Are admission charges to a Kansas church camp exempt from retailers' sales tax?

Plain-English summary

A church representative asked whether the church had to collect Kansas sales tax on admission charges to a church camp. The request did not say where the camp was held or whether the church owned the property.

K.A.R. 92-19-22a(c)(8) excluded charges for church camps and religious retreats operated exclusively for religious purposes and exempt under K.S.A. 79-3606.

The Department explained that many Kansas churches owned campgrounds that had obtained property-tax exemption under K.S.A. 79-201 Second. If the church owned exempt campgrounds and the current camp operation remained within the scope of that exemption, admission charges for the camp were exempt from sales tax.

Because the location and property-tax status were missing, the Department did not verify the exemption for this specific camp. It directed the church to confirm the campground's property-tax status.

What this means for you

Churches and religious organizations

Confirm that the camp is operated exclusively for religious purposes and that the relevant exemption covers the property and ongoing operation.

Camp administrators

Keep the order or documentation granting property-tax exemption and verify that current activities remain within it.

Accountants

Do not treat the word “church” alone as enough. The regulation ties the admission exemption to religious purpose and exempt status.

Common questions

Q: Are all church-camp admissions automatically exempt?
A: No. The regulation requires exclusive religious operation and the cited exempt status.

Q: What if the camp is on church-owned, property-tax-exempt grounds?
A: The Department said admissions were exempt if the ongoing camp remained within that exemption.

Q: Did the Department decide the requesting church's status?
A: No. The request omitted the camp location and property-tax information.

Citations and references

• K.A.R. 92-19-22a(c)(8) — church-camp and religious-retreat admission charges
• K.S.A. 79-3606 — sales-tax exemption referenced by the regulation
• K.S.A. 79-201 Second — campground property-tax exemption discussed by the Department

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: O-2003-004

Original ruling text

Opinion Letter

Body:

Office of Policy & Research

June 9, 2003

XXXX
XXXX
XXXX

RE: Your letter of June 4, 2003

Dear XXXX:

Thank you for your letter. In it, you ask if the church that you represent is obligated to collect sales tax on admission charges to its church camp. You do not indicate where the church camp is held or if it is held on church-owned property.

K.A.R. 92-19-22a(c) provides:

(c) Admissions and charges that shall not be subject to sales tax include the following: . . .
(8) charges for church camps and religious retreats that are being operated exclusively for religious purposes and are exempt under K.S.A. 79-3606, and amendments thereto.

On a practical basis, most Kansas church camps are operated on camp grounds that the church owns. Churches that own camp grounds typically have sought a property tax exemption for the camp grounds under K.S.A. 79-201 Second at some time during the past hundred years. If your church owns camp grounds that have qualified for a property tax exemption, then the admission charges to a church camp held on the grounds are exempt from sales tax. This assumes that the ongoing camp operation remains within the purview of the grant of the property tax exemption. You can determine whether your camp ground is exempt from property tax by contacting the Board of Tax Appeals at 785-296-2388. I did not check with Board since you did not describe the camp's location in your letter If you have any additional questions about sales tax, please call me at 785-296-3081.

Sincerely,

Thomas E. Hatten

Attorney/Policy & Research

Date Composed: 06/18/2003 Date Modified: 06/18/2003

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