Information Guide

Identifying Information:Engineering Services Self-Audit Fact Sheet
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Engineering Services Self-Audit Fact Sheet
Keywords:
Approval Date:12/15/2005


Body:
KANSAS DEPARTMENT OF REVENUE
AUDIT SERVICES
ENGINEERING SERVICES SELF-AUDIT FACT SHEET


ENGINEERING SERVICES
Engineering consulting services are exempt.
Purchases by Engineering Services:
Furniture and fixtures, including but not limited to: desks, lamps, tables, chairs, shelving, plants, planters, artwork, signs Taxable
Copiers, printers, and fax machines Taxable
Laptop & desktop computers Taxable
Calculators, drafting equipment, calibration equipment including any type of gases used to run the equipment 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, rental or purchase of any tangible personal property - copier, fax, vehicle Taxable
Licensing fees, registration fees, or continuing education fees Exempt
Security cameras and other security equipment Taxable
Office utilities Taxable
Professional services such as accounting or legal services Exempt
Promotional items including but not limited to: calendars, mugs and articles of clothing Taxable
Complimentary items such as pens, magnets, notepads, etc Taxable
Complimentary bottled water, soft drinks, coffee, creamer, sugar, cups and stir sticks Taxable
Shredding services Exempt
Cleaning services, plant watering and care 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
Parts and 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
Advertising as in newspapers, radio, television, etc Exempt
Sales by Engineering Services:
Consulting fees Exempt
Company vehicles Taxable "isolated or occasional
sales," the buyer is required to
pay the sales tax upon
registration
Used equipment sales on occasional basis Exempt
Sale of building materials and supplies. Taxable
Labor services to install and maintain tangible personal property at a commercial
location. Taxable




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