Form Pub. Ks-1510 - Kansas Sales Tax And Compensating Use Tax Page 5
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42– Motor vehicles or trailers transferred by one
6) movie videos/DVDs; 7) equipment; 8) tools; 9) furniture;
corporation to another when all of the assets of such
and 10) trailers. Exceptions: Movies, films, and tapes
corporation are transferred to the other corporation;
rented to movie theaters are exempt since the sales tax
is collected on the admission charge. Also, tangible
– Rolling stock used by a common carrier in interstate
personal property used as a dwelling (such as a mobile
commerce;
home) is exempt from sales tax when leased or rented
– Motor vehicles or trailers sold by an immediate family
for more than 28 consecutive days.
member to another immediate family member.
Immediate family members are lineal ascendants or
1
Rooms rented for 28 consecutive days or less may also be subject to
descendants and their spouses.
a transient guest tax.
Vehicles rented for 28 consecutive days or less are also subject to
2
a vehicle rental excise tax.
Buyers claiming a sales tax exemption on a vehicle
transaction will be required to complete and sign Form
NOTE: Tangible personal property purchased for the purpose
ST-8E, Sales Tax Exemption Certificate, at the time of
of leasing or renting, such as the purchase of cars (rental
registration.
fleet) by a car rental agency, is exempt from sales and use
taxes. This is considered to be a purchase of inventory for
Utilities. Included in the definition of tangible
resale, and the rental agency would provide the seller with a
personal property are utilities. The
completed Resale Exemption Certificate (ST-28A).
following are subject to the state and
local sales tax (exceptions noted):
Cable, community antennae, and other subscriber radio
TAXABLE SERVICES
and television services.
Digital Satellite TV Subscriptions. Exception: The
A service is work done for others as an occupation or
subscription fee is subject to the state sales tax only –
business. Kansas sales tax applies to the services of
local taxes do not apply.
installing, applying, altering, repairing, servicing, or
Electricity, gas, propane and heat. Exception:
maintaining tangible personal property.
Agricultural and residential use of these utilities are
exempt from state sales tax, but are subject to applicable
I
NSTALLING
local sales taxes in effect at the customer’s location.
Telephone and Telegraph Services; Intrastate, interstate
Installation services include installing plumbing, wiring,
or international telecommunications services and any
cabinets, light bulbs and other fixtures in an office
ancillary services sourced to Kansas. Exceptions: 1)
building, planting trees, shrubs or grass, or installing
Any interstate or international 800 or 900 service, 2)
tires or parts on a vehicle.
any interstate or international private communication
service, 3) any value-added nonvoice data service, 4)
A Colby, Kansas automotive repair shop
any telecommunication service to a provider of
installs a muffler on a New York resident’s
telecommunication services, including carrier access
automobile in Colby. The total bill (muffler
service or 5) any service or transaction defined in this
and labor) is subject to the state and local
section among entities classified as members of an
sales tax in effect in Colby, Kansas.
affiliated group as provided by 26 USC 1986.
A
Telephone Answering Services, mobile phone services,
PPLYING
beeper services, cellular phone services, and other
This category of taxable services includes painting,
similar services.
wallpapering, applying fertilizer/weed killer, waxing floors,
and resurfacing parking lots. All of these services involve
R
L
P
ENTAL OR
EASE OF
ROPERTY
the application of tangible personal property — the paint,
wallpaper, fertilizer, weed killer, wax, or asphalt/gravel.
Tangible personal property is taxable not only when
it is sold at retail, but also when it is rented or leased.
A
The sales tax is added to each rental or lease payment
LTERING
made, including “lease with option to buy” contracts and
Services such as furniture refinishing, upholstery
“rent to purchase” contracts.
work, modifying or updating computer software, sewing,
and alteration services change or alter the furniture,
A Pittsburg, Kansas office equipment
software, or clothing, and are taxable.
company leases copiers for $150 per
month. Added to each monthly invoice
R
, S
,
M
will be the state sales tax plus the local
EPAIRING
ERVICING
AND
AINTAINING
sales tax in effect where the leased copier is located.
Repair, service, and maintenance of tangible personal
property includes these types of services:
Other examples of items commonly leased or rented
that are taxable include: 1) appliances; 2) hotel and motel
• appliance repair or service
rooms
1
; 3) boats; 4) motor vehicles
2
; 5) computers;
• car repair or service
5
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