask whether a number of services you provide, and fees you charge, to customers at your hotel or motel are subject to Kansas sales tax. In response to your inquiry, please find enclosed a listing of services frequently provided to, and charges frequently imposed on, hotel and motel customers, and information regarding the tax treatment of them. I believe all of the items presented in your letter are addressed in the enclosure.
I trust this information is of assistance. If I can be of further service, please feel free to contact me.
Sincerely,
Jim Weisgerber
Attorney
Tax Specialist
JW:jw
Enclosure: Hotels / Usually Taxable – Usually Exempt
Hotels/Usually Taxable - Usually Exempt
Amusement activities fees Taxable Sales Tax K.S.A. 79-3603(m)
Banquet and meeting room user fees Exempt K.A.R. 92-19-24
Beverage sales (Alcohol) Taxable Sales and/or K.S.A. 79-3603(a)
Liquor Tax K.S.A. 41-2701
K.S.A. 41-102
Car rental charges Taxable Sales Tax K.S.A. 79-3603(h)
Catering Taxable Sales Tax K.S.A. 79-3603(d)
K.A.R. 92-19-69
Cleaning or damage fee Taxable Sales Tax K.S.A. 79-3603(g)
Commissions
(Paid to hotel by other vendors on premises) Exempt [Income Tax]
Equipment rental / usage
Office Equipment
Fax machine usage charges Exempt
Internet access Exempt
Photocopy charges Taxable Sales Tax K.S.A. 79-3603(a)
Printer rental Taxable Sales Tax K.S.A. 79-3603(a)
Other
Video games Taxable Sales Tax K.S.A. 79-3603(a)
VCR Taxable Sales Tax K.S.A. 79-3603(a)
Food sales, restaurant and room service charges Taxable Sales Tax K.S.A. 79-3603(d)
Guest laundry / valet service fees Taxable Sales Tax K.S.A. 79-3603(i)
K.A.R. 92-19-24(g)
Guest room rental Taxable Sales Tax K.S.A. 79-3603(g)
K.A.R. 92-19-24
Transient Guest Tax K.S.A. 12-1693
Health club privilege fee Taxable Sales Tax K.S.A. 79-3603(m)
In-room pay per view television charges Taxable Sales Tax K.A.R. 92-19-24(e)
Lock Out Fee Taxable Sales Tax K.S.A. 79-3603(g)
Lost Key Fee Taxable Sales Tax K.S.A. 79-3603(g)
Mandatory gratuities Taxable Sales Tax K.S.A. 79-3603(a)
Massages Exempt
No-show revenue (Room rental guarantees or deposits) Taxable Sales Tax K.S.A. 79-3603(g)
K.A.R. 92-19-24
Transient Guest Tax K.S.A. 12-1693
Parking charges Exempt
Photocopy charges Taxable Sales Tax K.S.A. 79-3603(a)
Returned check fees Exempt
Roll-away bed fee Taxable Sales Tax K.S.A. 79-3603(g)
Safe or security box charges Exempt
Shuttle or transportation fee Exempt
Telephone charges:
Hotel charge for local calls Taxable Sales Tax K.S.A. 79-3603(b)
Hotel charge for intrastate calls Taxable Sales Tax K.S.A. 79-3603(b)
Hotel charge for interstate calls Taxable Sales Tax K.S.A. 79-3603(b)
Vending machines:
Placement fees/Commissions Exempt
Sales Taxable Sales Tax K.S.A. 79-3603(f)
Date Composed:
05/24/2000
Date Modified:
10/11/2001
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