Information Guide

Identifying Information:Certified Public Accountants & Other Accounting Services Self-Audit Fact Sheet
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Certified Public Accountants & Other Accounting Services Self-Audit Fact Sheet
Keywords:
Approval Date:10/24/2005


Body:
KANSAS DEPARTMENT OF REVENUE
AUDIT SERVICES
CERTIFIED PUBLIC ACCOUNTANTS & OTHER ACCOUNTING SERVICES
SELF-AUDIT FACT SHEET


CERTIFIED PUBLIC ACCOUNTANTS & OTHER ACCOUNTING SERVICES
All certified public accountants and other accounting services must pay tax on purchases of tangible personal property or equipment or collect sales tax on the retail sale of tangible personal property or taxable services as summarized below.
Purchases by CPAs and other accounting services:
Furniture and fixtures, including but not limited to: desks, lamps, tables, chairs, shelving, plants, planters, artwork, signs, filing cabinets Taxable
Copiers, printers, and fax machines Taxable
Laptop & desktop computers, calculators & adding machines Taxable
Software & software upgrades and labor services to modify, alter, update or maintain software Taxable
Customized software, software upgrades and labor services to modify, alter, update or maintain customized software - "customized" software = software originally developed for a single end user Taxable on and after July 1, 2002 through December 31, 2004 - Exempt all other periods
Newspaper and magazine subscriptions, reference books and materials, forms, printed matter (including promotional brochures, etc.), business cards, notepads Taxable
Lease or rental of any tangible personal property - copier, fax, vehicle Taxable
Advertising as in newspapers, radio, television, etc Exempt
Security cameras and other security equipment Taxable
Promotional items including but not limited to: calendars, mugs and articles of clothing Taxable
Complimentary items such as balloons, stickers, pens and candy Taxable
Complimentary bottled water, soft drinks, coffee, creamer, sugar, cups and stir sticks Taxable
Office utilities Taxable
Shredding services Exempt
Cleaning services, plant watering and care Exempt
Continuing education courses Exempt
Trash removal Exempt
Purchase or Lease of real estate, Insurance Exempt
Repair and remodeling labor services to real estate Taxable
Labor services on original construction of new building or facility Exempt
Materials & Labor services of repairing, servicing, altering or maintaining tangible personal property, such as computers, printers, copiers, security equipment, etc. Taxable
Warranty or service agreements for tangible personal property such as computers, printers, copiers, security equipment, etc. Taxable
Legal services Exempt
Sales by CPAs and other Accounting Services:
Software & software upgrades and labor services to modify, alter, update or maintain software Taxable
Customized software, software upgrades and labor services to modify, alter, update or maintain customized software - "customized" software = software originally developed for a single end user Taxable on and after July 1, 2002 through December 31, 2004 - Exempt all other periods
Consulting, accounting and bookkeeping services Exempt




Date Composed: 07/06/2006 Date Modified: 07/06/2006