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. The 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
