Form Pub. Ks-1525 - Kansas Sales & Use Tax For Contractors Subcontracotrs & Repairmen Page 34
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49POLICY INFORMATION LIBRARY
KEY STATUTES AND REGULATIONS
Another service available to taxpayers on our web
To prepare this guide we have used or cited the
site is a library of policy information for all taxes
following laws and regulations. The full text of these are
administered by KDOR. This policy library contains the
a part of the Policy Information Library on our web site
Kansas Statutes and Regulations, Revenue Notices,
and are also available in libraries throughout the state.
Revenue Rulings and other written advice issued by
KDOR. Opinion Letters and Private Letter Rulings are
Statutes
also included. For ease in locating information, the library
K.S.A. 12-187 et seq. - Local Sales Tax
may be searched by tax type and topic.
K.S.A. 12-199 - Local Compensating Use Tax
K.S.A. 79-1008 et seq. - Nonresident Contractors
WRITTEN RULINGS
K.S.A. 79-3602 - Sales Tax Definitions
K.S.A. 79-3606 et seq. - Sales Tax Exemptions
K.S.A. 79-3701 et seq. - Compensating Use Tax
Despite the amount of written information available
in our policy library, there are unique situations that
Administrative Regulations
may require an interpretation or clarification based upon
the law, regulations, and specific facts of the case.
K.A.R. 92-19-62 - Warranties and Service Contracts
K.A.R. 92-19-66 et seq. - Contractor Purchases,
NOTE: DO NOT rely on a verbal opinion from KDOR regarding
Project Exemptions, Labor Services
issues of taxability not specifically addressed in the law.
K.A.R. 92-19-79 - Oil, Gas and Water Wells
To assist you in understanding how the law applies
to your business, the department issues three types of
DEPARTMENTAL NOTICES FOR CONTRACTORS
written advice: revenue notices, revenue rulings, and
private letter rulings. This written advice is binding on
In addition to this Information Guide, KDOR has
the department and may be relied upon as long as the
issued specific guidance to a number of business types
statute or regulation on which they are based is not
that perform taxable labor services. Copies are available
altered by the Legislature, changed by a court decision,
from the Policy Library on our web site.
or the ruling itself modified or rescinded by KDOR.
• EDU-26, Sales Tax Guidelines for Contractors
When an issue arises in your business that is not
and Contractor-Retailers
directly addressed in the law, document the problem or
question in writing and request a Private Letter Ruling
• EDU-27, Sales Tax Guidelines for Fabricators
or an Opinion Letter from KDOR. Mail or fax your request
for a written ruling to:
• EDU-28, Sales Tax Guidelines for Businesses
that Sell and Service Appliances and Electronic
Office of Policy and Research
Products
Kansas Department of Revenue
915 SW Harrison St.
• EDU-29, Sales Tax Guidelines for Contractor-
Topeka, KS 66625-0001
Fabricators and Contractor-Manufacturers
Fax: (785) 296-7928
• EDU-30, Sales Tax Guidelines for Lawn &
Garden Care, Pest Control, Fertilizer Application
You will receive a written ruling within 30 days after
your request (and any additional information necessary
and Landscaping
for the ruling) is received.
Private letter rulings are published in our Policy
FORMS AND
Information Library. However, these letters have been
“scrubbed” to protect the privacy of the taxpayer—any
CERTIFICATES
information that would identify the taxpayer, such as
name, address, product, etc., is blanked out.
The following pages have many of the sales and use
CAUTION: Although published as part of our
tax forms used by Contractors and Contractor-Retailers.
policy library, a private letter ruling is limited to
You may use reproduce any form in this publication as
the requesting taxpayer and that taxpayer’s
needed or download the certificates from our web site
specific factual situation. It cannot be relied upon or
().
cited by any other person.
34
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