Ezel / Tax Rulings / KS
KS Notice 93-0628 Kansas Retailers' Sales Tax 1993-06-28

Did Kansas bingo licensees collect sales tax or bingo enforcement tax on instant bingo tickets?

Short answer: Kansas bingo licensees selling instant bingo tickets, or pull tabs, had to collect Kansas state and local retailers' sales tax on those sales. The instant tickets were not subject to the separate 3% bingo enforcement tax. The notice explains that 1993 Senate Bill 181 authorized nonprofit organizations licensed to conduct bingo games to sell instant bingo tickets.

Apply this to your situation

This page answers the general question as of 1993. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 1993
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is official Kansas Department of Revenue guidance. The prior-notices index and filename identify it as Notice 93-0628, while the body is an unnumbered notice dated June 28, 1993; that date-like source identifier is preserved. It describes historical bingo and sales-tax law, so verify current gaming taxes before relying on it. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

A Kansas bingo licensee selling instant bingo tickets, or pull tabs, had to collect Kansas state and local retailers' sales tax on the ticket sale.

The tickets were not subject to the separate 3% bingo enforcement tax.

The notice says 1993 Senate Bill 181 authorized nonprofit organizations licensed to conduct bingo games to sell instant bingo tickets.

What this means for you

For a licensed nonprofit selling pull tabs in 1993, the tax obligation was ordinary state and local sales tax on the retail ticket sale, not the 3% bingo enforcement tax.

Common questions

Q: Were pull tabs exempt from all tax?
A: No. State and local retailers' sales tax applied.

Q: Did the 3% bingo enforcement tax apply?
A: No. The notice expressly excludes instant bingo ticket sales from that tax.

Q: Who was allowed to sell the tickets?
A: A nonprofit organization licensed to conduct bingo games under Senate Bill 181.

Citations and references

  • 1993 Senate Bill 181 — authorization for licensed nonprofit bingo organizations to sell instant tickets.

Subject

Sales Tax Applied to Bingo Tickets

Source

Original ruling text

Notice
Notice Number: Application of Sales Tax
Tax Type: Kansas Retailers’ Sales Tax
Brief Description: Sales Tax Applied to Bingo Tickets
Keywords:
Effective Date: 06/28/1993

Body:
NOTICE

TO: Bingo Licensees

FROM: Kansas Department of Revenue
Business Tax Bureau

SUBJECT: Application of State and Local Retailers’ Sales Taxes
To the Sale of Instant Bingo Tickets (Senate Bill No. 181)

DATE: June 28, 1993

bingo licensees, who sell instant bingo tickets, will be required to collect Kansas state and local retailers’ sales taxes on the sale of
the instant bingo tickets. The sale of instant bingo tickets in not subject to the three percent (3%) Bingo Enforcement Tax.

Senate Bill No. 181 enacted by the 1993 Kansas Legislature, allows any nonprofit organization which is licensed to conduct bingo
games to sell instant bingo tickets (pull tabs). In previous correspondence, you should have received information concerning the
rules and regulations governing the purchase and subsequent sale of instant bingo tickets.

If you have any questions regarding the application of Kansas state and local retailers sales taxes to the sale of instant bingo tickets,
please write the Taxpayer Assistance Bureau, Kansas Department of Revenue, Topeka, KS 66625-001 or call 913-296-0222.

Date Composed: 10/06/1997 Date Modified: 10/10/2001

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