Form Pub. Ks-1540 - Kansas Business Taxes For Hotels Motels & Restaurants Page 35
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42other than K.S.A. 2009 Supp. 79-3603(g). Section III lists charges that are not subject to either transient guest tax or
sales tax.
The list in Section I includes separately-stated charges that are taxed as a charge for sleeping accommodations. Sections II
and III are not all inclusive.
I. SEPARATELY-STATED CHARGES FOR SLEEPING ACCOMMODATIONS THAT ARE SUBJECT TO
BOTH TRANSIENT GUEST AND SALES TAX.
Charges for a sleeping room.
Charges for additional guests in a sleeping room.
Charges for pets in a sleeping room.
Charges for placing a cot, roll-away bed, or a crib in a guest's room.
Charges for providing additional bedding or linens to a guest's room.
Lost key and lock-out charges.
No-show charges.
Early departure charges.
A flat, non-negotiable separately-stated charge for having a telephone or television in a sleeping room.
Charges for package-deals, unless charges for meals, drinks, admissions, or other items in the package are invoiced
separately from charges for the sleeping accommodations.
The cost of "incidental services and facilities" and other non-taxable services when the costs are not recovered as
separately-listed charges on an invoice for a sleeping room.
II. SEPARATELY-STATED CHARGES FOR INCIDENTAL SERVICES THAT ARE SUBJECT TO KANSAS
SALES TAX BUT NOT TRANSIENT GUEST TAX.
Charges for meal service provided to a guest's room.
Charges for food, non-alcoholic drinks, and cereal malt liquor as defined by K.S.A. 41-2701(a) that a guest
removes from an in-room refrigerator or bar and consumes.
Dry cleaning and laundry charges.
Charges for telephone access in a guest's room.
Rental charges for placing a small refrigerator, exercise equipment, an in-room safe, or other equipment in a
guest's room. (Note: Separately-stated charges for cots, cribs, extra bedding and linens are also subject
to transient guest tax; See Section I.)
Charges for pay-per-view or on-demand television programming.
Charges to a guest for use of a hotel's athletic club, pool, spa, sauna, or exercise room.
Photocopy fees.
III. SEPARATELY-STATED CHARGES FOR INCIDENTAL SERVICES THAT ARE NOT SUBJECT TO
EITHER TRANSIENT GUEST TAX OR KANSAS SALES TAX.
Charges for ballrooms, banquet rooms, meeting rooms, office space, or other areas not use as sleeping
accommodations.
Charges for a guest room that is converted for use as a display room, meeting room, or other use provided the
room is not also used for sleeping.
Fees for personal services, such as haircuts, manicures, and massages.
Charges for use of a hotel safe or security box located outside a guest's room.
Charges for valet service.
Shuttle and other transportation fees.
Parking fees.
Charges for returned checks.
Charges to fax documents.
Internet access charges.
Guest charges for mixed alcoholic drinks are not subject to sales or transient guest tax but are subject to the
liquor drink tax, K.S.A. 79-41a01 et seq.
Damage charges, whether for damage to real property or tangible personal property in a guest's room, which
are not part of the normal room fee for similar guests and are damages occurring after the guest has begun
to occupy the room.
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