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The sale of natural gas, electricity, heat, and water to a nonprofit nursing home or other nonprofit housing facility is exempt from Kansas and local retailers' sales tax as long as the facility holds a qualified property tax exemption issued by the Kansas Board of Tax Appeals. Sales of the same utilities to a for-profit nursing home or housing facility or to nonprofit nursing home or housing facility that has not obtained the appropriate property tax exemption are subject to the Kansas and local retailers' sales tax. (Revenue Ruling No. 19-2003-1, Kansas Department of Revenue, Office of Policy & Research, January 3, 2003)

(12/15/2003)

Kansas treats photographers as retailers of photographs, film "and other items purchased by their customers, including items produced to the special order of the customer." They are required to collect and remit retailers' sales tax on the total selling price for their photographs and/or services. Simply because a district court orders that a criminal deposition be videotaped, does not relieve the fact that it remains a retail sale and is still fully taxable as such. (Private Letter Ruling No. P-2003-044, Kansas Department of Revenue, October 14, 2003)

(12/15/2003)

Installers of garage doors and fireplaces are affected by the new destination-based sourcing rules in Kansas. This means any labor services must be taxed at the installation location while the goods themselves, such as the fireplaces and garage doors, must be taxed where the items are pulled from inventory. Even though these items are nontaxable when the installer purchases them for resale, they automatically become taxable when pulled from inventory and consumed. (Private Letter Ruling No. P-2003-046, Kansas Department of Revenue, October 23, 2003)

(12/15/2003)

Certain equipment used by manufacturers is exempt from Kansas retailers' sales tax because they cause or effect a physical change on tangible personal property. Recently a Kansas chemical manufacturer of chlorine and caustic soda was allowed an exemption for nafion membranes since they caused said change. (Private Letter Ruling No. P-2003-041, Kansas Department of Revenue, October 13, 2003.)

(12/15/2003)

The Kansas Department of Revenue will have an amnesty period running from October 1, 2003, through November 30, 2003. If a written application is submitted and there is satisfactory compliance with the amnesty provisions, the Department of Revenue will not seek to collect any penalty or interest that might be applicable with respect to taxes eligible for amnesty. Other stipulations include: proper filing of the tax return for the tax period for which amnesty is requested; payment of the entire balance of tax due; and approval of the amnesty by the Department of Revenue. (Ch. 147 (H.B. 2005), Laws 2003, effective July 1, 2003, except as otherwise noted above.)

(05/15/2003)

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