Form Pub. Ks-1510 - Kansas Sales Tax And Compensating Use Tax Page 6
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42• dry cleaning, pressing, dyeing & laundry services
• Sales Tax Guidelines for Businesses that Sell and
(dry cleaning and laundry services are also
Service Appliances & Electronic Products (EDU-28)
subject to the Dry Cleaning Environmental
Surcharge.)
ADMISSIONS
• maintenance agreements
• pet grooming
• tool sharpening (saws, knives, etc.)
An admission or fee charged to any place providing
• warranties (including extended & optional)
amusement, entertainment, or recreation services is
• washing, waxing, or detailing vehicles
taxable. Taxable admissions include:
Tickets to a concert, sporting event, movie, circus, rodeo,
Following is a representative list of services that are
or any other event where a ticket is required;
NOT TAXABLE because they do not involve the installation,
Admissions to a fair, amusement park, zoo, antique or craft
application, service, maintenance, or repair of tangible
show, club, or other facility charging an admission fee or
personal property:
cover charge;
accounting
cleaning
mowing
Dues or Memberships that entitle you to use a facility for
architectural
engineering
snow removal
recreation or entertainment, such as a health club, country
broadcasting
excavating
towing/moving
club, or the Knights of Columbus;
child care
hair styling
trash hauling
Fees and charges for participation in sports, games, and
chimney sweeping
legal services
other recreational activities.
Exceptions
for
Residential
and
Original
Exceptions: The following admissions and fees have
Construction: Taxable services are exempt when
been granted a sales tax exemption.
performed in conjunction with the following.
– Admission to any cultural and historical event that
– Original construction of a building or facility.
occurs once every three years.
– Restoration, reconstruction, remodeling, or renovation
– Sales of tangible personal property (such as a button)
of a residence (since 7/1/98).
which will admit the buyer to an annual event
– Addition of an entire room or floor to an existing building
sponsored by a 501(c)(3) nonprofit organization.
or facility.
– Fees and charges by Kansas political subdivisions for
– Completion of any unfinished portion of an existing
participation in sports, games and other recreational
building or facility for the first owner.
activities. This includes city baseball and softball
– Restoration, reconstruction, or replacement of a
leagues, or green fees or swimming pool fees at city
building, facility or utility structure* damaged or
or county owned facilities.
destroyed by fire, flood, tornado, lightning, explosion,
– Fees and charges by a 501(c)(3) youth recreation
windstorm (80 mph or more), ice loading and attendant
organization, exclusively providing services to
winds, terrorism, or earthquake. “Utility structure”
persons 18 years of age or younger, for participation
means transmission and distribution lines owned by
in sports. Examples include: youth basketball,
an
independent
transmission
company
or
baseball, football, softball, or soccer leagues.
cooperative, the Kansas electric transmission
– Entry fees and charges for participation in a special
authority or natural gas or electric public utility.
event or tournament sanctioned by a national sporting
– Construction, reconstruction, restoration, replace-
association to which spectators are charged an
ment, or repair of a bridge or highway.
admission. Examples of entry fees exempt under this
provision include: 1) American Bowling Conference
A residence includes all types of dwellings where individuals customarily
*
(ABC) tournament; 2) Professional Golfers
live — homes, apartments, nursing homes, etc.
Association (PGA) tournament; 3) National Hot Rod
Association (NHRA) race; and 4) Professional Rodeo
CAUTION: Many service professionals provide both
Cowboys Association (PRCA) rodeo.
taxable and nontaxable services. There are also
– Fees charged by nonprofit humanitarian service
other special rules that apply to contractors and
providers exempt from property tax for participation in
the labor services industry not discussed here. Consult
sports, games, and other recreational activities.
the Policy Information Library on our web site for additional
Qualifying nonprofit service providers include: the
information about specific service situations.
American Red Cross, Big Brothers & Big Sisters, Boy
Scouts, Girl Scouts, YMCA, YWCA, community health
The following sales tax guidelines have been issued
centers, and local community organizations.
by KDOR and are available on our web site.
– Membership dues to military veterans organizations
and their auxiliaries, such as the Veterans of Foreign
• Sales Tax Guidelines for Contractors and
Wars and the American Legion.
Contractor-Retailers (EDU-26)
• Sales Tax Guidelines for Fabricators (EDU-27)
– Membership dues charged by a nonprofit 501(c)(3)
• Sales Tax Guidelines for Contractor-Fabricators
organization whose sole purpose is to support a
and Contractor-Manufacturers (EDU-29)
nonprofit zoo.
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