Kansas – Taxability of Safety Equipment

SALT Report 1716 – The Kansas Department of Revenue issued a private letter ruling regarding the taxability of safety equipment that a Taxpayer provides to its employees who are involved in oil exploration and well drilling. ┬áThe safety equipment that the Taxpayer provides its employees include:

  • Hydrogen sulfide monitors,
  • Hard hats,
  • Safety glasses,
  • Ear plugs,
  • Safety lanyards and harnesses, and
  • Flame resistant apparel

The Department determined that the safety equipment the Taxpayer buys and gives to its employees do not qualify for the exemption provided in K.S.A. 79-3606(kk) and are taxable.

For Further Information:

Kansas Department of Revenue – Private Letter Ruling P-2012-006