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States have thresholds to determine how often the sales tax collected by retailers should be remitted. Effective July 1, 2004, Kansas retailers who collect less than $3,200 in tax should remit their liabilities quarterly, while those who collect more than $3,200 should file their returns monthly. Previously, the threshold was $1,600, therefore decreasing the amount of monthly filers. (S.B. 147, Laws 2004)

(06/15/2004)

Starting on January 1, 2005 only sales and services related to prewritten software will be taxable. Previously, taxable software was defined as "computer software" and included both custom and prewritten. (Kansas Senate Bill No. 147.)

(06/15/2004)

In a Kansas opinion letter it was decided that external defibrillators do not qualify as either "mobility enhancing equipment" or "prosthetic devices" and therefore are not exempt from tax, regardless of whether they are sold pursuant to a physician's order. (Kansas Office of Policy Research, Opinion Letter O-2004-004, April 30, 2004)

(06/15/2004)

A company providing website design and consulting services would be liable for sale and use tax in Kansas if the design work were provided directly to the customer. In Kansas, website design work is considered the same as the sale of custom software, which is taxable. (Kansas Private Letter Ruling, P-2004-006, April 7, 2004)

(05/15/2004)

The Kansas 5.3% retailers' sales tax and compensating use tax will not be reduced as prior legislation had intended. The rate was to be reduced to 5.2% July 1, 2004 and 5.0% on July 1, 2005. (Ch. 90 (S.B. 384), Laws 2004, effective July 1, 2004.)

(05/15/2004)

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