Kansas – Self – Audit Fact Sheet for Telecommunication Tower Construction and Maintenance Providers

SALT Report 1583 – The Kansas Department of Revenue released a new self-audit fact sheet regarding the taxability of telecommunication tower construction and maintenance transactions.
The fact sheet provides examples of when the retailers’ sales tax or compensating use tax would apply to purchases made by telecommunication tower construction and maintenance providers, and whether the retailers’ sales tax would apply to their sales of tangible personal property and labor services.
Also discussed in the fact sheet is the sales tax exemption that applies to charges for installing tangible personal property to an original building or facility as this exemption does not apply to charges for the construction of telecommunication towers.
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