Kansas State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Kansas, with full citations and the original source on every page.
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Are purchases by certain disabled veterans exempt from Kansas sales tax?
Yes, starting July 1, 2026. 2024 House Bill 2098 (now K.S.A. 79-3606h) exempts a qualifying disabled veteran's purchases of tangible personal property and services from Kansas sales tax — but NOT moto…
Does Kansas exempt data center construction and equipment purchases from sales tax?
Yes, for qualified data centers that meet strict thresholds. Kansas Notice 25-03 explains 2025 Senate Bill 98, which added new subsection (xxxx) to K.S.A. 79-3606. A "qualified firm" that invests at l…
Do Kansas meat processors need an exemption certificate for custom slaughtering and processing?
No. Kansas Notice 25-01 (which replaces and supersedes Notice 24-12) explains that the custom slaughtering, butchering, cutting, dressing, processing, and packaging of an animal for human consumption …
What is the Kansas state sales tax rate on food starting January 1, 2025?
Kansas Notice 24-21 reminds retailers that the state sales tax rate on food and food ingredients drops to 0.0% on January 1, 2025 -- the final step of the phase-out enacted by 2022 House Bill 2106 (K.…
If I sell my used car myself and buy another, how is Kansas sales tax figured?
Kansas Notice 24-19 explains 2024 House Bill 2098, which, for transactions on and after January 1, 2025, gives an individual a trade-in-style tax break even when they sell a used motor vehicle themsel…
Is equipment used to provide internet, phone, or video service exempt from Kansas sales tax?
Kansas Notice 24-13 explains a sales tax exemption created by 2024 House Bill 2098, which amended K.S.A. 79-3606 to add subsection (uuuu). It exempts (A) all sales of equipment, machinery, software, a…
Is custom slaughtering and processing of an animal for the owner's own use exempt from Kansas sales tax?
Kansas Notice 24-12 explains a sales tax exemption created by 2024 House Bill 2098, which amended K.S.A. 79-3606 to add subsection (rrrr). It exempts all sales of the services of slaughtering, butcher…
Do manufacturer coupons reduce the price Kansas charges sales tax on?
Kansas Notice 24-05 explains that 2024 House Bill 2098, New Section 4, changed the definition of "selling price" for Kansas retailers' sales tax, effective July 1, 2024. It amended K.S.A. 2023 Supp. 7…
Are manufacturer cash rebates on a new vehicle exempt from Kansas sales tax?
Kansas Notice 24-01 explains that 2022 Senate Substitute for House Bill 2239 amended the definition of "sales or selling price" in K.S.A. 79-3602(ll)(3)(E) to remove the sunset on excluding certain ma…
What is the Kansas state sales tax rate on food, and when does it drop?
Kansas Notice 23-12 explains the phased reduction of the state sales tax rate on food and food ingredients. Under 2022 House Bill 2106 (Section 1, now K.S.A. 79-3603d), the state rate on food and food…
How did Kansas change how often retailers must file sales tax returns in 2024?
Kansas Notice 23-11 explains that 2022 House Bill 2136 (Section 18) amended K.S.A. 79-3607 to raise the dollar thresholds that set how often a retailer must file Kansas sales tax returns, effective on…
Are separately stated delivery charges subject to Kansas sales tax?
Kansas Notice 23-02 explains that, beginning July 1, 2023, delivery charges that are separately stated on the invoice, bill of sale, or similar document given to the purchaser are excluded from the "s…
How much is Kansas cutting the state sales tax on food, and what food qualifies?
Kansas Notice 22-15 explains the phased reduction of the state sales and compensating use tax rate on food and food ingredients, enacted by 2022 House Bill 2106. The state rate, currently 6.5%, drops …
Which Kansas sales tax return should retailers use after the ST-16 was discontinued?
Kansas Notice 22-13 tells retailers that, effective January 1, 2023, the ST-16 Retailers' Sales Tax Return should no longer be used. The ST-16 was designed for retailers reporting sales in a single sa…
Did Kansas repeal the accelerated monthly filing frequency for sales tax?
Kansas Notice 22-02 explains that 2022 House Bill 2136 (Section 18) amended K.S.A. 79-3607 to repeal the "Accelerated Monthly" sales tax filing frequency, effective July 1, 2022. Retailers' sales tax …
Is fencing for agricultural land or disaster repair exempt from Kansas sales tax?
Kansas Notice 22-01 explains a sales tax exemption for fencing, created by 2022 House Bill 2239 (Section 45), which amended K.S.A. 79-3606d. It provides two exemptions. First, a disaster-related exemp…
When must a lodging marketplace facilitator collect Kansas sales and transient guest tax on short-term rentals?
Kansas Notice 21-24 explains how 2021 Senate Bill 50 (New Sections 1-4) applies to marketplace facilitators that provide lodging. A marketplace facilitator is a platform that contracts with sellers to…
When must a marketplace facilitator that sells products collect Kansas sales or use tax?
Kansas Notice 21-14 explains how 2021 Senate Bill 50 (New Sections 1-4) applies to marketplace facilitators that sell products -- the first Kansas law to recognize marketplace facilitator platforms. A…
When is a motor vehicle sold to a nonresident exempt from Kansas sales tax, and what did the revised Form ST-8B change?
Kansas Notice 21-26 explains that the sales tax exemption for a motor vehicle, semitrailer, pole trailer, or aircraft sold in Kansas to a bona fide resident of another state is unchanged, and that the…
How does Kansas sales tax apply when a customer pays with bitcoin or other digital currency?
Kansas Notice 20-04 addresses how the Retailers' Sales and Compensating Tax Acts apply to digital currency (bitcoin, cryptocurrencies, and similar electronic value that is not legal tender). It answer…
How are cereal malt beverage sales taxed at Kansas retail liquor stores after HB 2035?
Kansas Notice 19-01 explains that 2019 House Bill 2035 clarified the tax collected on cereal malt beverage (CMB) sold in retail liquor stores. Effective April 1, 2019 (upon publication in the Kansas R…
How are sales of cereal malt beverage and beer taxed in Kansas after the 2017 and 2018 law changes?
Kansas Notice 18-04 explains two law changes -- effective April 1, 2019 -- affecting how cereal malt beverage (CMB) and beer are sold and taxed. Under 2017 House Substitute for Senate Bill 13, a CMB r…
In Kansas, can a general contractor use a resale exemption certificate to buy a subcontractor's construction labor tax-free, and how must contractor sales tax be shown on invoices?
No. In Kansas, taxable labor services on real property cannot be resold, so a general contractor cannot use a resale exemption certificate to buy a subcontractor's labor tax-free; the subcontractor mu…
How did House Bill 2212 change how often Kansas retailers must file and remit sales tax?
Kansas Notice 17-11 explains that Section 9 of House Bill 2212 (2017) amended K.S.A. 79-3607 to raise the annual-tax thresholds that determine how often a retailer must file and remit Kansas sales tax…
Is electricity to a detached residential garage taxed as residential or commercial in Kansas?
It is residential usage. The Department agreed that electricity to a separately metered detached garage next to a home — used only to store the owner's personal vehicles, with no business or commercia…
Does Kansas sales tax apply to electricity a homeowner buys from a third-party solar developer under a solar power purchase agreement (PPA)?
The Department declined to answer, because a third-party residential solar power purchase agreement (PPA) is not lawful in Kansas. Under the Retail Electric Suppliers Act, only the certified public ut…
Is a Farm Credit System agricultural credit association exempt from Kansas sales tax as a federal land bank or federal instrumentality?
No. The Department concluded that an agricultural credit association (ACA) is neither a federal land bank nor otherwise immune from Kansas tax. Congress did not expressly exempt ACAs, and the associat…
How is Kansas sales tax applied to direct mail advertising — what is taxable, how is it sourced, and which charges are in the tax base?
Direct mail delivered to a Kansas address is taxed as a sale of tangible personal property. The tax base is the total charged for the direct mail minus separately stated delivery charges (postage, pac…
Is a mobile point-of-sale device that sells paid premium content a taxable coin-operated device in Kansas?
Yes — it is a taxable coin-operated device. Because the mobile point-of-sale device grants customers paid access to premium content (news, videos, sports, games — 'amusement and diversion'), the Depar…
Is a database-access 'interface' to medical records and lab results taxable in Kansas?
Not taxable. The 'interface' — a web-based system that lets physicians and hospitals access patient lab test results over the internet — is a nontaxable 'information' or 'database access service.' Kan…
If the federal Internet Tax Freedom Act moratorium expires, will Kansas start taxing internet access charges?
No. Kansas does not tax internet access charges regardless of the federal Internet Tax Freedom Act (ITFA), because Kansas sales tax reaches only 'telecommunication service' and K.S.A. 79-3602(aaa)(6) …
When are Kansas sellers relieved of liability for wrong tax charged because of an error in the state's taxability matrix?
Kansas Notice 15-13 (originally dated July 10, 2015, revised September 14, 2015, and replacing Notice 14-01) sets the Department's policy on taxability-matrix liability relief under K.S.A. 2014 Supp. …
Is diesel exhaust fluid exempt from Kansas sales tax when sold to interstate carriers?
Exempt only for interstate carriers. Diesel exhaust fluid (DEF) sold to an interstate common carrier — a public utility — for consumption or movement directly and immediately in interstate commerce co…
How do Kansas retailers report July 2015 sales when they lawfully charged both the 6.15% and 6.5% state rates?
Kansas Notice 15-03 (June 30, 2015) is the companion to Notice 15-02 and explains a rate-increase adjustment that certain retailers claim on their July 2015 sales and use tax return so they do not pay…
How does the July 1, 2015 increase in the Kansas sales and use tax rate to 6.5% apply to sales, leases, services, and contracts?
Kansas Notice 15-02 (June 22, 2015) explains that the Kansas state sales and use tax rate increased from 6.15% to 6.5% on July 1, 2015, and sets out transition rules determining which rate applies to …
Which video-game access codes and stored-value cards must a Kansas retailer charge sales tax on?
It depends on whether the customer ends up with downloadable prewritten software. A retailer's sales of access codes and stored-value cards for video-game content break down this way: codes for downlo…
How do Kansas sales, use, and transient guest taxes apply when a buyer presents a federal diplomatic Tax Exemption Card?
Kansas honors the diplomatic Tax Exemption Card issued by the U.S. State Department's Office of Foreign Missions (OFM) -- and the American Institute in Taiwan equivalent -- for state and local sales, …
Is engineering built into a Kansas steel sale taxable, even if billed separately?
The whole sale is taxable. Engineering services on their own are not a taxable service, but when they are part of providing tangible personal property they are included in the selling price and taxabl…
Is selling a discount loyalty card subject to Kansas sales tax?
No. Selling a one-year 'loyalty card' that gives a pawn shop's customers a 10% store discount plus better pawn terms (extra cash on new pawns, free interest after five redemptions, better loan offers …
Must a Kansas school collect sales tax on t-shirts it buys and resells to students at cost, even with no profit?
Taxable. A Kansas school is a registered retailer under K.S.A. 79-3602(ii) and must collect sales tax on the goods, admissions, and enumerated services it sells at retail — including t-shirts it buys …
Are Kansas charges for internet access taxable, and does it matter if the federal ITFA moratorium expires?
Not taxable — and that won't change even if the federal moratorium lapses. Kansas sales tax applies to telecommunication services under K.S.A. 79-3603(b), but K.S.A. 79-3602(aaa)(6) defines 'telecommu…
What surface mining machinery and equipment did Kansas exempt from sales tax in 2014?
Kansas Notice 14-16 (dated June 2014) explains that 2014 House Bill 2378 added new subsection (4)(F) to K.S.A. 2013 Supp. 79-3606(kk)(4), deeming exempt all machinery and equipment used in surface min…
What agricultural construction projects qualify for the new Kansas sales tax exemption?
Kansas Notice 14-13 (dated June 2014) explains that House Substitute for Senate Bill 265 created a new sales tax exemption, K.S.A. 2014 Supp. 79-3606(hhhh), effective July 1, 2014. It exempts sales of…
Are portable corral panels, round-bale feeders, and livestock shelters a fabricator sells to Kansas farmers taxable?
It depends on the item and the buyer. Portable corral panels and portable round-bale livestock feeders sold to a farmer, rancher, or feedlot for production agriculture are exempt farm equipment under …
When a Kansas customer orders a custom-fabricated article billed in progress payments, when and on what amount does Kansas sales tax apply?
Sales tax applies to the full selling price of the finished article — including fabrication, materials, design, overhead, and shipping, with no deductions — but only when the completed article is deli…
Must a company that answers calls and gives advice for healthcare providers collect Kansas sales tax on those services?
Not taxable. The company's services to Kansas healthcare providers went beyond simply receiving, transferring, and answering phone calls — it also supplied qualified staff to give advice and answer pa…
Are a Kansas utility's late-payment fees and returned-check fees subject to sales tax?
Late fees yes; bounced-check fees no. A Kansas utility's late-payment fees ARE subject to sales tax and must be included in the tax base along with the other taxable utility charges (K.A.R. 92-19-3a(j…
How does Kansas sales tax apply to pallets manufacturers buy or lease to store and ship their products?
It depends on the pallet and the exemption claimed. 'Nonreturnable' pallets and packing materials a manufacturer buys are exempt as an 'ingredient or component part' (a sale for resale) under K.S.A. 7…
Are separately billed set-up and pick-up charges on a taxable equipment rental subject to Kansas sales tax?
Yes, if the rental itself is taxable. Separately billed set-up, pick-up, delivery, and take-down charges on an equipment rental are part of the taxable lease price under K.S.A. 79-3602(ll)(1) and K.A.…
If a Kansas business adds a credit or debit card processing fee to a taxable service, is that fee subject to sales tax?
Yes. A line-item credit or debit card processing fee a retailer adds to a customer's bill is part of the taxable selling price and is taxed whenever the underlying goods or services are taxed (K.A.R. …
What tax changes did the 2013 Kansas abortion law (HB 2253) make?
Kansas Notice 13-03 explains the tax provisions of 2013 House Bill 2253, all effective for tax years commencing after December 31, 2013. Although New Section 2 declares (effective July 1, 2013) that l…
When did the Kansas state sales and use tax rate change to 6.15%, and how do transition rules apply?
Kansas Notice 13-08 (June 6, 2013), which revokes and replaces the erroneous Notice 13-07, explains that 2013 House Bill 2059 changed the Kansas state sales and use tax rate from 6.3% to 6.15% on July…
When must a remote retailer register and collect Kansas sales or use tax after the 2013 changes?
Kansas Notice 13-05 (May 2013) explains that Sections 9 and 18 of 2013 Senate Bill 83 expanded when certain remote retailers must register with the Department and collect and remit Kansas retailers' s…
Is a returned-check (insufficient funds) fee on a utility bill subject to Kansas sales tax?
Not taxable. The Department ruled that a fee for a returned check due to insufficient funds (or a closed account) on a gas, electric, or heat utility bill is not subject to Kansas Retailers' Sales Tax…
Is the safety equipment an oil-well services company buys for its employees exempt from Kansas sales tax?
Taxable. Safety equipment that an oil-well services company buys and gives to employees — hydrogen sulfide monitors, hard hats, safety glasses, ear plugs, safety lanyards and harnesses, and flame-resi…
Can a Kansas installer honor an out-of-state sign company's multi-jurisdiction exemption certificate on its installation charges?
No — the Kansas installer cannot honor the out-of-state sign company's Multi-Jurisdiction Exemption Certificate (Form ST-28M) to exempt its taxable sign-installation charges. First, Form ST-28M is onl…
How does Kansas sales tax apply to discount promotions like BOGO deals and to Groupon-style deal certificates?
Tax follows what the customer actually pays — with special rules for give-aways and deal certificates. For discount promotions ('Two for the Price of One,' 'Buy One Get One Free,' 'percent off,' 'buy …
Are interior lights and exhaust fans (and the electricity they use) at a manufacturing plant exempt under Kansas's integrated-production exemption?
Taxable. The Department ruled that a manufacturer's purchase and installation of metal-halide interior lights and air-exhaust fans for its Kansas plant and warehouse — and the electricity those lights…
Is the labor to construct a new underground electrical 'duct bank' exempt from Kansas sales tax as original construction?
Taxable. The labor to construct a new underground electrical distribution 'duct bank' — a conduit and manhole system that protects and routes electrical wiring — is not exempt as 'original constructio…
Are animal shelter adoption fees subject to Kansas sales tax?
Kansas Notice 12-15 (July 19, 2012) revokes Revenue Ruling 19-2012-01, dated June 15, 2012, which had stated that animal adoption fees charged by animal shelters are subject to retailers' sales tax. T…
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These are official tax letter rulings and advisory opinions issued by Kansas's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.