Notice

Notice Number:07-06
Tax Type:Kansas Compensating Tax; Kansas Retailers' Sales Tax
Brief Description:Charges for delivery of "direct mail".
Keywords:
Approval Date:07/30/2007


Body:
KANSAS DEPARTMENT OF REVENUE
DIVISION OF TAXATION


NOTICE 07-06
Direct Mailers

Effective July 1, 2007 charges for delivery of “direct mail” are not subject to Kansas sales or compensating use tax when the delivery charge is separately stated on the invoice. This legislative change is an exception to the general rule that requires sales/compensating use tax to be paid on delivery charges, including but not limited to, transportation, shipping, postage, handling, crating and packing, when the item sold or the service rendered is subject to sales tax.

This change is limited to charges for delivering “direct mail” when the delivery charge is separately stated on the invoice, effect July 1, 2007.

2007 House Bill 2171, Section 3 amended the definition of “Delivery Charges”:

The definition of “Direct Mail” is” found at K.S.A. 79-3602(j):

TAXPAYER ASSISTANCE
Additional copies of this or any other notice are available from the Kansas Department of Revenue’s forms request line at 785-296-4937 or web site: www.ksrevenue.org. If you have any questions about this notice, please contact our Taxpayer Assistance Center.
Docking State Office Building
915 SW Harrison St.
Topeka, KS 66625-8000
(785) 368-8222
Fax: (785) 291-3614




Date Composed: 07/30/2007 Date Modified: 07/30/2007