Private Letter Ruling

Ruling Number:P-1999-229
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Piano tuning done at a residence.
Approval Date:10/19/1999

Office of Policy & Research

October 19, 1999

Dear XXXX:

I have been asked to answer your letter about that taxability of piano tuning. As you are aware, the department has historically taxed piano tuning under K.S.A. 79-3606(q). This subsection taxes the servicing of tangible personal property.

You ask if piano tuning done at a residence is subject to sales tax. You indicate that some of your customers are claiming your services are now exempt because of Senate Bill 493. This bill became law on July 1, 1998 and exempts residential repair and remodel work. Before the law took effect, the department issued Notice 98-02 to explain how it would be administered. I have enclosed a copy of the Notice for you to have and review.

For many years, the Department of Revenue has held that piano turning is a taxable service. (See Question and Answer #123, Kansas Department of Revenue Policy Information Data Base). Whether Senate Bill 493 now exempts piano turning done at a residence is answered in Notice 98-02, at Paragraph III:

Normally, repair work done at a residence may be assumed to be exempt. This assumption applies since many items that are repaired in a home are either built into or connected to the residence. As the quoted discussion in the notice shows, this is not the case with pianos or with most furniture. The exemption for residential repair and remodeling does not apply to pianos, since they are considered to be tangible personal property located in the residence. Accordingly, piano turning and piano repairs continue to be subject to Kansas sales tax whether done at a residence or elsewhere.

This is a private letter ruling pursuant to K.A.R. 92-19-59. It is based solely on the facts provided in your request. If it is determined that undisclosed facts were material or necessary to an accurate determination by the department, this ruling is null and void. This ruling will be revoked by operation of law without further department action if there is a change in the controlling statutes, administrative regulations, revenue rulings or case law that materially effects this determination. Enclosure

Date Composed: 11/01/1999 Date Modified: 10/11/2001