Kansas – Updated Sales and Use Tax Guide for the Construction Industry

2/14/2014

SALT Report 2147 – The Kansas Department of Revenue has updated its sales and use tax guide for contractors, subcontractors, and repairmen.  The publication provides guidance regarding the application of sales and use taxes to these industries.  Specifically, the publication discusses the taxability of each component of a project such as, materials, tools, supplies and labor services.

Additionally, because the Department has two sales tax returns, the guide provides examples on how to complete and electronically file Kansas sales and use tax returns and how to transition from monthly filing to prepaid monthly filing.  Also included is a list of items and services that are taxable and exempt as well as the rate of tax that should be collected and the forms and certificates most commonly used by contractors.

For Further Information

Kansas Department of Revenue – Information Guide KS-1525