Policy information Library - Private Letter Rulings

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.

• Cigarette and Tobacco Products - P-1998-03 What tobacco tax should be charged on.
• Corporate Income Tax - P-1999-170 Company manufactures and sells fixtures to hotels and motels in Kansas.
• Corporate Income Tax - P-2001-067 ESOP (Employee Stock Ownership Plan)
• Corporate Income Tax - P-2001-107 High Performance Incentive Program (HPIP) credits.
• Corporate Income Tax - P-2016-011 Ending Two-Factor Apportionment Election Prior to End of 10 Year Period
• Corporate Income Tax/Individual Income Tax - P-1999-09 Qualified Business Facility Employee
• Dry Cleaning Environmental Surcharge/Kansas Retailers' Sales Tax - P-1999-219 Calculation of dry cleaning environmental surcharge and sales tax and the treatment of coupons and discounts.
• Individual Income Tax - P-1999-02 Credit for taxes paid to another state.
• Individual Income Tax - P-1999-203 Taxation of German nationals on temporary assignment in Kansas.
• Individual Income Tax - P-1999-86 Interest income from any state or municipal obligations such as bonds and mutual funds.
• Individual Income Tax - P-2000-042 Unearned income received by a Native American Indian from a tribe; subject lives on a reservation.
• Individual Income Tax - P-2000-048 Distribution from IRAs, either in a cash distribution from an IRA or in the conversion of an IRA into a Roth IRA.
• Individual Income Tax - P-2016-002 Pension Distribution from Kansas National Education Association
• Individual Income Tax - P-2016-003 Deductions when Taxpayer Receives Guaranteed Payments
• Individual Income Tax - P-2016-004 Reporting Foreign Source Income
• Individual Income Tax - P-2016-006 Income Tax Treatment of Roth IRA Distributions
• Individual Income Tax - P-2016-007 Taxation of BNSF Retirement Plan Pensions
• Individual Income Tax - P-2016-008 Tax Treatment of Repaid Unemployment Compensation Benefits
• Individual Income Tax - P-2016-009 Taxation of Wages Upon Death
• Individual Income Tax - P-2016-010 Taxation of 403(b) Accounts Held by Public School and University Employees
• Kansas Compensating Tax - P-1998-37 Materials delivered to Kansas.
• Kansas Compensating Tax - P-1998-38 Application of retailers' compensating use tax to Kansas companies making purchases from out-of-state retailers.
• Kansas Compensating Tax - P-2001-019 Prescription drug samples.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - P-1999-181 Sales and use tax treatment of certain proficiency testing materials provided to pathology laboratories in Kansas.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - P-1999-194 Purchases of tangible personal property and services by a parent-teacher association or organization, and sales by or on behalf of such association or organization.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - P-1999-241 Not-for-profit organization.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - P-1999-242 Direct purchases by hospitals.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - P-1999-260 PTA/PTO related exemptions.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - P-1999-63 Sales of tangible personal property by or on behalf of parent-teacher associations or organizations.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - P-1999-64 Requirement to register, collect and remit Kansas sales or compensating taxes on sales of tangible personal property.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - P-1999-72 Voice mail services to small businesses on a monthly subscription basis.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - P-2000-034 Shipping and handling charges subject to Kansas sales and use tax.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - P-2000-057 Processing fees subject to sales and compensating tax.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - P-2001-075 Limited liability companies.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - P-2001-079 Recognition of limited liability companies as legal entities in Kansas.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - P-2001-080 Gross receipts for the sale of memberships and club kits delivered to members in Kansas.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - P-2004-023 Call center located out side the State of Kansas.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - P-2004-057 Groups exempt from tax.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - P-2004-061 Nonprofit organization for youth.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - P-2005-025 Natural gas producer; manufacturing machinery and equipment.
• Kansas Compensating Tax/Kansas Retailers' Sales Tax - P-2006-014 Sales and service related to electric sign fabrication.
• Kansas Retailers' Sales Tax - P-1998-01 Prosthetic and orthopedic appliances
• Kansas Retailers' Sales Tax - P-1998-04 Original construction and how sales tax applies to the completion of unfinished space within a building.
• Kansas Retailers' Sales Tax - P-1998-06 Application of sales tax on health foods and vitamins.
• Kansas Retailers' Sales Tax - P-1998-07 Application of sales tax on new construction and remodeling.
• Kansas Retailers' Sales Tax - P-1998-08 Hair care products.
• Kansas Retailers' Sales Tax - P-1998-101 Leasing space on a computer system.
• Kansas Retailers' Sales Tax - P-1998-102 Shredding and recycling.
• Kansas Retailers' Sales Tax - P-1998-103 Labor services performed on repairs of pools and spas.
• Kansas Retailers' Sales Tax - P-1998-105 Fundraising projects by schools.
• Kansas Retailers' Sales Tax - P-1998-106 Religious Organizations.
• Kansas Retailers' Sales Tax - P-1998-107 Internet services.
• Kansas Retailers' Sales Tax - P-1998-108 Chemicals added to natural gas.
• Kansas Retailers' Sales Tax - P-1998-110 Exemptions for non-profit organizations.
• Kansas Retailers' Sales Tax - P-1998-111 Project exemptions for tribal entities.
• Kansas Retailers' Sales Tax - P-1998-112 Labor and subcontracted labor services.
• Kansas Retailers' Sales Tax - P-1998-115 Definition of religious organization.
• Kansas Retailers' Sales Tax - P-1998-117 How sales tax is applied to security alarms and monitoring services.
• Kansas Retailers' Sales Tax - P-1998-118 How sales tax is applied to security alarms and monitoring services.
• Kansas Retailers' Sales Tax - P-1998-119 Utilities purchased by religious organizations.
• Kansas Retailers' Sales Tax - P-1998-120 Admissions.
• Kansas Retailers' Sales Tax - P-1998-122 Exempt status of the American Red Cross.
• Kansas Retailers' Sales Tax - P-1998-123 Resale exemption certificates.
• Kansas Retailers' Sales Tax - P-1998-126 Printing supplies and maintenance agreements.
• Kansas Retailers' Sales Tax - P-1998-127 Nutrition Supplements.
• Kansas Retailers' Sales Tax - P-1998-129 On-line services and mailing lists.
• Kansas Retailers' Sales Tax - P-1998-13 Programmed music received via a roof mounted satellite.
• Kansas Retailers' Sales Tax - P-1998-130 Consumed in Production.
• Kansas Retailers' Sales Tax - P-1998-131 Definition of a religious organization.
• Kansas Retailers' Sales Tax - P-1998-133 Fund raisers.
• Kansas Retailers' Sales Tax - P-1998-134 Maintenance contracts.
• Kansas Retailers' Sales Tax - P-1998-136 Internet and computer connect/hook-up services.
• Kansas Retailers' Sales Tax - P-1998-139 Buildings for farm use.
• Kansas Retailers' Sales Tax - P-1998-140 Sales made by religious organizations.
• Kansas Retailers' Sales Tax - P-1998-144 800 calls in Kansas.
• Kansas Retailers' Sales Tax - P-1998-147 Application of sales tax on the purchase and delivery of aircraft in Kansas.
• Kansas Retailers' Sales Tax - P-1998-148 Application of sales tax to prepaid telephone cards and discount cards.
• Kansas Retailers' Sales Tax - P-1998-149 Service of renting or leasing tangible personal property.
• Kansas Retailers' Sales Tax - P-1998-15 Gas consumed by pollution control equipment to treat by products of the manufacturing process.
• Kansas Retailers' Sales Tax - P-1998-152 Distributors fees and shipping and handling charges.
• Kansas Retailers' Sales Tax - P-1998-154 Habitat for Humanities.
• Kansas Retailers' Sales Tax - P-1998-156 Exemption for prosthetic and orthopedic appliances.
• Kansas Retailers' Sales Tax - P-1998-157 Labor purchased by a community action group to repair or weatherize low income housing.
• Kansas Retailers' Sales Tax - P-1998-159 Application of exemptions for non-profit organizations.
• Kansas Retailers' Sales Tax - P-1998-160 Security monitoring equipment and monitoring fees.
• Kansas Retailers' Sales Tax - P-1998-163 Definition and application of sales tax to religious organizations.
• Kansas Retailers' Sales Tax - P-1998-167 Home school purchases.
• Kansas Retailers' Sales Tax - P-1998-169 Fundraisers by or on behalf of exempt youth development organizations.
• Kansas Retailers' Sales Tax - P-1998-171 Home Owners Associations.
• Kansas Retailers' Sales Tax - P-1998-172 Definition of religious organization.
• Kansas Retailers' Sales Tax - P-1998-174 Educational Institution Exemption Definition
• Kansas Retailers' Sales Tax - P-1998-175 Purchases by farmers.
• Kansas Retailers' Sales Tax - P-1998-177 Definition of educational institution.
• Kansas Retailers' Sales Tax - P-1998-178 Nonprofit Endowment Associations
• Kansas Retailers' Sales Tax - P-1998-179 Isolated or occasional sales of store fixtures.
• Kansas Retailers' Sales Tax - P-1998-181 Movies provided by a hotel to its guests.
• Kansas Retailers' Sales Tax - P-1998-182 Installation of residential piping, water meters and electrical meters.
• Kansas Retailers' Sales Tax - P-1998-183 Newspapers, magazines, periodicals, trade journals and publications.
• Kansas Retailers' Sales Tax - P-1998-184 Training Materials
• Kansas Retailers' Sales Tax - P-1998-187 Exemption for religious organizations.
• Kansas Retailers' Sales Tax - P-1998-188 Utilities for home businesses.
• Kansas Retailers' Sales Tax - P-1998-189 Candy sells by youth recreation organizations.
• Kansas Retailers' Sales Tax - P-1998-190 Educational Institution.
• Kansas Retailers' Sales Tax - P-1998-191 Religious Organization
• Kansas Retailers' Sales Tax - P-1998-194 Resale exemption certificates.
• Kansas Retailers' Sales Tax - P-1998-195 Church Athletic Foundation fees for sporting events.
• Kansas Retailers' Sales Tax - P-1998-196 Exemption under 79-3606(vv).
• Kansas Retailers' Sales Tax - P-1998-197 PTO Fundraisers
• Kansas Retailers' Sales Tax - P-1998-198 Swimming pool maintenance.
• Kansas Retailers' Sales Tax - P-1998-204 Computer & internet services provided to guests in a hotel room.
• Kansas Retailers' Sales Tax - P-1998-205 Custom prosthetic & orthotic devices.
• Kansas Retailers' Sales Tax - P-1998-206 Religious Organizations exemption effective date.
• Kansas Retailers' Sales Tax - P-1998-209 Education Institutions
• Kansas Retailers' Sales Tax - P-1998-21 Advertising agency services.
• Kansas Retailers' Sales Tax - P-1998-210 PTO
• Kansas Retailers' Sales Tax - P-1998-214 Religious Organizations
• Kansas Retailers' Sales Tax - P-1998-215 Promotional Materials
• Kansas Retailers' Sales Tax - P-1998-217 Project Exemption Certificates for Federal Entities.
• Kansas Retailers' Sales Tax - P-1998-218 Exemption for manufacturing machinery and equipment.
• Kansas Retailers' Sales Tax - P-1998-219 Exemption for non-profit nonsectarian comprehensive multidiscipline youth development programs.
• Kansas Retailers' Sales Tax - P-1998-22 Educational materials, food and repair materials purchased by a not-for-profit shelter.
• Kansas Retailers' Sales Tax - P-1998-220 Direct purchases by the state.
• Kansas Retailers' Sales Tax - P-1998-222 Direct pay permits and out-of-state contractors.
• Kansas Retailers' Sales Tax - P-1998-223 Nonprofit Hospital Exemptions
• Kansas Retailers' Sales Tax - P-1998-224 Exemption for equipment leased to radio stations.
• Kansas Retailers' Sales Tax - P-1998-23 Delivery and set-up of tangible personal property in Kansas.
• Kansas Retailers' Sales Tax - P-1998-24 Sales tax liability of insurance company's when a totaled vehicle is retained by the owner.
• Kansas Retailers' Sales Tax - P-1998-25 Application of sales tax to discounts and definition of selling price.
• Kansas Retailers' Sales Tax - P-1998-26 Rock purchased by a rock quarry.
• Kansas Retailers' Sales Tax - P-1998-27 Reimbursement services provided to employees by employers.
• Kansas Retailers' Sales Tax - P-1998-28 Testing Services.
• Kansas Retailers' Sales Tax - P-1998-33 Materials removed from inventory by a retailer/contractor.
• Kansas Retailers' Sales Tax - P-1998-34 Contractors are the final user or consumer per Kansas statutes and regulations.
• Kansas Retailers' Sales Tax - P-1998-36 Original construction.
• Kansas Retailers' Sales Tax - P-1998-43 Leases and how trade-ins are applied to leases.
• Kansas Retailers' Sales Tax - P-1998-44 Freight or handling charges.
• Kansas Retailers' Sales Tax - P-1998-45 Internet Services.
• Kansas Retailers' Sales Tax - P-1998-46 DietarySupplements.
• Kansas Retailers' Sales Tax - P-1998-49 Interstate & intrastate residential and commercial telephone services.
• Kansas Retailers' Sales Tax - P-1998-50 Leasing space on a computer system.
• Kansas Retailers' Sales Tax - P-1998-52 Application of sales tax to third party vendors.
• Kansas Retailers' Sales Tax - P-1998-54 Definition of retail sales.
• Kansas Retailers' Sales Tax - P-1998-55 Internet access fees and web hosting.
• Kansas Retailers' Sales Tax - P-1998-56 Building a new residential swimming pool.
• Kansas Retailers' Sales Tax - P-1998-57 Resale exemptions for out-of-state contractors.
• Kansas Retailers' Sales Tax - P-1998-59 Services and transportation charges.
• Kansas Retailers' Sales Tax - P-1998-61 Dietary Supplements
• Kansas Retailers' Sales Tax - P-1998-62 Sales in interstate commerce.
• Kansas Retailers' Sales Tax - P-1998-65 Religious Organizations.
• Kansas Retailers' Sales Tax - P-1998-68 Safety equipment attached to a motor vehicle.
• Kansas Retailers' Sales Tax - P-1998-69 Non-titled equipment.
• Kansas Retailers' Sales Tax - P-1998-71 Teaching Yoga.
• Kansas Retailers' Sales Tax - P-1998-73 Religious Organizations.
• Kansas Retailers' Sales Tax - P-1998-75 Pools and spas installed in residences.
• Kansas Retailers' Sales Tax - P-1998-76 Backhoe services and sales in interstate commerce.
• Kansas Retailers' Sales Tax - P-1998-77 Residential land improvements.
• Kansas Retailers' Sales Tax - P-1998-81 How mergers effect sales tax exemptions.
• Kansas Retailers' Sales Tax - P-1998-82 Irrigation equipment purchased by a farmer for farm use.
• Kansas Retailers' Sales Tax - P-1998-83 Non-profit organizations are responsible for collecting sales tax on their retail sales.
• Kansas Retailers' Sales Tax - P-1998-85 Definition of residence includes nursing homes.
• Kansas Retailers' Sales Tax - P-1998-86 Labor to repair hail damage.
• Kansas Retailers' Sales Tax - P-1998-87 Propane & tanks used for barbecue grills.
• Kansas Retailers' Sales Tax - P-1998-89 Residential remodeling.
• Kansas Retailers' Sales Tax - P-1998-90 Definition of an educational institution.
• Kansas Retailers' Sales Tax - P-1998-91 Sales tax on underground irrigation pipe.
• Kansas Retailers' Sales Tax - P-1998-93 Horse Feed.
• Kansas Retailers' Sales Tax - P-1998-94 PTA's and PTO's.
• Kansas Retailers' Sales Tax - P-1998-95 Sales tax on materials purchased by contractors to be used for residential remodeling.
• Kansas Retailers' Sales Tax - P-1998-96 Religious Organizations.
• Kansas Retailers' Sales Tax - P-1998-98 Sales tax on catering services.
• Kansas Retailers' Sales Tax - P-1999-03 4-H Programs
• Kansas Retailers' Sales Tax - P-1999-04 Recycling
• Kansas Retailers' Sales Tax - P-1999-05 Drain Cleaning Services
• Kansas Retailers' Sales Tax - P-1999-06 Not-for-profit corporation.
• Kansas Retailers' Sales Tax - P-1999-07 Non-prescription drugs.
• Kansas Retailers' Sales Tax - P-1999-08 School Fund Raisers
• Kansas Retailers' Sales Tax - P-1999-106 Church purchases of furniture, fixtures, equipment and utilities for a reading room.
• Kansas Retailers' Sales Tax - P-1999-109 Purchases by a Girl Scout Troop.
• Kansas Retailers' Sales Tax - P-1999-110 Sales and installation of carpet in a multistate chain of hotels.
• Kansas Retailers' Sales Tax - P-1999-114 Sales of gopher bait used exclusively on land for agricultural production.
• Kansas Retailers' Sales Tax - P-1999-115 Purchases of tangible personal property, by contractors, for the construction, reconstruction or modification of the Kansas Turnpike Authority (KTA) roadbed.
• Kansas Retailers' Sales Tax - P-1999-117 Retail sales of tangible personal property delivered to a Kansas customer.
• Kansas Retailers' Sales Tax - P-1999-118 Sales to educational institutions on rentals of hotel rooms.
• Kansas Retailers' Sales Tax - P-1999-119 Purchases by a non-profit 501(c)(3) exempt corporation funded by grants from the State of Kansas and the U.S. government.
• Kansas Retailers' Sales Tax - P-1999-12 PTA/PTO
• Kansas Retailers' Sales Tax - P-1999-120 Services to construct a building.
• Kansas Retailers' Sales Tax - P-1999-123 Purchase of welding rod used to repair or maintain farm machinery and equipment.
• Kansas Retailers' Sales Tax - P-1999-124 Fees charged to persons under 18 years of age for participation in weekly races.
• Kansas Retailers' Sales Tax - P-1999-125 Purchase of a fuel truck by a city for operation at an airport.
• Kansas Retailers' Sales Tax - P-1999-128 Non-profit organization fund raising sales
• Kansas Retailers' Sales Tax - P-1999-129 Purchases of books by libraries.
• Kansas Retailers' Sales Tax - P-1999-13 Customer representative voice and data communication services.
• Kansas Retailers' Sales Tax - P-1999-132 Private elementary or secondary school exemption.
• Kansas Retailers' Sales Tax - P-1999-133 Sale, repair, and maintenance of boilers, burners and related equipment.
• Kansas Retailers' Sales Tax - P-1999-134 Purchases of medical supplies, durable medical equipment, office supplies, building repair costs, etc. by certain organizations.
• Kansas Retailers' Sales Tax - P-1999-136 Sales of packaged fruit, individual pieces of fruit and prepackaged salads and sandwiches.
• Kansas Retailers' Sales Tax - P-1999-137 Sales of a dirt scraper which is designed for use with farm tractors.
• Kansas Retailers' Sales Tax - P-1999-138 Labor services to install underground wiring by a local political subdivision.
• Kansas Retailers' Sales Tax - P-1999-139 Construction project consisting of the construction of a new addition to an existing grocery store.
• Kansas Retailers' Sales Tax - P-1999-14 Residential repair and remodeling services exemption.
• Kansas Retailers' Sales Tax - P-1999-140 Civic organization sponsorship of community youth activities.
• Kansas Retailers' Sales Tax - P-1999-142 Repair of railroad rolling stock used in interstate commerce.
• Kansas Retailers' Sales Tax - P-1999-143 Multi-level network marketing company sales of stressless, pain relief and smokers help capsules.
• Kansas Retailers' Sales Tax - P-1999-144 Demolition of existing structure and construction of new building.
• Kansas Retailers' Sales Tax - P-1999-145 Airplane sales.
• Kansas Retailers' Sales Tax - P-1999-146 Sales of tangible personal property and services for the purpose of raising funds for a nonprofit organization.
• Kansas Retailers' Sales Tax - P-1999-147 Qualifications for a religious organization.
• Kansas Retailers' Sales Tax - P-1999-148 Religious organization definition as it applies to charitable organizations.
• Kansas Retailers' Sales Tax - P-1999-149 Youth baseball non-profit organization.
• Kansas Retailers' Sales Tax - P-1999-150 Charitable organizations composed of churches, businesses, and lay persons that are separately incorporated.
• Kansas Retailers' Sales Tax - P-1999-151 Sales of Christmas trees to raise funds to be donated to youth related non-profit organizations.
• Kansas Retailers' Sales Tax - P-1999-154 Sales of dietary supplements.
• Kansas Retailers' Sales Tax - P-1999-155 Provision of video captioning services.
• Kansas Retailers' Sales Tax - P-1999-156 Extended warranties; refund of sales tax upon cancellation.
• Kansas Retailers' Sales Tax - P-1999-157 FEMA's (Federal Emergency Management Agency) Project Impact.
• Kansas Retailers' Sales Tax - P-1999-158 Food purchased for use in preparing meals for consumption by residents of a domestic violence group shelter.
• Kansas Retailers' Sales Tax - P-1999-159 Demolition work including asbestos removal.
• Kansas Retailers' Sales Tax - P-1999-16 Not-for-profit organizations.
• Kansas Retailers' Sales Tax - P-1999-160 Sales of foodservice products to restaurants, schools and nursing homes.
• Kansas Retailers' Sales Tax - P-1999-162 Taxability of welding rod purchased and used by a farmer.
• Kansas Retailers' Sales Tax - P-1999-163 Application of Kansas sales tax to the boar stud business.
• Kansas Retailers' Sales Tax - P-1999-164 Labor services performed to install a dome roof on top of an existing storage tank.
• Kansas Retailers' Sales Tax - P-1999-165 Food purchased for use by children in Vacation Bible School or food purchased for consumption at an education and training event that is church sponsored.
• Kansas Retailers' Sales Tax - P-1999-166 Billing, collection and reporting of Kansas State sales tax by an electric and natural gas energy supplier operating solely in Kansas.
• Kansas Retailers' Sales Tax - P-1999-167 Printing and shipping of payment remittances for financial institutions.
• Kansas Retailers' Sales Tax - P-1999-168 Sales of tangible personal property with delivery out-of-state via the mail or an interstate common carrier.
• Kansas Retailers' Sales Tax - P-1999-17 Educational Institutions.
• Kansas Retailers' Sales Tax - P-1999-173 Discontinuation of business.
• Kansas Retailers' Sales Tax - P-1999-175 Convention and tourism committee qualifies as a political subdivision.
• Kansas Retailers' Sales Tax - P-1999-176 Restoring, reconstructing or replacing a building or facility damaged or destroyed by fire or flood.
• Kansas Retailers' Sales Tax - P-1999-177 Taxation of the service of transcribing printed documents into Braille.
• Kansas Retailers' Sales Tax - P-1999-182 Photographic services by a freelance photographer.
• Kansas Retailers' Sales Tax - P-1999-183 Custom slaughter and meat processing operations.
• Kansas Retailers' Sales Tax - P-1999-184 Contractor purchases of materials and supplies.
• Kansas Retailers' Sales Tax - P-1999-185 Sales by a parent-teacher association or organization.
• Kansas Retailers' Sales Tax - P-1999-189 Services purchased and consumed by hotels: building maintenance, landscape, security, exterminating, employment and employment placement services.
• Kansas Retailers' Sales Tax - P-1999-19 Utility exemption for manufacturers.
• Kansas Retailers' Sales Tax - P-1999-195 Excavation/backhoe services.
• Kansas Retailers' Sales Tax - P-1999-196 Qualifications as a religious organization for purposes of Kansas sales tax.
• Kansas Retailers' Sales Tax - P-1999-198 Qualifications for exemption as a religious organization.
• Kansas Retailers' Sales Tax - P-1999-20 Internet, pay per view, video games and cable services provided to guests by hotels.
• Kansas Retailers' Sales Tax - P-1999-200 Religious organization related request for exemption.
• Kansas Retailers' Sales Tax - P-1999-201 Lease of tangible personal property to certain federal banking entities.
• Kansas Retailers' Sales Tax - P-1999-204 The service of cleaning above ground storage tanks and the processing of related waste into its component parts.
• Kansas Retailers' Sales Tax - P-1999-205 Dirt scrapers.
• Kansas Retailers' Sales Tax - P-1999-206 Sales of dietary supplements.
• Kansas Retailers' Sales Tax - P-1999-208 Internet based on-line legal information resource presented in newsletter format.
• Kansas Retailers' Sales Tax - P-1999-209 Conduct of estate sales on behalf of owners and their heirs.
• Kansas Retailers' Sales Tax - P-1999-21 Underground cable installation.
• Kansas Retailers' Sales Tax - P-1999-210 Sales of dietary and health care supplements.
• Kansas Retailers' Sales Tax - P-1999-214 Service of performing thermography and current readings in homes and businesses to detect areas of energy loss.
• Kansas Retailers' Sales Tax - P-1999-215 Purchases of tangible personal property and taxable services by a "for profit" hospital.
• Kansas Retailers' Sales Tax - P-1999-216 Installation of a complete central heating and air conditioning system at the time of construction of a commercial building.
• Kansas Retailers' Sales Tax - P-1999-218 Charges for children to ride on a small replica train operated at school carnivals and other community events.
• Kansas Retailers' Sales Tax - P-1999-22 Religious Organizations
• Kansas Retailers' Sales Tax - P-1999-221 Taxability of certain items sold to farmers and ranchers in Kansas.
• Kansas Retailers' Sales Tax - P-1999-222 Sales of shower vitalizers and liquid enhancers.
• Kansas Retailers' Sales Tax - P-1999-223 Purchases of food at local restaurants by school district employees.
• Kansas Retailers' Sales Tax - P-1999-224 Sales of tangible personal property with delivery to a point outside the State of Kansas.
• Kansas Retailers' Sales Tax - P-1999-225 Sales of nutrition supplements.
• Kansas Retailers' Sales Tax - P-1999-227 Installation of security equipment and provision of monitoring services by a Missouri company to Kansas businesses and residents.
• Kansas Retailers' Sales Tax - P-1999-228 Service of arranging for items to be sold on e-bay; an on-line auction service.
• Kansas Retailers' Sales Tax - P-1999-229 Piano tuning done at a residence.
• Kansas Retailers' Sales Tax - P-1999-23 Waste Water Hauling
• Kansas Retailers' Sales Tax - P-1999-231 Sales tax treatment of certain pager services.
• Kansas Retailers' Sales Tax - P-1999-233 Membership dues and recreational activity fees paid to nonprofit community service organizations.
• Kansas Retailers' Sales Tax - P-1999-234 Medical device used by orthopedic surgeons to assist in the normal bone healing process following surgery.
• Kansas Retailers' Sales Tax - P-1999-235 Service of applying fabric treatments and/or a protective coating to furniture and/or carpets.
• Kansas Retailers' Sales Tax - P-1999-236 Religious organization exemption from sales tax.
• Kansas Retailers' Sales Tax - P-1999-239 Transfer of a motor vehicle to a corporation.
• Kansas Retailers' Sales Tax - P-1999-24 Taxable services performed in another state.
• Kansas Retailers' Sales Tax - P-1999-245 Rentals of hotel rooms by educational institutions.
• Kansas Retailers' Sales Tax - P-1999-246 Sale of beverages for human consumption.
• Kansas Retailers' Sales Tax - P-1999-247 Admission ticket sales, including service charges.
• Kansas Retailers' Sales Tax - P-1999-248 Repair parts for and repairs made to equipment owned by a contractor, subcontractor or repairman.
• Kansas Retailers' Sales Tax - P-1999-249 Provision of services: credit reporting, employment verification, sale of insurance, escrow closing fees and appraisal services.
• Kansas Retailers' Sales Tax - P-1999-25 Internet services.
• Kansas Retailers' Sales Tax - P-1999-250 Sales of tickets for admission to school dances and sales of t-shirts.
• Kansas Retailers' Sales Tax - P-1999-252 Community service organization services.
• Kansas Retailers' Sales Tax - P-1999-253 Kansas historic theaters.
• Kansas Retailers' Sales Tax - P-1999-256 PTO fundraising activities.
• Kansas Retailers' Sales Tax - P-1999-257 Nonprofit organization sales tax treatment.
• Kansas Retailers' Sales Tax - P-1999-261 Duties Kansas law imposes upon the suppliers of multi-level distributors.
• Kansas Retailers' Sales Tax - P-1999-263 Contract for repair of large household appliances, HVAC equipment, plumbing, and electrical wiring.
• Kansas Retailers' Sales Tax - P-1999-264 Non-profit organization raising funds to be spent on students and their extracurricular activities.
• Kansas Retailers' Sales Tax - P-1999-265 Nonprofit fund raisers.
• Kansas Retailers' Sales Tax - P-1999-266 Service of removing coke, iron, sulphides, scale, brine, inferior welds and slag from flowlines, pipelines and refineries.
• Kansas Retailers' Sales Tax - P-1999-268 Mineral oil purchases to be used in conjunction with grain handling and dust suppression.
• Kansas Retailers' Sales Tax - P-1999-269 Religious organization sales tax exemption.
• Kansas Retailers' Sales Tax - P-1999-27 Non-profit hospital exemption.
• Kansas Retailers' Sales Tax - P-1999-277 Retailer purchases of promotional merchandise.
• Kansas Retailers' Sales Tax - P-1999-278 Delivery of goods to points outside Kansas or delivery to an interstate common carrier.
• Kansas Retailers' Sales Tax - P-1999-279 Fees paid by subscribers for access to electronic bulletin boards.
• Kansas Retailers' Sales Tax - P-1999-28 Non-profit organizations.
• Kansas Retailers' Sales Tax - P-1999-31 Rental of medical equipment.
• Kansas Retailers' Sales Tax - P-1999-32 Kansas agent, no place of business in Kansas.
• Kansas Retailers' Sales Tax - P-1999-34 Fund raising for non-profit organizations.
• Kansas Retailers' Sales Tax - P-1999-35 Demolishing an existing building and replacing the building.
• Kansas Retailers' Sales Tax - P-1999-37 Fund raisers.
• Kansas Retailers' Sales Tax - P-1999-38 Membership dues.
• Kansas Retailers' Sales Tax - P-1999-39 Rental of portable toilets.
• Kansas Retailers' Sales Tax - P-1999-41 Freight and installation charges when separately stated.
• Kansas Retailers' Sales Tax - P-1999-42 Day care provider/center.
• Kansas Retailers' Sales Tax - P-1999-43 Freight and transportation charges.
• Kansas Retailers' Sales Tax - P-1999-45 Automatic gratuities or service charges.
• Kansas Retailers' Sales Tax - P-1999-47 Franchise and FCC fees on cable television billings.
• Kansas Retailers' Sales Tax - P-1999-48 Non-profit organizations (support groups)
• Kansas Retailers' Sales Tax - P-1999-49 Comprehensive multidiscipline youth development organization.
• Kansas Retailers' Sales Tax - P-1999-50 Requirements for retailers to maintain exemption certificates.
• Kansas Retailers' Sales Tax - P-1999-51 Warranty, maintenance or service contracts.
• Kansas Retailers' Sales Tax - P-1999-52 Out of state manufacturer making deliveries to Kansas and hiring local contractors to do installation.
• Kansas Retailers' Sales Tax - P-1999-53 Hospital gift shops.
• Kansas Retailers' Sales Tax - P-1999-55 Internet access charges.
• Kansas Retailers' Sales Tax - P-1999-59 Home furnishings delivered out of state.
• Kansas Retailers' Sales Tax - P-1999-60 Functional equivalent of a parent teacher organization.
• Kansas Retailers' Sales Tax - P-1999-61 Transfer of tractors and trailers to a wholly owned company in exchange for equity.
• Kansas Retailers' Sales Tax - P-1999-65 Qualification for exemption from Kansas Retailers' Sales Tax of labor services to complete a building.
• Kansas Retailers' Sales Tax - P-1999-66 Sales of various types of lifts and other equipment designed and used to provide accessibility to buildings.
• Kansas Retailers' Sales Tax - P-1999-69 Child advocate groups.
• Kansas Retailers' Sales Tax - P-1999-70 Products used in health care and sports medicine areas; braces, cold compression therapy, blood flow equipment and blood circulation equipment.
• Kansas Retailers' Sales Tax - P-1999-73 Mowing, dirt and tree branch hauling, snow plowing and grading services.
• Kansas Retailers' Sales Tax - P-1999-74 Hauling/transporting sand.
• Kansas Retailers' Sales Tax - P-1999-75 Snow removal services.
• Kansas Retailers' Sales Tax - P-1999-76 Drum reconditioning; lubricating oils.
• Kansas Retailers' Sales Tax - P-1999-79 Gross receipts received from pager services.
• Kansas Retailers' Sales Tax - P-1999-80 Repair and/or calibration services.
• Kansas Retailers' Sales Tax - P-1999-81 Machinery and equipment used to process feed.
• Kansas Retailers' Sales Tax - P-1999-84 Religious organization sales tax exemption.
• Kansas Retailers' Sales Tax - P-1999-85 Sale of dietary supplements, enzymes, mineral supplements, skin care lotions and antioxidants.
• Kansas Retailers' Sales Tax - P-1999-88 Airplane hanger rental.
• Kansas Retailers' Sales Tax - P-1999-89 Labor auctions by not-for-profit educational institutions.
• Kansas Retailers' Sales Tax - P-1999-90 What constitutes exclusive use for religious purposes?
• Kansas Retailers' Sales Tax - P-1999-91 Booster clubs do not qualify as PTA's or PTO's.
• Kansas Retailers' Sales Tax - P-1999-92 Booster clubs do not qualify as PTA's or PTO's.
• Kansas Retailers' Sales Tax - P-1999-93 Towing services.
• Kansas Retailers' Sales Tax - P-1999-94 Retail sales by parent teacher associations, public schools and school student clubs.
• Kansas Retailers' Sales Tax - P-1999-97 Materials and supplies for publishing an environmental calendar to be distributed free of charge.
• Kansas Retailers' Sales Tax - P-1999-98 Nonprofit organization sponsorship of fund raiser to sponsor youth organizations.
• Kansas Retailers' Sales Tax - P-2000-004 Coin operated car wash.
• Kansas Retailers' Sales Tax - P-2000-006 Motorspeedway related sales tax issues.
• Kansas Retailers' Sales Tax - P-2000-007 Purchase of an aircraft in the State of Kansas.
• Kansas Retailers' Sales Tax - P-2000-008 Internet and associated installation.
• Kansas Retailers' Sales Tax - P-2000-009 Cable television installation services.
• Kansas Retailers' Sales Tax - P-2000-010 Concrete cutting and coring labor services.
• Kansas Retailers' Sales Tax - P-2000-012 Senior centers.
• Kansas Retailers' Sales Tax - P-2000-013 Fuel surcharges.
• Kansas Retailers' Sales Tax - P-2000-014 Meals purchased by school districts from a restaurant.
• Kansas Retailers' Sales Tax - P-2000-015 Propane tanks, equipment, oil and misc. items.
• Kansas Retailers' Sales Tax - P-2000-017 Waste tire and antifreeze disposal fees.
• Kansas Retailers' Sales Tax - P-2000-018 Equipment sales, repairs and rentals.
• Kansas Retailers' Sales Tax - P-2000-020 Total invoice amount, including recovery of design, copywriting, art direction and printing related costs, subject to sales tax.
• Kansas Retailers' Sales Tax - P-2000-021 Water delivery surcharges subject to Kansas sales tax.
• Kansas Retailers' Sales Tax - P-2000-022 Farm machinery and equipment related.
• Kansas Retailers' Sales Tax - P-2000-027 Services and fees charged to customers at hotels and motels.
• Kansas Retailers' Sales Tax - P-2000-029 Nonprofit organization sales tax exemptions.
• Kansas Retailers' Sales Tax - P-2000-03 Services provided for the maintenance of sports fields.
• Kansas Retailers' Sales Tax - P-2000-037 Sales of real property.
• Kansas Retailers' Sales Tax - P-2000-038 Sales of excavated materials such as sand, gravel, and rock and the hauling charges associated with delivery to a job site.
• Kansas Retailers' Sales Tax - P-2000-039 Non-profit association.
• Kansas Retailers' Sales Tax - P-2000-043 Direct purchases by a Missouri County
• Kansas Retailers' Sales Tax - P-2000-044 Property stored in the State as inventory.
• Kansas Retailers' Sales Tax - P-2000-045 Taxability of the purchase and installation of manufacturing machinery and equipment.
• Kansas Retailers' Sales Tax - P-2000-047 Books included in the cost of tuition of a class not subject to sales tax.
• Kansas Retailers' Sales Tax - P-2000-049 Taxability of safety equipment used at a chemical manufacturing facility.
• Kansas Retailers' Sales Tax - P-2000-051 Computer repair and maintenance services performed at a home or other residence.
• Kansas Retailers' Sales Tax - P-2000-052 Catering services.
• Kansas Retailers' Sales Tax - P-2000-055 Diesel fuel consumed in various quarry operations.
• Kansas Retailers' Sales Tax - P-2000-056 Leases of suites and hospitality chalets at sporting events.
• Kansas Retailers' Sales Tax - P-2000-059 Taxability of the gross receipts from the sale of discount dining cards.
• Kansas Retailers' Sales Tax - P-2000-061 Overhead costs subject to sales tax.
• Kansas Retailers' Sales Tax - P-2000-063 Original construction of a new water tower.
• Kansas Retailers' Sales Tax - P-2000-064 GAP (Guaranteed Auto Protection) premium viewed as the sale of insurance and thus not subject to sales tax in Kansas.
• Kansas Retailers' Sales Tax - P-2000-068 Sales of homemade baskets at a craft show on McConnell AFB.
• Kansas Retailers' Sales Tax - P-2000-069 Subscriptions for newspapers, magazines, periodicals, trade journals, and other publications.
• Kansas Retailers' Sales Tax - P-2000-071 Graphic arts business sales and purchases.
• Kansas Retailers' Sales Tax - P-2001-004 Non-profit baseball organizations.
• Kansas Retailers' Sales Tax - P-2001-005 Manufacturing and processing businesses.
• Kansas Retailers' Sales Tax - P-2001-006 Cable television installation.
• Kansas Retailers' Sales Tax - P-2001-007 Coupon books.
• Kansas Retailers' Sales Tax - P-2001-012 Land improvements that immediately surround a residence.
• Kansas Retailers' Sales Tax - P-2001-013 Transportation services provided by a limousine business.
• Kansas Retailers' Sales Tax - P-2001-014 Sale of firewood.
• Kansas Retailers' Sales Tax - P-2001-016 Taxability of overhead and profit.
• Kansas Retailers' Sales Tax - P-2001-018 Rail spur from main track; relation to exemption for manufacturing machinery and equipment.
• Kansas Retailers' Sales Tax - P-2001-022 Gross receipts from the service of providing ergonomic assessment and training.
• Kansas Retailers' Sales Tax - P-2001-023 Design services for the layout of existing or new offices.
• Kansas Retailers' Sales Tax - P-2001-024 Educational institution purchases.
• Kansas Retailers' Sales Tax - P-2001-026 Contractor materials and supplies.
• Kansas Retailers' Sales Tax - P-2001-027 Temporary Storage.
• Kansas Retailers' Sales Tax - P-2001-028 Leasebacks.
• Kansas Retailers' Sales Tax - P-2001-031 Motor vehicle sales and leases.
• Kansas Retailers' Sales Tax - P-2001-032 Towing and winching services; unlocking vehicles, changing tires and jump starts.
• Kansas Retailers' Sales Tax - P-2001-033 Ingredients or component parts.
• Kansas Retailers' Sales Tax - P-2001-034 Repairs, installations, improvements, materials purchased for a grain storage facility or a grain milling operation adjacent or connected to a grain storage facility.
• Kansas Retailers' Sales Tax - P-2001-037 Museum qualifications and purchases.
• Kansas Retailers' Sales Tax - P-2001-038 Cable television installation.
• Kansas Retailers' Sales Tax - P-2001-040 Herbal fiberblend and barley green supplements.
• Kansas Retailers' Sales Tax - P-2001-042 Residential or commercial plumbing.
• Kansas Retailers' Sales Tax - P-2001-044 Weighing vehicles on commercial scales.
• Kansas Retailers' Sales Tax - P-2001-046 Vending machines and video games.
• Kansas Retailers' Sales Tax - P-2001-047 Gross receipts from an information service.
• Kansas Retailers' Sales Tax - P-2001-048 Data processing services.
• Kansas Retailers' Sales Tax - P-2001-049 Repair projects performed for political subdivisions (school districts).
• Kansas Retailers' Sales Tax - P-2001-050 Procurement of temporary workers and management services by means of the Internet.
• Kansas Retailers' Sales Tax - P-2001-051 Pasture cleaning, barn cleaning, hole drilling in dirt and rock, and fence installation.
• Kansas Retailers' Sales Tax - P-2001-052 Flag pole installation and services at a residence.
• Kansas Retailers' Sales Tax - P-2001-054 Gross receipts from an information service.
• Kansas Retailers' Sales Tax - P-2001-056 Request for tax exempt status.
• Kansas Retailers' Sales Tax - P-2001-057 Purchase of farm equipment that is attached or purchased separately from a motor vehicle.
• Kansas Retailers' Sales Tax - P-2001-060 State sales tax applicability for government contractor.
• Kansas Retailers' Sales Tax - P-2001-062 Service of cleaning a storage tank.
• Kansas Retailers' Sales Tax - P-2001-063 Lagoon construction for a dairy.
• Kansas Retailers' Sales Tax - P-2001-064 Gross receipts from an information service.
• Kansas Retailers' Sales Tax - P-2001-065 Labor and construction services.
• Kansas Retailers' Sales Tax - P-2001-066 Manufacturing machinery and equipment.
• Kansas Retailers' Sales Tax - P-2001-068 Labor services performed on an Indian reservation.
• Kansas Retailers' Sales Tax - P-2001-070 Gross receipts from a statistical form of tank and line testing services.
• Kansas Retailers' Sales Tax - P-2001-071 Community-based mental retardation center related endowment.
• Kansas Retailers' Sales Tax - P-2001-072 Repair and maintenance services and parts.
• Kansas Retailers' Sales Tax - P-2001-074 Manufacturing machinery and equipment exemptions.
• Kansas Retailers' Sales Tax - P-2001-076 Gross receipts from an information service.
• Kansas Retailers' Sales Tax - P-2001-078 Horse and horsemanship training services.
• Kansas Retailers' Sales Tax - P-2001-082 Retail sales of self-contained portable spas.
• Kansas Retailers' Sales Tax - P-2001-083 Purchases of consumables used in a linen and apparel business.
• Kansas Retailers' Sales Tax - P-2001-084 Court-ordered sale of manufactured (mobile) homes.
• Kansas Retailers' Sales Tax - P-2001-086 Pipeline additives.
• Kansas Retailers' Sales Tax - P-2001-087 Materials purchased by a community action group to repair or weatherize low-income housing.
• Kansas Retailers' Sales Tax - P-2001-088 Gross receipts from fund raising activities.
• Kansas Retailers' Sales Tax - P-2001-089 Electric or manual wheel chairs; motorized scooters and wheelchair lifts.
• Kansas Retailers' Sales Tax - P-2001-091 Towing and winching services, unlocking vehicles, changing tires and jump starts.
• Kansas Retailers' Sales Tax - P-2001-093 Hydrovacing services
• Kansas Retailers' Sales Tax - P-2001-095 Labor services.
• Kansas Retailers' Sales Tax - P-2001-097 City purchases of building materials and supplies used to construct the building and/or facility for generating electricity.
• Kansas Retailers' Sales Tax - P-2001-098 Industrial Revenue Bond (IRB) related.
• Kansas Retailers' Sales Tax - P-2001-102 Sales of T-shirts with profits going to the United Way Fund in New York City.
• Kansas Retailers' Sales Tax - P-2001-108 Sale of coupons or discount cards redeemable by third part merchants.
• Kansas Retailers' Sales Tax - P-2001-109 Disposable electrode medical products.
• Kansas Retailers' Sales Tax - P-2001-110 Historical society sale of books.
• Kansas Retailers' Sales Tax - P-2001-112 Labor services.
• Kansas Retailers' Sales Tax - P-2001-113 Tools sold to Kansas manufacturers.
• Kansas Retailers' Sales Tax - P-2001-115 ATV and watercraft acquisition from dealer for modification and resale.
• Kansas Retailers' Sales Tax - P-2001-117 Medical supplies and equipment.
• Kansas Retailers' Sales Tax - P-2001-118 Newspaper subscriptions.
• Kansas Retailers' Sales Tax - P-2001-119 Construction materials purchased with the proceeds of industrial revenue bonds.
• Kansas Retailers' Sales Tax - P-2001-121 Senior center.
• Kansas Retailers' Sales Tax - P-2001-122 Medical chart information; electronic database solutions.
• Kansas Retailers' Sales Tax - P-2001-124 Engineering, design, fabrication and installation of control panels for machinery and equipment of manufacturing entities.
• Kansas Retailers' Sales Tax - P-2001-127 Taxability of certain publications.
• Kansas Retailers' Sales Tax - P-2001-129 School PTO's.
• Kansas Retailers' Sales Tax - P-2001-130 Weight management clinic for children and adults; fees and dues.
• Kansas Retailers' Sales Tax - P-2001-133 City purchase of diesel generator and associated equipment for use by its electric department.
• Kansas Retailers' Sales Tax - P-2001-135 Purchases of asphalt emulsion by out-of-state county.
• Kansas Retailers' Sales Tax - P-2001-136 Revenue generated by the operations of a church affiliated camp.
• Kansas Retailers' Sales Tax - P-2001-137 Wedding photography.
• Kansas Retailers' Sales Tax - P-2001-138 Shipments by common carrier.
• Kansas Retailers' Sales Tax - P-2001-139 Temporary storage of materials.
• Kansas Retailers' Sales Tax - P-2001-140 Electronic Access Control Devices
• Kansas Retailers' Sales Tax - P-2002-001 Ingredient or component parts.
• Kansas Retailers' Sales Tax - P-2002-002 Christmas tree sales.
• Kansas Retailers' Sales Tax - P-2002-005 Taxability of direct purchases by charitable not for profit entities.
• Kansas Retailers' Sales Tax - P-2002-006 Hospital purchases.
• Kansas Retailers' Sales Tax - P-2002-007 Sailing association charges.
• Kansas Retailers' Sales Tax - P-2002-009 Installation of water lines, sanitary sewer lines and storm sewer lines.
• Kansas Retailers' Sales Tax - P-2002-010 Monthly meter fee charged by a rural water district.
• Kansas Retailers' Sales Tax - P-2002-011 Chemical purchases to clean dairy equipment.
• Kansas Retailers' Sales Tax - P-2002-014 Senior center purchases.
• Kansas Retailers' Sales Tax - P-2002-015 Safety shoes for production employees.
• Kansas Retailers' Sales Tax - P-2002-017 Services performed on garage doors.
• Kansas Retailers' Sales Tax - P-2002-019 Computer sales and service; Internet Service and Web Hosting services.
• Kansas Retailers' Sales Tax - P-2002-020 Materials hauled to a job.
• Kansas Retailers' Sales Tax - P-2002-023 Tire repair machine; farm machinery and equipment.
• Kansas Retailers' Sales Tax - P-2002-024 Adult day care for young adults with severe/multiple physical and mental disabilities.
• Kansas Retailers' Sales Tax - P-2002-025 Barter transactions.
• Kansas Retailers' Sales Tax - P-2002-026 Personal shopper; buy and deliver groceries, gifts, restaurant food, flowers, and toys.
• Kansas Retailers' Sales Tax - P-2002-027 Museum tour tickets and gift shop sales.
• Kansas Retailers' Sales Tax - P-2002-030 Charitable organizations.
• Kansas Retailers' Sales Tax - P-2002-031 Charitable organizations.
• Kansas Retailers' Sales Tax - P-2002-032 Rental of construction equipment to a contractor.
• Kansas Retailers' Sales Tax - P-2002-033 Direct purchase of hotel accommodations by a Kansas or other out of state religious organization.
• Kansas Retailers' Sales Tax - P-2002-034 Labor services performed to a fraternity house at a state university.
• Kansas Retailers' Sales Tax - P-2002-035 Prepackaged foods.
• Kansas Retailers' Sales Tax - P-2002-037 Educational institutions related exemption.
• Kansas Retailers' Sales Tax - P-2002-038 Purchase of meat for processing and ultimate sale at retail.
• Kansas Retailers' Sales Tax - P-2002-041 Non-for-profit organizations.
• Kansas Retailers' Sales Tax - P-2002-043 Sales of propane for: 1) heating or lighting a residence; 2) commercial use; and 3) powering forklifts.
• Kansas Retailers' Sales Tax - P-2002-044 Dietary supplements; "Protein Drinks".
• Kansas Retailers' Sales Tax - P-2002-046 Gross receipts from the providing of cleaning services.
• Kansas Retailers' Sales Tax - P-2002-047 Gross receipts from the providing of cleaning services.
• Kansas Retailers' Sales Tax - P-2002-048 Purchases of tickets, additional drinks and desserts by certain entities.
• Kansas Retailers' Sales Tax - P-2002-049 Integrated plant exemption.
• Kansas Retailers' Sales Tax - P-2002-050 Telephone answering services.
• Kansas Retailers' Sales Tax - P-2002-051 Ingredient or component parts.
• Kansas Retailers' Sales Tax - P-2002-052 Service of repair of manufacturing machinery and equipment.
• Kansas Retailers' Sales Tax - P-2002-053 "Core charges" for replacement parts for cars, trucks and other equipment.
• Kansas Retailers' Sales Tax - P-2002-054 Sale of advertising space on an "electronic bulletin board".
• Kansas Retailers' Sales Tax - P-2002-055 Bills of lading and packing slips.
• Kansas Retailers' Sales Tax - P-2002-056 Labor services for the installation of landscape materials and the construction of ponds that are in connection with the original construction of a building or facility.
• Kansas Retailers' Sales Tax - P-2002-058 Reports.
• Kansas Retailers' Sales Tax - P-2002-060 Nonprofit museum or historical society.
• Kansas Retailers' Sales Tax - P-2002-062 Campground and recreation center related charges.
• Kansas Retailers' Sales Tax - P-2002-063 Cigarette tax to be included in base for the calculation of sales tax.
• Kansas Retailers' Sales Tax - P-2002-067 Gross receipts from the service of providing rehabilitative therapy, taking X-rays, respiratory therapy and nurse staffing.
• Kansas Retailers' Sales Tax - P-2002-069 Dietary supplements and nutritional products.
• Kansas Retailers' Sales Tax - P-2002-070 Nutritional products.
• Kansas Retailers' Sales Tax - P-2002-071 Canned software purchases.
• Kansas Retailers' Sales Tax - P-2002-072 Federal excise tax on dyed diesel, dyed kerosene and aviation fuel when a separate line on invoice subject to Kansas sales tax.
• Kansas Retailers' Sales Tax - P-2002-073 Towing charges; glass removal and installation; and dent removal.
• Kansas Retailers' Sales Tax - P-2002-074 Fulfillment center operations.
• Kansas Retailers' Sales Tax - P-2002-077 Consumed in production; mylar used in the manufacture of fiberglass tanks.
• Kansas Retailers' Sales Tax - P-2002-078 RV slips and hook-ups.
• Kansas Retailers' Sales Tax - P-2002-079 Religious organization activities.
• Kansas Retailers' Sales Tax - P-2002-080 Transportation charges by a natural gas pipeline company.
• Kansas Retailers' Sales Tax - P-2002-081 Sales of handicapped equipped motor vehicles and accessories.
• Kansas Retailers' Sales Tax - P-2002-082 Applicability of sales tax exemption to public wholesale water supply districts.
• Kansas Retailers' Sales Tax - P-2002-083 Religious organizations.
• Kansas Retailers' Sales Tax - P-2002-084 Religious organizations.
• Kansas Retailers' Sales Tax - P-2002-085 Administrative fees and extended warranties associated with motor vehicle sales.
• Kansas Retailers' Sales Tax - P-2002-086 Sales of memberships to receive discounts at restaurants, retail stores, sporting events, movie theaters, hotels and other service providers.
• Kansas Retailers' Sales Tax - P-2002-088 Gate receipts charged for admission to trade shows.
• Kansas Retailers' Sales Tax - P-2002-090 Guaranteed Auto Protection (GAP) premiums.
• Kansas Retailers' Sales Tax - P-2002-092 Jewelry store sale items delivered to in-state and out-of-state buyers.
• Kansas Retailers' Sales Tax - P-2002-093 Propane credit card sales; credit card service fees.
• Kansas Retailers' Sales Tax - P-2002-094 Direct purchases by a public or private nonprofit hospital.
• Kansas Retailers' Sales Tax - P-2002-095 Charges for access to a data base maintained for internet access.
• Kansas Retailers' Sales Tax - P-2002-098 Desktop publishing.
• Kansas Retailers' Sales Tax - P-2002-099 Service of setting up new wall panels and furniture into work cubicles.
• Kansas Retailers' Sales Tax - P-2002-100 Parent organizations.
• Kansas Retailers' Sales Tax - P-2002-101 Dental laboratory metal alloy sales.
• Kansas Retailers' Sales Tax - P-2003-001 Plumbing labor services.
• Kansas Retailers' Sales Tax - P-2003-004 Non-profit fundraising events.
• Kansas Retailers' Sales Tax - P-2003-005 Service of cleaning storage tanks.
• Kansas Retailers' Sales Tax - P-2003-006 Photography, film production and printing in the production of catalogs for customers.
• Kansas Retailers' Sales Tax - P-2003-008 Health cards that allow the holder to receive discounts from medical care providers and retailers.
• Kansas Retailers' Sales Tax - P-2003-010 Church operated thrift shop.
• Kansas Retailers' Sales Tax - P-2003-011 Educational institution qualifications.
• Kansas Retailers' Sales Tax - P-2003-012 Leases; financing transactions
• Kansas Retailers' Sales Tax - P-2003-013 Gross receipts received for the installation of a building's overhead door.
• Kansas Retailers' Sales Tax - P-2003-014 Photographic and video services and products.
• Kansas Retailers' Sales Tax - P-2003-015 Purchases of equipment or purchases of repair parts and services for such equipment.
• Kansas Retailers' Sales Tax - P-2003-017 Roof repairs.
• Kansas Retailers' Sales Tax - P-2003-018 Purchase order or conditional sales contract.
• Kansas Retailers' Sales Tax - P-2003-019 Installation of a flue for an industrial oven for use in product testing area.
• Kansas Retailers' Sales Tax - P-2003-021 Religious organization exemption.
• Kansas Retailers' Sales Tax - P-2003-023 Sales taxation of services done at a well site.
• Kansas Retailers' Sales Tax - P-2003-024 Lease of equipment to set up pilot studies for the filtration and production of water at a city's water treatment plant.
• Kansas Retailers' Sales Tax - P-2003-025 Gift bag sales by schools.
• Kansas Retailers' Sales Tax - P-2003-026 Religious organization exemption.
• Kansas Retailers' Sales Tax - P-2003-027 Charitable educational corporation providing resources for the benefit and support of public and community education statewide.
• Kansas Retailers' Sales Tax - P-2003-028 Sandblast sand.
• Kansas Retailers' Sales Tax - P-2003-029 Computerized handwriting analysis.
• Kansas Retailers' Sales Tax - P-2003-030 Purchases of weed barrier fabric.
• Kansas Retailers' Sales Tax - P-2003-031 Crane services.
• Kansas Retailers' Sales Tax - P-2003-032 Publication of community information magazines; advertising in same.
• Kansas Retailers' Sales Tax - P-2003-033 Definition of religious organization.
• Kansas Retailers' Sales Tax - P-2003-035 Vehicle rentals paid for under terms of an insurance policy.
• Kansas Retailers' Sales Tax - P-2003-036 Destination-based sourcing rules.
• Kansas Retailers' Sales Tax - P-2003-037 Destination-based sourcing rules - gifts.
• Kansas Retailers' Sales Tax - P-2003-038 Destination-based sourcing - event tickets.
• Kansas Retailers' Sales Tax - P-2003-039 Sales tax exemptions for political subdivisions of the State of Kansas.
• Kansas Retailers' Sales Tax - P-2003-040 Repair of spillway damage due to flood.
• Kansas Retailers' Sales Tax - P-2003-041 Nafion membranes used in production of caustic soda and chlorine.
• Kansas Retailers' Sales Tax - P-2003-042 Charges for boat storage and camper storage.
• Kansas Retailers' Sales Tax - P-2003-043 800 number dictation service; website file transfer service.
• Kansas Retailers' Sales Tax - P-2003-045 Sales of dietary and health care supplements.
• Kansas Retailers' Sales Tax - P-2003-046 Destination-based sourcing - installation of garage doors and fireplaces.
• Kansas Retailers' Sales Tax - P-2003-048 Destination-based sourcing - glass tinting at new residential and commercial construction sites.
• Kansas Retailers' Sales Tax - P-2003-049 Provision of on-hold message equipment to businesses.
• Kansas Retailers' Sales Tax - P-2003-050 Nonprofit educational institution.
• Kansas Retailers' Sales Tax - P-2003-052 Engraving services on memorial markers.
• Kansas Retailers' Sales Tax - P-2003-053 Religious organizations.
• Kansas Retailers' Sales Tax - P-2003-055 Transfer of a vehicle from a partner to the partnership or from a partnership to a partner.
• Kansas Retailers' Sales Tax - P-2003-056 Sales of drugs to a person licensed to practice the healing arts, including dentistry, optometry, and veterinary medicine.
• Kansas Retailers' Sales Tax - P-2003-058 Exemption for religious organizations.
• Kansas Retailers' Sales Tax - P-2003-059 501(c)(3) organizations.
• Kansas Retailers' Sales Tax - P-2003-060 Charges for monogramming and business logos.
• Kansas Retailers' Sales Tax - P-2004-001 Manufacturing machinery and equipment; compressor in a pipeline compressor station.
• Kansas Retailers' Sales Tax - P-2004-002 Construction services.
• Kansas Retailers' Sales Tax - P-2004-003 Collection of sales tax on membership wellness fees.
• Kansas Retailers' Sales Tax - P-2004-004 Motor vehicles sold and delivered in Kansas to a bona fide resident of another state.
• Kansas Retailers' Sales Tax - P-2004-005 Sales of meals by an outside vendor at Ft. Leavenworth.
• Kansas Retailers' Sales Tax - P-2004-007 Sale of discount coupon books.
• Kansas Retailers' Sales Tax - P-2004-008 Dirt moving services.
• Kansas Retailers' Sales Tax - P-2004-009 Service of installing floor coverings performed in connection with original construction.
• Kansas Retailers' Sales Tax - P-2004-010 Delivery charges.
• Kansas Retailers' Sales Tax - P-2004-011 Sales of glucose tablets, lancets and alcohol swabs.
• Kansas Retailers' Sales Tax - P-2004-012 Markup on materials in HVAC residential business.
• Kansas Retailers' Sales Tax - P-2004-013 Gross receipts from the sale of services performed in Kansas.
• Kansas Retailers' Sales Tax - P-2004-015 Gross receipts from the sale of services performed in Kansas.
• Kansas Retailers' Sales Tax - P-2004-016 Sales of cookies, crafts and plants by a school.
• Kansas Retailers' Sales Tax - P-2004-018 Purchase of aircraft in the State of Kansas.
• Kansas Retailers' Sales Tax - P-2004-019 Excavating business using backhoes, loaders, excavators, boring machines and concrete crushers.
• Kansas Retailers' Sales Tax - P-2004-024 Services related to oil pipelines.
• Kansas Retailers' Sales Tax - P-2004-025 Contractor equipment used to fabricate exempt equipment.
• Kansas Retailers' Sales Tax - P-2004-026 Gift wrapping services.
• Kansas Retailers' Sales Tax - P-2004-027 Contract earth mover; rock quarries.
• Kansas Retailers' Sales Tax - P-2004-029 Purchases of dogs, food and other tangible personal property associated with breeding stock.
• Kansas Retailers' Sales Tax - P-2004-030 Sale of games for wireless phones.
• Kansas Retailers' Sales Tax - P-2004-031 Sale of depreciable property under Section 1031 of the Internal Revenue Code.
• Kansas Retailers' Sales Tax - P-2004-032 Document shredding and bailing machinery, equipment and services.
• Kansas Retailers' Sales Tax - P-2004-033 Charges for renting tower space on a communications tower.
• Kansas Retailers' Sales Tax - P-2004-034 Sale of stents to physicians, hospitals and other medical facilities.
• Kansas Retailers' Sales Tax - P-2004-036 Diesel fuel used to transport an aggregate (rock) product from crushing plant to stockpile.
• Kansas Retailers' Sales Tax - P-2004-037 Food service related products.
• Kansas Retailers' Sales Tax - P-2004-039 Snow and ice removal services.
• Kansas Retailers' Sales Tax - P-2004-040 Donations to Christian Women's Fellowships.
• Kansas Retailers' Sales Tax - P-2004-041 Financing by "off-balance sheet" transactions.
• Kansas Retailers' Sales Tax - P-2004-042 Isolated or occasional motor vehicle sales.
• Kansas Retailers' Sales Tax - P-2004-044 Labor services associated with interior residential painting.
• Kansas Retailers' Sales Tax - P-2004-045 Catering services.
• Kansas Retailers' Sales Tax - P-2004-046 Purchase of drugs and pharmaceuticals by veterinarians.
• Kansas Retailers' Sales Tax - P-2004-047 Nonprofit organizations.
• Kansas Retailers' Sales Tax - P-2004-051 Towing services.
• Kansas Retailers' Sales Tax - P-2004-052 Certain food services by a Kansas school district.
• Kansas Retailers' Sales Tax - P-2004-053 Microwave equipment and catheters used in treating prostate enlargement.
• Kansas Retailers' Sales Tax - P-2004-054 Water utilities furnished to a university (a public educational institution) for dormitories and residential scholarship halls owned by the university.
• Kansas Retailers' Sales Tax - P-2004-055 Application of Kansas retailers' sales tax on purchases and sales by a YMCA.
• Kansas Retailers' Sales Tax - P-2004-056 Not-for-profits.
• Kansas Retailers' Sales Tax - P-2004-059 Nonprofit corporation.
• Kansas Retailers' Sales Tax - P-2004-060 Nonprofit corporation/charities.
• Kansas Retailers' Sales Tax - P-2004-062 Gross receipts from the service of renting of rooms by hotels.
• Kansas Retailers' Sales Tax - P-2005-001 Purchases of tangible personal property and services by political subdivisions.
• Kansas Retailers' Sales Tax - P-2005-002 Rentals of party and event equipment, including tents, tables, chairs, and tableware, across the State line.
• Kansas Retailers' Sales Tax - P-2005-003 Organizations and/or entities exempt from sales tax.
• Kansas Retailers' Sales Tax - P-2005-004 Manufacturer's Exemption.
• Kansas Retailers' Sales Tax - P-2005-005 Religious organization.
• Kansas Retailers' Sales Tax - P-2005-006 Sale and lease of therapeutic medical beds and mattresses.
• Kansas Retailers' Sales Tax - P-2005-007 Sale and lease of wound closure devices.
• Kansas Retailers' Sales Tax - P-2005-009 Sales tax on receipts of a YMCA facility.
• Kansas Retailers' Sales Tax - P-2005-012 Sale, by a political subdivision, of a duty weapon to a retiring officer.
• Kansas Retailers' Sales Tax - P-2005-013 Remodeling of a nursing/assisted living facility.
• Kansas Retailers' Sales Tax - P-2005-014 Sales of implantable medical devices to treat spinal stenosis.
• Kansas Retailers' Sales Tax - P-2005-015 Pharmaceutical manufacturing; United State Department of Agriculture (USDA) Good Manufacturing Practices Regulations (GMPR) mandated purchases.
• Kansas Retailers' Sales Tax - P-2005-017 Destination-based sourcing rules for roofing business.
• Kansas Retailers' Sales Tax - P-2005-018 Fulfillment/regional distribution center for direct selling company.
• Kansas Retailers' Sales Tax - P-2005-019 Contracts with out-of-state company to prepare medical billings for patient treatment.
• Kansas Retailers' Sales Tax - P-2005-020 Electrical work; work done on main breaker; exemption for manufacturing machinery and equipment.
• Kansas Retailers' Sales Tax - P-2005-021 Automotive related sales, services and repairs.
• Kansas Retailers' Sales Tax - P-2005-022 Community Shelter Fund-raisers.
• Kansas Retailers' Sales Tax - P-2005-023 Massage therapy services.
• Kansas Retailers' Sales Tax - P-2005-026 Trash disposal and recycling services.
• Kansas Retailers' Sales Tax - P-2005-028 Sales of restaurant equipment to American Legion and VFW posts.
• Kansas Retailers' Sales Tax - P-2006-001 Guaranteed Auto Protection (GAP) premiums.
• Kansas Retailers' Sales Tax - P-2006-003 Compacting and bailing equipment.
• Kansas Retailers' Sales Tax - P-2006-004 Non-profit organization providing a nonsectarian comprehensive multidiscipline youth development program.
• Kansas Retailers' Sales Tax - P-2006-006 Small aircraft industry manufacturer; radial fatigue machine.
• Kansas Retailers' Sales Tax - P-2006-007 Charges for telephone services for a church parsonage
• Kansas Retailers' Sales Tax - P-2006-008 Interstate pipeline company's purchases of electricity.
• Kansas Retailers' Sales Tax - P-2006-011 Contractor purchases of drill bits, saw blades and utility-knife blades.
• Kansas Retailers' Sales Tax - P-2006-012 Equipment used in document-management services.
• Kansas Retailers' Sales Tax - P-2006-013 Kansas turbine wind farm.
• Kansas Retailers' Sales Tax - P-2006-016 Sales of safety leggings to a meat packing company.
• Kansas Retailers' Sales Tax - P-2006-017 Sales of a house to an individual planning to relocate the house to another location.
• Kansas Retailers' Sales Tax - P-2007-001 Breeding of horses for resale.
• Kansas Retailers' Sales Tax - P-2007-002 Host site for a community-wide grocery relief program.
• Kansas Retailers' Sales Tax - P-2007-003 Labor services related to original construction.
• Kansas Retailers' Sales Tax - P-2007-004 Purchases of electricity generating peaking units.
• Kansas Retailers' Sales Tax - P-2007-005 Purchases of CAP18 (a vegetable-oil product) by a manufacturing plant to remediate and control trichloroethene (TCE) contamination.
• Kansas Retailers' Sales Tax - P-2008-001 Sales of meals and drinks in a company cafeteria.
• Kansas Retailers' Sales Tax - P-2008-003 Special events rentals and services.
• Kansas Retailers' Sales Tax - P-2008-005 Submittal drawings and blueprints.
• Kansas Retailers' Sales Tax - P-2008-006 Dietary supplements formulated to help control blood sugar levels.
• Kansas Retailers' Sales Tax - P-2008-007 Sales of saddles, bridles and other horse equipment.
• Kansas Retailers' Sales Tax - P-2008-008 Protective apparel.
• Kansas Retailers' Sales Tax - P-2008-009 Installation, services and inspections of fire sprinkler systems.
• Kansas Retailers' Sales Tax - P-2008-010 Deicing service for aircraft of commercial air carriers.
• Kansas Retailers' Sales Tax - P-2008-012 Kansas sales tax on equipment and materials purchased and used to construct a wind farm in Kansas.
• Kansas Retailers' Sales Tax - P-2009-004 Sales tax application to electricity, gas, and water used in nursing homes and other assisted living units.
• Kansas Retailers' Sales Tax - P-2009-005 Monthly Fees to Access and Use a Pre-Written Computer Software Program.
• Kansas Retailers' Sales Tax - P-2009-006 Sales of wireless communications devices (transponders) at grocery stores and pharmacies.
• Kansas Retailers' Sales Tax - P-2009-007 Sales of aviation- related parts, equipment and services by an aviation management consulting business.
• Kansas Retailers' Sales Tax - P-2010-001 Pet related services.
• Kansas Retailers' Sales Tax - P-2010-003 Sales tax treatment of untethered hot air balloon rides.
• Kansas Retailers' Sales Tax - P-2010-004 Application of Kansas retailers' sales tax with regard to car rentals.
• Kansas Retailers' Sales Tax - P-2010-005 Data conversion services.
• Kansas Retailers' Sales Tax - P-2010-006 Manufacturer and third-party rebates.
• Kansas Retailers' Sales Tax - P-2010-007 Taxability on labor services for the construction of new range land fencing.
• Kansas Retailers' Sales Tax - P-2010-008 Retail sale of racing tires.
• Kansas Retailers' Sales Tax - P-2010-009 Various revenue streams and the applicability of Kansas sales tax to each.
• Kansas Retailers' Sales Tax - P-2010-010 Monthly dues and assessments paid to homeowners association.
• Kansas Retailers' Sales Tax - P-2011-001 Sales tax on oil and dyed diesel.
• Kansas Retailers' Sales Tax - P-2011-003 Charges to customers for wireless (3G) broadband connection services.
• Kansas Retailers' Sales Tax - P-2011-005 Rental of swab tanks.
• Kansas Retailers' Sales Tax - P-2011-006 Entry fees collected for youth baseball tournaments.
• Kansas Retailers' Sales Tax - P-2011-008 Customer lawaway service for general merchandise.
• Kansas Retailers' Sales Tax - P-2011-009 Labor and purchase of fly ash used in conjunction with the drilling of deep disposal wells.
• Kansas Retailers' Sales Tax - P-2011-011 Charges for brine-impacted soil remediation services including services to dispose of unwanted soil excavated from the remediation site.
• Kansas Retailers' Sales Tax - P-2012-001 Outdoor, dusk-to-dawn lighting service.
• Kansas Retailers' Sales Tax - P-2012-002 Purchase of farm machinery and equipment; precision farming equipment.
• Kansas Retailers' Sales Tax - P-2012-003 Sales of firearms by a Kansas firearms dealer.
• Kansas Retailers' Sales Tax - P-2012-004 Underground electrical distribution "duct bank".
• Kansas Retailers' Sales Tax - P-2012-005 - Purchase and installation of certain interior lighting and fans at a Kansas manufacturing plant and warehouse.
• Kansas Retailers' Sales Tax - P-2012-006 Safety equipment for employees providing certain oil well drilling services.
• Kansas Retailers' Sales Tax - P-2012-007 Bad check fees and insufficient check charges.
• Kansas Retailers' Sales Tax - P-2013-002 Sales of wooden and plastic pallets used to store and ship manufactured products.
• Kansas Retailers' Sales Tax - P-2014-001 Sales tax collection duties in connection with services to healthcare providers.
• Kansas Retailers' Sales Tax - P-2014-002 Taxibility of items fabricated and sold to Kansas farmers and ranchers.
• Kansas Retailers' Sales Tax - P-2014-003 Internet Freedom Act (ITFA) moratorium on state taxation of customer charges for internet access services.
• Kansas Retailers' Sales Tax - P-2014-004 Taxable Sales by Schools and Educational Institutions
• Kansas Retailers' Sales Tax - P-2014-005 Question regarding loyalty cards and Kansas Sales and Use Tax
• Kansas Retailers' Sales Tax - P-2014-006 Taxability of a material only sale of steel.
• Kansas Retailers' Sales Tax - P-2015-001 Various sales tax related questions in a retail environment
• Kansas Retailers' Sales Tax - P-2015-002 Diesel exhaust fluid
• Kansas Retailers' Sales Tax - P-2015-003 Interface Data Exchange-access records or data
• Kansas Retailers' Sales Tax - P-2015-004 Mobile Point of Sale Device
• Kansas Retailers' Sales Tax - P-2016-001 Garage Utilities Residential
• Kansas Retailers' Sales Tax - P-2018-001 Sales Tax on labor for Construction contract
• Kansas Retailers' Sales Tax/Corporate Income Tax - P-2000-030 Web center customization for Kansas firms by out-of-state companies.
• Kansas Retailers' Sales Tax/Individual Income Tax - P-1999-172 Golf tournament with proceeds donated to a Parks and Recreation department.
• Kansas Retailers' Sales Tax/Kansas Compensating Tax - P-1998-39 Definition of farm machinery and equipment.
• Kansas Retailers' Sales Tax/Kansas Compensating Tax - P-2011-002 Purchases of software licenses and support services.
• Kansas Retailers' Sales Tax/Kansas Compensating Tax - P-2011-010 Purchases of software licenses and support services.
• Kansas Retailers' Sales Tax/Transient Guest Tax - P-1999-213 Centrally billed credit card charges for federal employees related to business travel expenses.
• Kansas Retailers' Sales Tax/Transient Guest Tax - P-2000-050 Hotel rooms rented for long term periods by a single corporation.
• Transient Guest Tax/Kansas Retailers' Sales Tax - P-2011-007 Temporary housing facilities for Department of Defense military personnel.
• Vehicles Rental Excise Tax - P-2003-034 Application of vehicle rental excise tax to truck rentals
• Withholding and Declaration of Estimated - P-2016-005 Rounding of Kansas Withholding Tax
• Withholding and Declaration of Estimated - P-2016-012 Estimated Tax Payments by Fiduciaries Filing Form K-41