Questions and Answers
Kansas Retailers' Sales Tax
DUPLICATING #32 (12/93)
imposes, "a tax at the rate of 4.9% upon the gross receipts received from the sale of tangible personal property at retail within this state."
If someone is to use a copy machine for their personal use, the charge for the copies shall be subject to sales tax, as they are actually purchasing tangible personal property (paper).
If someone is to purchase a copy of information, such as driving records, tax statements or legal papers, the copy shall not be subject to sales tax, as the individual is purchasing information. They are not actually purchasing the paper.
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