Kansas – Guidance for Nursing Homes and Health Care Facilities

SALT Report 1435 – The Kansas Department of Revenue issued an Information Guide regarding nursing homes and health care facilities. The guide was recently updated and addresses the taxability of sales and purchases of tangible personal property and labor services by such entities. The guide also provides a chart itemizing the taxability of certain purchases and sales.

Unless exempted, Kansas sales or consumers’ use tax must be paid to the vendor or accrued and remitted directly to the Kansas Department of Revenue.  Purchases from Kansas vendors may be reported using the retailers’ sales tax return. Purchases from outside the state that are delivered into the state must be reported on the Kansas consumers compensating use tax return.

For Further Information:

Kansas Department of Revenue – Information Guide: Nursing Homes & Health Care Facilities Fact Sheet