Kansas exhaust cleaning service taxable.

In Kansas, the cleaning of kitchen exhaust systems is taxable because there was more involved than a simple cleaning or using a janitorial service. In fact, the service falls under the definition of a maintenance service which is taxable even if the tangible personal property becomes real property after installation or not. (Private Letter Ruling No. P-2003-020, Kansas Department of Revenue, April 14, 2003)

Posted on April 15, 2003