Kansas – Revised Guidance for Medical Offices and Clinics

SALT Report 2575 – The Kansas Department of Revenue recently updated their guidance regarding the application of sales tax to purchases and sales of tangible personal property and services by medical offices and clinics. The self-audit fact sheet provides a general list of goods and services that are typically purchased or sold by these entities along with the taxability of each item.

Revisions to the list reflect that tax applies to purchases of:

  • Canned software, software upgrades, and labor services to modify, alter, update, or maintain software,
  • Books,
  • Newspaper and magazine subscriptions,
  • Security system monitoring services,
  • Office supplies, paper, and toner cartridges, and
  • Tangible property purchased for donation to non tax-exempt entities

In addition, the list provides that the following sales are exempt:

  • Oxygen delivery equipment, kidney dialysis equipment, and enteral feeding systems prescribed to an individual, and
  • Hearing aids, hearing aid batteries, and hearing aid repair and replacement parts if the sale is made by a licensed person

For Further Information

Kansas Department of Revenue – Information Guide: Medical Offices and Clinics Self-Audit Fact Sheet