Opinion Letter

Letter Number:O-2000-032
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Telephone charges for a church.
Approval Date:10/31/2000

Office of Policy & Research

October 31, 2000


I have been asked to answer your letter that we received earlier this month. You ask if telephone charges to your church are exempt from sales tax. Please be advised that these charges are exempt from state and local sales tax if the church pays for them and the telephones are used exclusively to administer, manage or operate the church’s religious facilities or to administer religious activities.

For purposes of this exemption, “used exclusively” for a religious purpose means that any other use of the telephone is minimal in scope, insubstantial in nature, and incidental to the exempt use. I have enclosed a copy of Notice 99-14, that explains the exemption for religious organizations in more depth. I have also enclosed a copy of the exemption certificate that you may complete and provide to your vendors to claim exemption.

I believe that the Notice will answer any additional questions that you have. If not, please call me at (785) 296-3081 or visit our web site at www.ink.org/public/kdor/ .

Date Composed: 11/02/2000 Date Modified: 10/10/2001