Questions and Answers
Identifying Information:
Textbook Rentals
Tax Type:
Kansas Retailers' Sales Tax
Brief Description:
Textbook Rentals
Keywords:
Effective Date:
08/01/1991
Body:
SUBJECT:
TEXTBOOK RENTALS #103 (8/91)
STATUS: EXEMPT
BASIS:
K.S.A. 79-3606(h)
exempts from sales tax, "all rentals of nonsectarian textbooks by public or private elementary or secondary schools."
Accordingly, the rental of a textbook of a religious nature is subject to sales tax.
Rental of musical instruments are subject to sales tax.
Books and supplies sold by schools are subject to tax.
Date Composed:
10/02/1997
Date Modified:
10/11/2001
Return to KSA Listing