Information Guide

Identifying Information:Testing Laboratories Self-Audit Fact Sheet
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Testing Laboratories Self-Audit Fact Sheet
Keywords:
Approval Date:01/18/2006


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


TESTING LABORATORIES
Purchases By Testing Laboratories:
The taxability of purchases of tangible personal property and labor services by Testing Laboratories is summarized below. Sales tax should be paid to the vendor or accrued and paid directly to the State of Kansas. A properly completed exemption certificate should be provided to your vendor for all purchases made without tax.
Equipment, including but not limited to: microscopes, multimeters/voltmeters, thermometer, air sampler
Taxable
Machinery, including but not limited to: incubator, oven, shakers, waterbaths.
Taxable
Cabinets (Environmental), carts, racks, chairs
Taxable
Cable and power supplies.
Taxable
Aprons, smocks, lab coats, gloves, face masks, cleaning solutions & supplies.
Taxable
Instruments, including but not limited to: injectors, containers, stirrers, sieves, slides, cyclers, tubes, tools (probes, knives)
Taxable
Furniture and fixtures, including but not limited to: desks, lamps, tables, chairs, shelving.
Taxable
Copiers, printers, telephones and fax machines
Taxable
Laptop & desktop computers
Taxable
Canned 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, business cards, notepads
Taxable
Lease or rental of any tangible personal property.
Taxable
Security cameras and other security equipment
Taxable
Shredding services
Exempt
Cleaning services
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, etc.
Taxable
Warranty or service agreements for tangible personal property such as, computers, printers, copiers, security equipment, etc.
Taxable
Continuing Education courses
Exempt
Sales by Testing Laboratories:
The taxability of sales of tangible personal property by Testing Laboratories is summarized below. The applicable sales tax must be collected unless the purchaser provides a proper exemption certificate.
Testing services
Exempt




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