Policy information Library - Opinion Letters

The Kansas Department of Revenue has made every effort to create an accurate electronic representation of all documents on this library. In some cases there may be minor discrepancies between this electronic representation and the printed documents. In those cases, the official printed version shall govern.

• All - O-2009-015 - Difference between private letter rulings and opinion letters.
• Corporate Income Tax - O-1998-09 - Income tax credits for alternative-fueled motor vehicle property expenditures.
• Corporate Income Tax - O-2001-012 - Calculation of the business and job development credits.
• Corporate Income Tax - O-2001-022 - Calculation of HPIP investment tax credit.
• Corporate Income Tax - O-2009-005 - Deductibility of certain items for corporate income tax purposes.
• Corporate Income Tax/Individual Income Tax - O-2000-010 - Qualified contributions for the community service contribution credit.
• Corporate Income Tax/Individual Income Tax - O-2001-025 - Historic preservation tax credit.
• Corporate Income Tax/Individual Income Tax - O-2002-011 - High Performance Incentive Program (HPIP) credit allowed against total tax liability.
• Corporate Income Tax/Individual Income Tax - O-2002-012 - Historic Preservation Tax Credits
• Corporate Income Tax/Individual Income Tax - O-2002-015 - Computation of qualified business facility investment at an existing qualified business facility for the High Performance Incentive Program (HPIP) investment tax credit.
• Corporate Income Tax/Individual Income Tax - O-2002-017 - Kansas Historic Preservation Tax Credits - Not-for-Profit and Governmental Entities.
• Corporate Income Tax/Individual Income Tax - O-2002-019 - Kansas Historic Preservation Tax Credit-Transfers
• Homestead Property Tax Refunds - O-1999-09 - Power of Attorney for Homestead Certificate of Eligibility.
• Individual Income Tax - O-1998-05 - Taxability of money that is converted from a traditional deductible IRA to a Roth IRA in 1998.
• Individual Income Tax - O-1998-26 - Non-resident professional athletes and entertainers who receive income from Kansas.
• Individual Income Tax - O-2000-008 - Amounts received under the community service program.
• Individual Income Tax - O-2008-004 - Regarding the revised Texas franchise tax.
• Individual Income Tax - O-2008-005 - 529 plan contribution
• Individual Income Tax - O-2011-015 - Tax treatment of Build America Bonds.
• Kansas Compensating Tax - O-1999-15 - Nexus determination relating to a joint venture between a Tennessee publisher and a Kansas law firm to publish a monthly newsletter on employment law.
• Kansas Compensating Tax - O-2000-022 - Shipping charges for items purchased by a Kansas customer from an out-of-state vendor.
• Kansas Compensating Tax - O-2003-007 - Kansas local compensating use tax on equipment leased to franchisees.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - O-1999-10 - Distributor of graphic arts supplies and equipment and a supplier of service (installation and repairs) to the graphic arts industry.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - O-2000-027 - Health food products and herbal supplements.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - O-2007-002 - Tarps purchased by a farmer or rancher used to cover harvested hay.
• Kansas Retailers' Sales Tax - O-1998-01 - Taxability of tickets sold to performances in Kansas.
• Kansas Retailers' Sales Tax - O-1998-02 - Taxability of farm machinery and equipment, and repair and replacement parts.
• Kansas Retailers' Sales Tax - O-1998-03 - Taxability of computers purchased by a farmer for farm use.
• Kansas Retailers' Sales Tax - O-1998-04 - Taxability of purchases by manufactures for resell.
• Kansas Retailers' Sales Tax - O-1998-07 - Taxability of memberships.
• Kansas Retailers' Sales Tax - O-1998-11 - Sales tax exemptions for non-profit organizations.
• Kansas Retailers' Sales Tax - O-1998-13 - Taxability of hauling services.
• Kansas Retailers' Sales Tax - O-1998-14 - Taxability of purchases made by nursing homes.
• Kansas Retailers' Sales Tax - O-1998-15 - Taxability of labor services and sales to farmers.
• Kansas Retailers' Sales Tax - O-1998-16 - Taxability of oil and grease used in printing presses.
• Kansas Retailers' Sales Tax - O-1998-19 - Funeral Services
• Kansas Retailers' Sales Tax - O-1998-20 - Collection duties for labor services and materials.
• Kansas Retailers' Sales Tax - O-1998-22 - Fund raising activities by schools/non-profit organizations.
• Kansas Retailers' Sales Tax - O-1998-23 - Project exemption certificates for religious organizations.
• Kansas Retailers' Sales Tax - O-1999-01 - Senior Center Fund Raisers
• Kansas Retailers' Sales Tax - O-1999-02 - Local tax on automobile sales.
• Kansas Retailers' Sales Tax - O-1999-021 - Hotel rooms rented for more than 28 consecutive days by a single business.
• Kansas Retailers' Sales Tax - O-1999-024 - Project exemption certificates.
• Kansas Retailers' Sales Tax - O-1999-025 - Taxation of utilities.
• Kansas Retailers' Sales Tax - O-1999-027 - Religious organizations.
• Kansas Retailers' Sales Tax - O-1999-028 - Converters purchased by a cable company.
• Kansas Retailers' Sales Tax - O-1999-06 - Transfer of tangible personal property from one company to another.
• Kansas Retailers' Sales Tax - O-1999-07 - Sales of fund raising items to entities that resell the items to a consumer.
• Kansas Retailers' Sales Tax - O-1999-08 - Sale and installation of farm machinery and equipment.
• Kansas Retailers' Sales Tax - O-1999-12 - Accrual vs. cash basis accounting.
• Kansas Retailers' Sales Tax - O-1999-13 - Internet related telecommunications questions.
• Kansas Retailers' Sales Tax - O-1999-14 - Sales of truck tarps to ICC carriers.
• Kansas Retailers' Sales Tax - O-1999-17 - Sales tax exemption for projects involving the U.S. government.
• Kansas Retailers' Sales Tax - O-1999-18 - KDOR policy with regard to "hand tools".
• Kansas Retailers' Sales Tax - O-1999-20 - Sales and installation of residential and business security alarm systems.
• Kansas Retailers' Sales Tax - O-2000-002 - Capital improvement fees imposed by a country club.
• Kansas Retailers' Sales Tax - O-2000-003 - Sales of water softeners sold and installed in Kansas residences.
• Kansas Retailers' Sales Tax - O-2000-004 - Inspection, maintenance and repair of fire extinguishers for churches.
• Kansas Retailers' Sales Tax - O-2000-005 - Businesses that are exempt from Kansas sales tax.
• Kansas Retailers' Sales Tax - O-2000-007 - Franchise fees imposed by a city.
• Kansas Retailers' Sales Tax - O-2000-01 - Use of recreational facilities.
• Kansas Retailers' Sales Tax - O-2000-011 - Purchases by a Kansas elevator contractor for use in out-of-state construction projects.
• Kansas Retailers' Sales Tax - O-2000-013 - Tangible equipment removed from oil and gas leases when sold as salvage.
• Kansas Retailers' Sales Tax - O-2000-014 - Nonprofit organization sales tax responsibilities.
• Kansas Retailers' Sales Tax - O-2000-016 - Purchases of items for meal preparation for senior citizen sites by an organization that is exempt from federal tax.
• Kansas Retailers' Sales Tax - O-2000-017 - Wholesale sales of vegetable and garden seed packets to Kansas retailers.
• Kansas Retailers' Sales Tax - O-2000-018 - Operation of a quarry in Kansas and performance of construction contracts with rock and other materials removed from that quarry.
• Kansas Retailers' Sales Tax - O-2000-020 - Annual fundraising events.
• Kansas Retailers' Sales Tax - O-2000-021 - Business of advising clients about opportunities such as college, scholarships, financial aid, and occupations.
• Kansas Retailers' Sales Tax - O-2000-023 - Admission charges to a music concert sponsored by a hospital; hospital to benefit from the profits of the concert.
• Kansas Retailers' Sales Tax - O-2000-024 - Core charges; replacement parts for cars, trucks and other equipment.
• Kansas Retailers' Sales Tax - O-2000-028 - Management services.
• Kansas Retailers' Sales Tax - O-2000-030 - Sales of water used exclusively to water livestock held for resale.
• Kansas Retailers' Sales Tax - O-2000-031 - Request for a list of Wichita businesses that are registered to report sales tax on a monthly or quarterly basis.
• Kansas Retailers' Sales Tax - O-2000-032 - Telephone charges for a church.
• Kansas Retailers' Sales Tax - O-2000-033 - Coin-operated air compressors at convenience stores.
• Kansas Retailers' Sales Tax - O-2000-034 - Coin-operated air compressors at convenience stores.
• Kansas Retailers' Sales Tax - O-2000-036 - Fund raising activities by State employees for worthy causes.
• Kansas Retailers' Sales Tax - O-2000-038 - Monthly fees for subscribing to a satellite radio service.
• Kansas Retailers' Sales Tax - O-2000-039 - Sales of large, carved, gaily colored wooden horses for a community purpose.
• Kansas Retailers' Sales Tax - O-2000-040 - Core drilling, wall sawing, and hydro-sawing of concrete.
• Kansas Retailers' Sales Tax - O-2000-043 - Distribution of skin care products through multi-level distribution agents who sell at wholesale to cosmetic surgeons and dermatologists.
• Kansas Retailers' Sales Tax - O-2000-044 - Telephone billings; state and local sales taxes.
• Kansas Retailers' Sales Tax - O-2001-002 - Explanation of "notices" issued by the department.
• Kansas Retailers' Sales Tax - O-2001-007 - Equipment rental company servicing the construction industry.
• Kansas Retailers' Sales Tax - O-2001-008 - Cub scout troop sponsored by a church.
• Kansas Retailers' Sales Tax - O-2001-010 - Country clubs.
• Kansas Retailers' Sales Tax - O-2001-011 - Country club membership dues.
• Kansas Retailers' Sales Tax - O-2001-014 - Watch repair services and sales of repair parts.
• Kansas Retailers' Sales Tax - O-2001-015 - Repair parts and services for manufacturing machinery and equipment.
• Kansas Retailers' Sales Tax - O-2001-016 - Carpet shipped to a Kansas retailer.
• Kansas Retailers' Sales Tax - O-2001-017 - Transfer of motor vehicles or trailers by one corporation to another when all of the assets of such corporation are transferred to such other corporation.
• Kansas Retailers' Sales Tax - O-2001-024 - Integrated Plant Exemption related.
• Kansas Retailers' Sales Tax - O-2002-001 - Direct pay permits.
• Kansas Retailers' Sales Tax - O-2002-002 - Car wash purchases of water and utilities.
• Kansas Retailers' Sales Tax - O-2002-004 - Tarp bought to cover the top of an agricultural gravity box.
• Kansas Retailers' Sales Tax - O-2002-006 - Admission tickets to promote live entertainment.
• Kansas Retailers' Sales Tax - O-2002-009 - Parts and services for garage doors at salt manufacturing facilities.
• Kansas Retailers' Sales Tax - O-2002-013 - Sales of bottled water to restaurant patrons.
• Kansas Retailers' Sales Tax - O-2003-002 - Various audio production services.
• Kansas Retailers' Sales Tax - O-2003-003 - Roof repair services performed on a commercial building.
• Kansas Retailers' Sales Tax - O-2003-004 - Admission charges to church camps.
• Kansas Retailers' Sales Tax - O-2003-005 - Sales tax revenues available for payment of special obligation revenue bonds.
• Kansas Retailers' Sales Tax - O-2003-006 - Manufacture and sale of mid-size business aircraft.
• Kansas Retailers' Sales Tax - O-2003-008 - Recreation facilities located in multiple cities.
• Kansas Retailers' Sales Tax - O-2003-009 - Short and extended-stay living accommodations.
• Kansas Retailers' Sales Tax - O-2004-002 - Sanitizing process performed with steam at slaughterhouses, meat packing plants, and other food processors.
• Kansas Retailers' Sales Tax - O-2004-003 - Taxation of utility services in Kansas.
• Kansas Retailers' Sales Tax - O-2004-004 - Sales of an "external defibrillator" sold pursuant to a written order issued by a physician.
• Kansas Retailers' Sales Tax - O-2004-005 - Sales tax relating to community action agencies.
• Kansas Retailers' Sales Tax - O-2004-006 - Refund claims.
• Kansas Retailers' Sales Tax - O-2004-007 - Rental and sales of various products; provision of a variety of services.
• Kansas Retailers' Sales Tax - O-2005-001 - Copy and duplicating services.
• Kansas Retailers' Sales Tax - O-2005-002 - Infrared thermographic scanning services.
• Kansas Retailers' Sales Tax - O-2005-003 - Transfer of assets that are in Kansas from one corporation or LLC to another corporation or LLC.
• Kansas Retailers' Sales Tax - O-2005-004 - Web sites to conduct retail business on line; sales taxes on retail sales that originate in Kansas and are shipped to a Kansas resident.
• Kansas Retailers' Sales Tax - O-2005-005 - Criminal background checks for businesses.
• Kansas Retailers' Sales Tax - O-2006-001 - Retail business on a Kansas military base under a long-term AAFES (Army Air Force Exchange Service) concession contract.
• Kansas Retailers' Sales Tax - O-2006-002 - Sales taxability of GAP (Guaranteed Auto Protection) charges.
• Kansas Retailers' Sales Tax - O-2006-004 - Mine reclamation work including the pumping of concrete and fly ash.
• Kansas Retailers' Sales Tax - O-2006-005 - Sales tax on property tax for equipment charged to a lessee by a lessor.
• Kansas Retailers' Sales Tax - O-2007-003 - Services associated with the wholesale of gasoline, diesel fuel and oil.
• Kansas Retailers' Sales Tax - O-2007-004 - Credit for sales taxes paid on a purchase in another state when item is later used in Kansas.
• Kansas Retailers' Sales Tax - O-2008-001 - Sales of fiberglass-reinforced plastic (FRP) panels.
• Kansas Retailers' Sales Tax - O-2008-002 - Sales of lawnmowers to farmers.
• Kansas Retailers' Sales Tax - O-2008-003 - Sales tax on oil patch services.
• Kansas Retailers' Sales Tax - O-2008-006 - Analog-to-Digital Converter Box Coupon Program
• Kansas Retailers' Sales Tax - O-2008-007 - Sightseeing or entertainment tours.
• Kansas Retailers' Sales Tax - O-2009-001 - Vehicle leases.
• Kansas Retailers' Sales Tax - O-2009-002 - Association sponsoring educational seminars for members and non-members.
• Kansas Retailers' Sales Tax - O-2009-003 - "Transfer fee" in conjunction with the sale of rental car company vehicles.
• Kansas Retailers' Sales Tax - O-2009-004 - Advertising and design agency charges for industrial design and mechanical engineering design services.
• Kansas Retailers' Sales Tax - O-2009-007 - Is the acquisition by purchase or lease of equipment that removes phosphorus from feedlot wastes exempt from Kansas retailers' sales tax if purchased by a farmer or rancher?
• Kansas Retailers' Sales Tax - O-2009-008 - Is the purchase of soap, stain remover and disinfectant used by a dairy farmer to launder and disinfect towels used to clean the teats of dairy cows prior to milking exempt as consumed in production of dairy products?
• Kansas Retailers' Sales Tax - O-2009-009 - Items purchased pursuant to the Kansas Appliance Replacement Program (KARP).
• Kansas Retailers' Sales Tax - O-2009-013 - Ramps sold to the physically disabled.
• Kansas Retailers' Sales Tax - O-2009-014 - Vehicle repossession by a dealership that financed the sale.
• Kansas Retailers' Sales Tax - O-2010-001 - Rock picked up at a Kansas quarry and delivered to a jobsite in Oklahoma.
• Kansas Retailers' Sales Tax - O-2010-002 - Rental charges for temporary scaffolding at a refinery.
• Kansas Retailers' Sales Tax - O-2010-003 - Internet website operation.
• Kansas Retailers' Sales Tax - O-2010-004 - Bond requirements for out-of-state contractors.
• Kansas Retailers' Sales Tax - O-2010-005 - Kansas sales tax as applied to application service providers (ASP's).
• Kansas Retailers' Sales Tax - O-2010-006 - Sales tax in Kansas as applied to sales of medical items.
• Kansas Retailers' Sales Tax - O-2010-007 - Installation or application services performed to repair damages to motor vehicles.
• Kansas Retailers' Sales Tax - O-2010-011 - Testing services performed by third-party testing laboratories.
• Kansas Retailers' Sales Tax - O-2011-001 - Customer layaway contracts and time payments.
• Kansas Retailers' Sales Tax - O-2011-003 - Comments on proposed sales tax regulations.
• Kansas Retailers' Sales Tax - O-2011-004 - Farmers and ranchers selling whole animals to consumers.
• Kansas Retailers' Sales Tax - O-2011-005 - Contractor-retailer related sales tax issues.
• Kansas Retailers' Sales Tax - O-2011-006 - Aviation fuel for aircraft used in carrier operations.
• Kansas Retailers' Sales Tax - O-2011-007 - Furnishing of equipment with an operator.
• Kansas Retailers' Sales Tax - O-2011-009 - Purchase of training videos.
• Kansas Retailers' Sales Tax - O-2011-010 - Wind farm's sales tax liabilities as a consumer.
• Kansas Retailers' Sales Tax - O-2011-011 - Pet food pallets and shrink wrap.
• Kansas Retailers' Sales Tax - O-2011-012 - Sales tax as it applies to a direct-mail advertising company.
• Kansas Retailers' Sales Tax - O-2011-013 - Sales of aviation gasoline and jet fuel by a private Fixed-Base Operator on a US government installation
• Kansas Retailers' Sales Tax - O-2011-014 - Assembly of a manufactured product.
• Kansas Retailers' Sales Tax - O-2012-001 - Sales tax applicability to charges for "hosted software product" billed to Kansas physicians.
• Kansas Retailers' Sales Tax - O-2012-003 - Out-of-state sign company; installation of signs in Kansas by an in-state company.
• Kansas Retailers' Sales Tax - O-2012-004 - Sales promotions.
• Kansas Retailers' Sales Tax - O-2013-002 - Processing charges subject to sales tax.
• Kansas Retailers' Sales Tax - O-2013-003 - Sep-up and pick-up charges for rentals of water pumps subject to sales tax.
• Kansas Retailers' Sales Tax - O-2013-004 - Late fees charged to utility customers.
• Kansas Retailers' Sales Tax - O-2014-001 - Sales taxation of businesses that fabricate articles for third parties.
• Kansas Retailers' Sales Tax - O-2015-001 - Internet Tax Freedom Act (ITFA)
• Kansas Retailers' Sales Tax - O-2015-002 - Direct Mail
• Kansas Retailers' Sales Tax - O-2015-003 - Agricultural Credit Association - Farm Credit System
• Kansas Retailers' Sales Tax - O-2016-001 - Solar Power Purchase Agreements
• Kansas Retailers' Sales Tax/Motor Vehicle Fuel Tax - O-2009-010 - Wholesale diesel and gasoline fuel supplies.
• Kansas Retailers' Sales Tax/Vehicles Rental Excise Tax - O-2002-016 - Sales tax and vehicle rental excise tax application to a truck rental company's billings.
• Kansas Retailers' Sales Tax/Withholding and Declaration of Estimated - O-2011-002 - Oil well services.
• Motor Vehicle Fuel Tax - O-2013-001 - Diesel fuel consumed in "filter regeneration" operations.
• Withholding and Declaration of Estimated - O-2009-006 - Employee wages for a 501(c)(3) organization.