Questions and Answers

Identifying Information:Non-profit, nonsectarian day care providers.
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Non-profit, nonsectarian day care providers.
Approval Date:12/15/1998

Question & Answer

Question: Will non-profit, nonsectarian day care providers continue to be exempt from sales tax in light of the new definition of “educational institution” enacted as part of 1998 Senate Bill No. 493?

Answer: Yes. Sales to non-profit, nonsectarian day care providers, which the department previously exempted as sales to “educational institutions” under K.S.A. 79-3606(c), will continue to be exempt under K.S.A. 79-3606(ii) as sales to non-profit organizations that provide nonsectarian comprehensive multidiscipline youth development programs and activities.

Date Composed: 12/15/1998 Date Modified: 10/11/2001