Information Guide

Identifying Information:Bowling Centers Self-Audit Fact Sheet
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Bowling Centers Self-Audit Fact Sheet
Keywords:
Approval Date:12/06/2005


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


BOWLING CENTERS
Purchases by Bowling Centers:
Equipment and machinery such as, Automatic Pin Setters, Ball Returns, Telescore Screens and Scorer's Tables
Taxable
Televisions
Taxable
Conditioners, Cleaners, lane machines
Taxable
Shoes to be used by the customers while bowling
Exempt
Shoe deodorizer
Taxable
Bowling balls (for customer use) and bowling pins
Taxable
Minature Golf equipment used such as putters, balls, pencils, score pads
Taxable
Go-Carts, go-cart repair and gasoline used
Taxable
Vacuum, brooms, dust pans, mops, mop buckets
Taxable
Parts and Supplies including but not limited to: Ball accelerator pans, ball return storage rack, ball lift track, pin wheel, etc.
Taxable
Furniture and fixtures, including but not limited to: tables, chairs, shelving, signs
Taxable
Food purchased for resale
Exempt
Paper or disposible cups, napkins, plates and other condiments
Exempt
Reusable cups, plates, silverware, trays etc.
Taxable
Copiers, printers, and fax machines
Taxable
Office equipment and supplies such as, paper, pens, pencils, calculator, stapler, calendar, etc.
Taxable
Laptop & desktop computers
Taxable
Software & software upgrades and labor services to modify, alter, update or maintain software.
Taxable
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
Taxable
Lease or rental of any tangible personal property - copier, fax, lane machines, ball drills, etc.
Taxable
Security cameras and other security equipment
Taxable
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, security equipment, etc.
Taxable
Warranty or service agreements for tangible personal property such as, computers, printers, copiers, security equipment, etc.
Taxable
Janitorial supplies such as toilet paper, paper towels, hand soap etc.
Taxable
Utilities used in the operation of pinsetters, ball returns, telescore screens and scorer's tables
Exempt
Sales by Bowling Centers:
Food and beverage sales such as, concession stand sales, restaurant food sales, etc.
Taxable
Merchandise sales such as, bowling balls, ball bags, shoes, socks, shirts, towels, gloves, bowlers tape, etc.
Taxable
Pro Shop Services such as, ball drilling, ball repair, etc.
Taxable
Shoe Rental
Taxable
Video game gross receipts, pool table gross receipts
Taxable
Vending Machine gross receipts
Taxable
Charge for bowling and league fees
Taxable
Charge for Miniature golf and go-cart rides
Taxable




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