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Kansas Taxability of Sightseeing and Entertainment Tours Discussed


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The Kansas Department of Revenue issued an opinion letter clarifying the taxability of fees collected for rides or tours. If a ride or tour is advertised or otherwise held out primarily for sightseeing or entertainment, then the fee is considered recreation or entertainment, rather than transportation services and is, therefore, subject to Kansas sales tax. (Opinion Letter No. 0-2008-007, Kansas Department of Revenue, October 28, 2008).

(02/17/2009)
(Archived)
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