Questions and Answers

Identifying Information:Picture messaging and push-to talk services.
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Picture messaging and push-to talk services.
Approval Date:07/18/2011


Question: Are charges for "picture messaging" and "push-to-talk" services subject to Kansas sales tax?

Answer: Yes. "Picture messaging" and "push-to-talk" services are telecommunication services that are subject to sales tax.

Discussion: EDU-65 contains a partial list of taxable telecommunication services. Telecommunication services that are taxable but not currently listed include:

Telecommunication and Internet service providers regularly perfect new services for sale to the public. If a provider is uncertain whether a new service is a taxable telecommunication service or a nontaxable Internet service, the provider should ask the department to issue a letter ruling that discusses the taxability issue.

Date Composed: 07/18/2011 Date Modified: 07/18/2011