Is the service of weighing vehicles on a commercial scale subject to Kansas sales tax?

Plain-English summary

A taxpayer asked how Kansas retailers' sales tax applies to the service of weighing vehicles on a commercial scale. The Department ruled the service is not taxable.

The weighing service is not enumerated, so it is not taxed. The Department stated plainly: "the service of weighing vehicles on a commercial scale would not be subject to sales tax in the state of Kansas." Kansas taxes services only when a statute specifically lists them, and vehicle weighing is not on that list.

The provider is the final consumer of its inputs. The ruling adds the standard caveat: "Since, you are providing a nontaxable service, you would need to pay sales tax on all articles of tangible personal property purchased to provide the nontaxable service." A nontaxable service provider pays sales tax on what it buys to run the operation.

Bottom line: weighing vehicles on a commercial scale is a nontaxable service in Kansas, but the provider owes sales tax on the tangible personal property it purchases to provide it.

What this means for you

Scale operators and weigh stations

If you charge to weigh vehicles on a commercial scale, you generally do not collect Kansas sales tax on that service, because it is not one of the state's specifically enumerated taxable services.

You still owe tax on your equipment and supplies

Being a nontaxable service provider does not exempt your purchases. You must pay Kansas sales tax on the scale equipment, supplies, and other tangible personal property you buy to provide the weighing service.

The rule for services is "enumerated only"

For any service, the question is whether a Kansas statute specifically lists it as taxable. If it is not enumerated, it is generally not taxed.

Common questions

Q: Is weighing vehicles on a commercial scale taxable in Kansas?
A: No. The Department ruled the service is not subject to Kansas sales tax.

Q: Does the provider owe any Kansas tax?
A: Yes - it must pay sales tax on all articles of tangible personal property it purchases to provide the nontaxable service.

Q: Why isn't the service taxed?
A: Kansas taxes services only when they are specifically enumerated in the sales tax act, and vehicle weighing is not enumerated.

Citations and references

• The Department cited no specific statutory section. Its conclusion is that weighing vehicles on a commercial scale is not an enumerated taxable service, so it is not subject to Kansas sales tax - while the provider must pay sales tax on the tangible personal property it purchases to provide the service.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: P-2001-044

Original ruling text

Private Letter Ruling

Body:

Office of Policy & Research

May 15, 2001

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Dear Mr. TTTTTTT:

We wish to acknowledge receipt of your letter dated May 11, 2001, regarding the application of Kansas Retailers’ Sales tax.

Please be advised that the service of weighing vehicles on a commercial scale would not be subject to sales tax in the state of Kansas.

Since, you are providing a nontaxable service, you would need to pay sales tax on all articles of tangible personal property purchased to provide the nontaxable service.

This is a private letter ruling pursuant to K.A.R. 92-19-59. It is based solely on the facts provided in your request. If it is determined that undisclosed facts were material or necessary to an accurate determination by the department, this ruling is null and void. This ruling will be revoked in the future by the operation of law without further department action if there is a change in the statutes, administrative regulations, or case law, or published revenue ruling, that materially effects this private letter ruling. If I may be of further assistance, please contact me at your earliest convenience at (785) 296-7776.

Sincerely yours,

Thomas P. Browne, Jr.
Tax Specialist

TPB

Date Composed: 05/21/2001 Date Modified: 10/11/2001

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