KS Notice 99-11 Kansas Retailers' Sales Tax 1999-06-28

What special fireworks sales period did Kansas allow for the year 2000, and what did retailers need to do?

Short answer: The 1999 Kansas Legislature authorized the sale of fireworks during December 28, 1999 to January 1, 2000 to celebrate the year 2000, in addition to the standard Independence Day selling period. Retailers planning to sell during that period had to notify the Kansas Department of Revenue: those already registered had to contact the Department to add the reporting period to their sales tax account, and those not registered had to obtain a Business Tax Application to register for the sale of fireworks. Certain groups -- PTOs, PTAs, Girl Scout and Boy Scout troops, Campfire Girls, and 4-H clubs -- may purchase and sell fireworks without filing a Kansas sales tax application by obtaining the appropriate exemption certificate.

Apply this to your situation

This page answers the general question as of 1999. Ezel answers yours, under current Kansas tax law, with citations.

Disclaimer: This is an official Kansas Department of Revenue Notice providing general public guidance, not a private ruling issued to one taxpayer. It describes 1999 law as it stood that year; later law and rates may change the result, so verify the current statute 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

This notice tells Kansas fireworks retailers that the 1999 Legislature authorized a special selling period of December 28, 1999 to January 1, 2000 to celebrate the year 2000 -- in addition to the usual Independence Day period.

Retailers planning to sell during the new period had to notify the Department: if already registered, contact the Department to add the reporting period to the sales tax account; if not registered, obtain a Business Tax Application to register for fireworks sales.
Certain groups -- PTOs, PTAs, Girl Scout and Boy Scout troops, Campfire Girls, and 4-H clubs -- may buy and sell fireworks without a Kansas sales tax application by obtaining the appropriate exemption certificate.

What this means for you

If you planned to sell fireworks for the millennium New Year in Kansas, you had to register or add the December 1999-January 2000 period to your sales tax account first. Qualifying youth and parent-teacher groups could sell under an exemption certificate instead of registering.

Common questions

Q: When could Kansas retailers sell fireworks for the year 2000 celebration?
A: During December 28, 1999 through January 1, 2000, in addition to the standard Independence Day period.

Q: Did nonprofit groups need a sales tax application to sell fireworks?
A: No. PTOs, PTAs, scout troops, Campfire Girls, and 4-H clubs could sell without a sales tax application by obtaining the appropriate exemption certificate.

Citations and references

1999 Kansas legislation authorizing a December 28, 1999 to January 1, 2000 fireworks sales period

Subject

Important Notice to Kansas Fireworks Retailers

Source

Landing page: Kansas Department of Revenue Policy Information Library
Original document: Notice 99-11

Original ruling text

Notice
Notice Number: 99-11
Tax Type: Kansas Retailers' Sales Tax
Brief Description: Notice to fireworks retailers regarding Dec. 28 - Jan. 1 sales period.
Keywords:
Approval Date: 06/28/1999

Body:
NOTICE 99-11
Important Notice to Kansas Fireworks Retailers

The 1999 Kansas Legislature enacted a provision to allow for the sale of fireworks during the period of December 28,
1999 to January 1, 2000. This provision is to allow for the celebration of the year 2000. This period is in addition to
the standard period for the sale of fireworks to celebrate Independence Day.

If you plan to sell fireworks during the period of December 28, 1999, to January 1, 2000, you will need to notify the
Kansas Department of Revenue. If you are currently registered to sell fireworks, you will need to contact the
department to include this reporting period on your sales tax account. If you are not currently registered, you will need
to obtain a Business Tax Application to register for the sale of fireworks.

Other information that may pertain to some retailers: PTO’s, PTA’s, Girl Scout and Boy Scout Troops, Campfire Girls,
and 4-H clubs may purchase and sell fireworks without filling out an Kansas Sales Tax application. To obtain the
appropriate exemption certificate to purchase exempt, you may contact the Kansas Department of Revenue at the
below address.

TAXPAYER ASSISTANCE

To obtain additional copies of this or any other notice, call the Kansas Department of Revenue’s voice mail forms
request line at (785) 296-4937 or download them from our web site: www.ink.org/public/kdor. For assistance,
contact the Kansas Department of Revenue at the locations below.

    Topeka Assistance                   Metropolitan Assistance                     Wichita Assistance
         Center                                Center                                    Center
    (785) 296-0222                         (913) 677-0158                            (316) 337-6140

Docking State Office Building Cloverleaf Office Park, Bldg. 3 Finney State Office Building
915 SW Harrison, 1st Floor 6405 Metcalf Ave., Suite 120 230 E. William, Room 7150
Topeka, KS 66612-1588 Overland Park, KS 66202-3928 Wichita, KS 67202-4002

Notice 99-11
June 28, 1999

Page 2

Date Composed: 06/24/1999 Date Modified: 10/10/2001

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