Notices / Private Letter Rulings / Opinion Letters
Important Update for Destination-Based Sourcing
Notices
The Department of Revenue has issued the following tax notices relating
to the Streamlined Sales Tax Project.
- 09-03 Kansas Retailers' Sales or Compensating Use Tax Rate Changes
- 04-11 Streamlined Sales Tax Compliance
- Application Of The New Sourcing Rules To Certain Businesses (Notice 3-10)
- Local Sales or Compensating Use Tax on Vehicle Leases/Rentals (Notice 03-05)
- New “Destination-Based” Sourcing Rules for Retailers’ Sales and Compensating Use Tax (Notice 03-04)
- Kansas Retailers’ Compensating
Use (Notice 03-03)
Contains a sample of a completed Kansas Retailers’ Compensating Use Tax Return (CT-9U) and Kansas Retailers’ Compensating Use Tax Voucher (CT-9UV) - Kansas Local Consumers’
Compensating Use Tax (Notice 03-02)
Contains a sample of a completed Kansas Consumer’s Compensating Use Tax Return (CT-10U) and Kansas Consumers’ Compensating Use Tax Voucher (CT-10UV) - Kansas Retailers’ Sales
Tax (Notice 03-01)
Contains a sample of a completed Kansas Retailers’ Sales Tax Return (ST-36) and Kansas Retailers’ Sales Tax Voucher (ST-36V)
Private Letter Rulings
- Destination based sourcing rules for roofing business (P-2005-017) June 23, 2005
- Destination-based sourcing: receipt by shipping company on behalf of purchaser (P-2004-050) September 3, 2004
- Destination-based sourcing - glass tinting at new residential and commercial construction sites (P-2003-048) October 24, 2003
- Destination-based sourcing - installation of garage doors and fireplaces (P-2003-46) October 23, 2003
- Destination-based sourcing - Event Tickets (P-2003-038) July 31, 2003
- Destination-based sourcing rules - Gifts (P-2003-037) July 23, 2003
- New destination sourcing rules (P-2003-036) July 11, 2003
Opinion Letters
- Sales tax revenues available for payment of special obligation revenue bonds (O-2003-005) July 28, 2003
Revenue Rulings