Opinion Letter

Letter Number:O-2008-007
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Sightseeing or entertainment tours.
Keywords:
Approval Date:10/28/2008



Body:
Office of Policy & Research


October 28, 2008



TTTTTTTTTTTTT
TTTTTTTTTTTTT
TTTTTTTTTTTTT
TTTTTTTTTTTTT


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.

Sincerely yours,


Thomas P. Browne, Jr.
Tax Specialist

TPB


Date Composed: 10/29/2008 Date Modified: 10/29/2008