Form Pub. Ks-1510 - Kansas Sales Tax And Compensating Use Tax Page 9
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42An exemption certificate (see page 13) must be
• the production of animal, dairy, poultry, or
aquatic plant and animal products, fiber, or fur;
completed for these sales to be exempt. A detailed
• the production of offspring for the above
description of purchases qualifying for exemption is a part
purposes.
of each exemption certificate.
O
E
I
Animals that are not used for agricultural purposes
THER
XEMPT
TEMS
(i.e., pets, show horses, etc.) are taxable.
The following items are exempt from sales tax in
Kansas:
A
S
E
P
GRICULTURAL
OIL
ROSION
REVENTION
Food stamp purchases
Seeds, tree seedlings, chemicals, and services
purchased and used for the purpose of producing plants
Child Nutrition Act (WIC program) purchases
to prevent soil erosion on land devoted to agricultural
Lottery tickets
use are exempt from sales tax.
Prescription drugs and insulin
P
A
U
Orthopedic appliances
ROPANE FOR
GRICULTURAL
SE
Prosthetic Devices & Mobility Enhancing Equipment —
Propane used for an agricultural purpose is exempt
A prosthetic device or mobility enhancing equipment
from sales tax. Examples include propane to power farm
purchased by an individual for whom it was prescribed
implements or to provide heat for brooder or farrowing
in writing by a licensed physician, chiropractor,
houses. Propane used for a recreational purpose, such
optometrist, dentist, or podiatrist is not taxed [K.S.A.
as RVs and barbecue grills, is taxable.
79-3606(r)]. Exempt devices and mobility enhancing
equipment include canes, crutches, eyeglasses,
C
P
ONSUMED IN
RODUCTION
orthodontic braces, prosthetic limbs and braces,
wheelchairs, and accessories attached to motor
Items that are essential and are depleted or
vehicles, such as wheelchair lifts or specialized hand or
dissipated within one year may be purchased without
foot controls. Also exempt effective July 1, 2007 are
tax when they are consumed in the:
oxygen delivery and kidney dialysis equipment and
enteral feeding systems. Repair and replacement parts
• production, manufacture, processing, mining,
for the exempt equipment are also exempt if you have
drilling, refining or compounding of tangible
the original prescription order on file.
personal property,
• treatment of by-products or wastes of any the
NOTE: The Prosthetic Devices & Mobility Enhancing
above processes,
Equipment exemption does not apply to hot tubs, whirlpools,
• providing of taxable services,
motor vehicles, or personal property which when installed
becomes a fixture to real property.
• irrigation of crops,
• storage or processing of grain.
On and after January 1, 2005, any repair and
replacement parts for hearing aids, including the
Examples include utilities to power manufacturing
batteries, when sold by a person licensed in the practice
machinery, or fertilizers and insecticides used in the
of dispensing and fitting hearing aids pursuant to K.S.A.
production of food.
74-5808 will be exempt. See Notice 04-05.
I
C
P
NGREDIENT OR
OMPONENT
ART
On and after April 14, 2005, the labor services of
repairing hearing aids when repaired by a person
Items that become a part of a finished product to
licensed in the practice of dispensing and fitting hearing
be sold to the final consumer are exempt as an
aids pursuant to the provisions of K.S.A. 74-5808, are
ingredient or component part. Examples include but are
also exempt from Kansas sales tax.
not limited to:
• oil paints, watercolors, and canvas used to
USES THAT ARE EXEMPT
produce a piece of artwork for resale;
• paper and ink for publishing newspapers and
magazines;
Other items are exempt from sales tax because of
• containers, labels, shipping cases, twine, and
how they are used.
wrapping paper which are not returned to the
manufacturer;
A
A
GRICULTURAL
NIMALS
• paper bags, drinking straws, and paper plates
used in food sales; and
Sales of agricultural animals and fowl (cattle,
• feed for commercial livestock.
chickens, hogs, ostriches, sheep, etc.) and aquatic
animals and plants are exempt when used in:
As a general rule, if the item leaves with the product
• agriculture or aquaculture
and is not returned for reuse by the manufacturer or
retailer, it is an ingredient part.
• the production of food for human consumption;
9
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