Kansas – Information Guide for Medical Service Providers

SALT Report 1581 – The Kansas Department of Revenue issued an updated Information Guide regarding the taxability of sales and purchases of tangible personal property and labor services by for-profit hospitals, surgical and dialysis facilities. The guide includes a Self-Audit Fact Sheet that provides specific exemptions and exclusions.
Purchases for Use
Generally, Kansas sales or Kansas consumers’ use tax must be paid to a vendor or self-accrued and remitted directly to the Department of Revenue. Purchases from Kansas vendors may be reported using the retailers’ sales tax return. Purchases from outside the state that are delivered to the state should be reported on the Kansas consumers compensating use tax return.
Sales
Sales tax must be collected on all sales of tangible personal property and services unless the purchaser provides an exemption certificate.
For Further Information: