Questions and Answers

Identifying Information:Federal areas - application of Kansas tax.
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Taxation of sales made in federal areas.
Approval Date:03/29/2002


SUBJECT: Sales Tax: Taxation of sales made in federal areas

STATUS: Retailers shall collect state sales tax and any applicable local sales tax on sales made on federal areas located in Kansas.

BASIS: Any person or business that sells tangible personal property at retail or performs taxable labor on a federal area located in Kansas must obtain a Kansas retailers' sales tax registration certificate and collect and remit sales tax on the retail sales and taxable services performed on the federal area and elsewhere in the state. The Buck Act, Title 4 U.S.C.A., Section 105 et seq., provides:

Date Composed: 03/29/2002 Date Modified: 03/16/2005