Form Pub. Ks-1560 - Kansas Business Taxes For Schools & Educational Institutions (Page 21 of 37) in pdf

TAXABLE SALES BY SCHOOLS AND EDUCATIONAL INSTITUTIONS

The following is a representative but not all-inclusive list of the types of sales by schools and educational

institutions which are generally subject to sales tax. The examples illustrate the three general categories of

taxable transactions:

1) Retail sale, rental or lease of tangible personal property;

2) Providing taxable services; and

3) Sale of admissions to any place providing amusement, entertainment or recreation.

If you are engaged in any of these activities (there is no required minimum amount of sales or tax due),

you must register with KDOR (Department of Revenue) to collect sales tax from your students and other

retail customers and then report and pay it to the department on a regular basis. For information about your

responsibilities as a retailer, see Retailer Responsibilities, herein.

RETAIL SALE OF GOODS AND MERCHANDISE

Shop & art projects

Sporting goods, shoes, sports equipment, etc.

(includes renting or leasing of property)

Storage sheds

Athletic equipment & shoes

Tote bags

Bake sales, doughnuts

Towel rentals

Balloons

Uniforms

Books, workbooks and manuals (obsolete &

Upholstery sales & repairs

others)

Vending machine sales (if machine is owned by

Class jewelry, pictures and rings (if the tax

the school)

is not collected and remitted by the firm

Yearbooks

selling the merchandise)

Clothing - T-shirts, etc.

PROVIDING TAXABLE SERVICES

Concession sales (candy, hot & cold drinks, ice

cream, nachos, popcorn, etc.)

Auto and truck repair

Corsages, flowers and plants

Car washes

Family and individual portraits

Repair of tangible personal property

Fireworks

Vehicle body work

Food and beverages

Freight or delivery charges (when included in

ADMISSIONS/TICKETS

the cost of taxable items)

Graduation gown rentals

Activity tickets

Graduation items (announcements, charms,

Admissions (tickets) to school events, including

mugs, robes, tassels, etc.)

basketball games, carnivals, concerts,

Health supplies

dances, football games, fun nights, movies,

Home economics projects

plays, special events, swim meets, track

Jewelry

meets, wrestling meets and other sporting

Lock rentals (separate from locker rental)

events, etc.

Magazine subscriptions

Admission to amusement parks or rides,

Meals (if open to the general public)

museums and planetariums

Musical instrument rentals

Admission to fund-raising events including

Newspapers and periodicals

auctions, chili suppers, haunted houses,

Party food items

home tours, and golf or tennis tournaments

Printing and duplicating charges

Lyceum tickets to lectures and other public

Reproduction of printed materials

programs

School pictures

Teacher or student banquets (receipts are

School supplies (pencils, paper, notebooks)

exempt if the banquet is held at an outside

School supply kits

restaurant which charges the tax)

Sales of items in this category are exempt when sold by a nonprofit youth development organization, by a PTA, a PTO, or by

others on behalf of a PTA or PTO. However, these entities must still collect tax when providing taxable services or selling

admissions.

Schools and universities must charge sales tax on these admissions. Only political subdivisions (school districts and

cities) are exempt from collecting sales tax on fees charged to participate in sports. See Golf Courses, herein.

Form Pub. Ks-1560 - Kansas Business Taxes For Schools & Educational Institutions Page 21

Related Articles

Related forms

Related Categories