Information Guide

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


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



LAWYERS
Purchases By Lawyers:
The taxability of purchases of tangible personal property and labor services by Lawyers 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.
Furniture and fixtures, including but not limited to: desks, lamps, tables, chairs, shelving, plants, planters, artwork, signs Taxable
Copiers, printers, and fax machines Taxable
Laptop & desktop computers Taxable
Calculators, scanners, recording devices Taxable
The purchase of canned software & software upgrades and labor services to modify, alter, update or maintain software Taxable
The purchase of 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 (including promotional brochures, etc.), business cards, notepads Taxable
Office utilities Taxable
Lease or rental of any tangible personal property - copier, fax, vehicle Taxable
Security cameras and other security equipment Taxable
Advertising as in newspapers, radio, television, etc Exempt
Promotional items including but not limited to: calendars, mugs and items of clothing Taxable
Complimentary items such as balloons, stickers, pens and candy Taxable
Complimentary bottled water, soft drinks, coffee, creamer, sugar, cups and stir sticks Taxable
Shredding services Exempt
Cleaning services, plant watering and care Exempt
Trash removal Exempt
Purchase or Lease of real estate, Insurance Exempt
Continuing Education courses 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
Professioinal services such as private detective or accounting services Exempt
Sales by Lawyers:
The taxability of sales of tangible personal property by Lawyers is summarized below. The applicable sales tax must be collected unless the purchaser provides a proper exemption certificate.
The sale of 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
The sale of canned software & software upgrades and labor services to modify, alter, update or maintain software Taxable
Retail sale of tangible personal property Taxable
Attorney fees including drafting documents and consulting Exempt




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