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If the retailers sells merchandise to be shipped or delivered to the purchaser out-of-state, then the sales is considered to occur out-of-state, and no Kansas sales tax is due. The out-of-state purchaser may owe compensating use tax in the state where the purchaser is located.
The destination-based sourcing rules will apply to all retail sales of taxable services, as well as sales of tangible personal property. This means the sale of a taxable service is sourced to the location where the purchaser of the services makes first use of those services. In many situations, this is the location where the taxable services are performed.
A building contractor enters into a remodeling contract with the owner for a commercial building located in Olathe, Kansas for a contract price of $100,000. The remodeling labor services are sourced to the commercial building location where those services are performed, and received by the buyer. The local sales tax in effect at the Olathe building address applies.
(b) Fees and dues. The change to destination based-sourcing should not affect the way in which state and local sales tax applies to fees and charges for admission and entertainment, participation in sports and recreation, and dues. Businesses that bill customers for these charges will continue to collect the state and local sales tax in place where admission is gained, the event takes place, or the facility is located that is used by dues-paying members.
(c) Ticket sales. Frequently, tickets are used to evidence the sale of admissions, which are taxable under 2003 House Bill 2005, Sec. 6(e). See K.S.A. 2002 Supp. 79-3603(e). The admission ticket or other billing receipt shall state the sum of the combined state and local sales tax, or shall contain a written statement indicating the sales tax is included in the ticket price. The appropriate local sales taxes to charge are those in place at the venue where admission is gained. This rule applies whether the ticket is picked up at the event's box office, at another location, or is mailed or delivered electronically to the purchaser's address.
In general, sales tax compliance and administration are established by having each venue account for its ticket sales. The venue that ultimately receives payment for the ticket sales shall report and remit the tax to the department. Generally, sales tax shall be remitted when the venue receives payment for the ticket, rather than when the event is held. For purposes of this section, venue shall include the venue itself or any entity that contracts to use the venue and charges consumers for admission or for participation in sports or other recreational activities that are being held there.
Retailers in other local sales tax jurisdictions who broker tickets or otherwise sell tickets on behalf of the venue shall collect the full amount shown on the face of the ticket, which includes state and the local sales tax in place where the event is held. This amount shall be forwarded to the venue that ultimately receives payment for the tickets, and is responsible for reporting and remitting the tax to the state. Remote ticket sellers should not double tax the admission charge by collecting tax in addition to the tax shown on the face of the ticket or included in the ticket price.
Because agreements entered into by event sponsors, ticket brokers, facility owners, and performers can vary greatly, the department may approve other ticket sales arrangements as long as all state and local sales taxes due are collected from the ticket buyer and remitted to the state in a timely manner. Sponsors, ticket brokers, facility owners, and performers who wish to use a different ticket-sales arrangement than the ones set forth here shall obtain prior written approval from the department before making ticket sales under such an arrangement.
(d) Season ticket sales. Season tickets typically allow the ticket holder to attend all home games or other events held by the ticket seller. Sales tax for these tickets shall be sourced to the venue where the home games or other events are held. When season ticket sales include admissions to different venues in different taxing jurisdictions, the season ticket seller shall apportion their receipts and remit sales accordingly. If the season ticket seller forwards part of the receipts to a venue in another Kansas taxing jurisdiction or in another state, that venue shall be responsible for remitting the appropriate local sales tax in Kansas or, if in another state, the appropriate sales tax for that state.
(b) Orders other than wire orders, Kansas florists. When a Kansas florist receives an order directly from a customer, the florist shall collect the state and local sales tax in place at the location where delivery is made in Kansas. This is a significant change from the earlier law for Kansas deliveries that required florists to collect the local sales tax in place at their place of business. As in the past, Kansas florists should not collect Kansas sales tax when delivery is made to an out-of-state address. The sales and use tax laws of the destination state will apply to the transaction. If a Kansas florist has sufficient physical presence in the destination state (such as employees who operate in the state, vehicles that make deliveries into that state, or a facility there, whether rented or owned), the florist may be obligated to collect the destination state's sales or use tax.
(b) Kansas laundries and dry cleaners. (1) In-state deliveries. Under the destination-based sourcing rules, laundries and dry cleaning services (dry cleaners) shall collect state and local sales taxes in place where the customer's clean clothing or other articles are picked up by or delivered to the customer. When a dry cleaner operates a separate pickup store, drop off store, or call station, the dry cleaner must collect the state and local sales taxes in place at the store or station when the articles are delivered to the customer there. When a dry cleaner contracts with a third-party to operate a separate store or station, the third-party shall collect state and local sales taxes in place at the store or station when the articles are delivered to the customer there. When a dry cleaner operates a route, the place where delivery is made to the customer in Kansas shall be considered to be the place of sale of the services.
(2) Out-of-state deliveries by Kansas laundries and dry cleaners. Under the destination-based sourcing rules, Kansas dry cleaners shall not collect Kansas sales tax if the customer's property that has been dry cleaned or laundered in Kansas is delivered by the dry cleaner to a customer at an out-of-state location or to an out-of-state pickup store, drop off store, call station, or a similar site where the customer takes delivery. However, Kansas dry cleaners that make deliveries in another state may be required to register and collect sales tax for the state where delivery is made.
(c) Out-of-state laundries and dry-cleaners. Out-of-state dry cleaners, who make regular pick ups and deliveries to customers in Kansas, or who operate a pickup and drop off store in Kansas, are regularly engaged in the business of furnishing taxable services in Kansas. Because of this, such out-of-state businesses are required to register for and to collect state and local retailers' sales taxes on charges to Kansas customers for their services. See 2003 House Bill 2005, Sec. 5(ii); 2003 House Bill 2005, Sec. 5(jj). Out-of-state dry cleaners are considered to be regularly engaged in business in Kansas whether they operate or contract with a third-party to operate a drop-off or pick-up site in Kansas or whether they regularly pick up and deliver to Kansas residents using their own vehicles or contract with a third-party to make the pick ups and delivers. When an out-of-state dry cleaner contracts with a third-party to operate a separate store or station in Kansas, the third-party shall collect state and local sales taxes based on the location of the separate store or station where the customer takes delivery.
(b) Kansas linen and uniform services. For purposes of the new destination-based sourcing rules, linen and uniform supply businesses shall collect state and local sales tax based on where the linen, uniforms, or other property are delivered to the customer. Linen and uniform supply businesses include, but are not limited to, businesses that supply clean linen, towels, uniforms, gowns, protective apparel, clean room apparel, mats, rugs, and similar articles to consumers. It shall not matter whether the linen or uniform supply business does its own cleaning or contracts with other businesses to do the cleaning, or whether the business or its customer holds title to the property being cleaned. The Kansas state and local sales taxes in place at the delivery location applies when linens and uniforms are delivered in Kansas. Kansas tax does not apply when linens, uniforms, or similar articles are delivered to out-of-state consumers.
(b)(1) Basic rules for retail sales of services, other than services performed on motor vehicle, trailers, semi-trailers, and aircraft. Some Kansas service providers perform all of their repair services at their repair shop or other repair facility. When such a business returns the repaired property to the customer at its shop or within the same Kansas taxing jurisdiction as the shop, the business shall collect the state and local sales tax in place at the repair shop's location. When a repair shop ships or delivers the repaired property to a customer in another Kansas taxing jurisdiction, the business shall collect the state and local sales tax in place where the delivery is made. Requiring state and local sales tax to be collected based on the ship-to or deliver-to address is the destination-based sourcing requirement of Kansas law. 59ce067264