Kansas Retailers' Sales Tax
Sightseeing or entertainment tours.
Office of Policy & Research
October 28, 2008
Dear Ms. TTTTT:
We wish to acknowledge receipt of your letter dated October 15, 2008, regarding the application of Kansas Retailers’ Sales tax.
KAR 92-19-22a(a)(6) states in part: . . .If a ride or tour is advertised or otherwise held out as primarily for sightseeing or entertainment, the charge shall be considered to be for a recreational activity rather than for a transportation service. . .
In closing, if the fee charged for a TTTTT tours, is advertised or otherwise held out as primarily for sightseeing or entertainment, then the fee would be considered recreation or entertainment, and therefore, would be subject to Kansas sales tax(es).
If I may be of further assistance, please contact me at your earliest convenience at (785) 296-7776.
Thomas P. Browne, Jr.
Return to KSA Listing