Multistate Tax Commission/Association of Fund-Raising Distributors & Suppliers   Kansas

Agency: Kansas Department of Revenue

Contact Person/Department: Shirley Sicilian, Director of Policy and Research

Tel. No.: (785) 296-3081

Fax No.: (785) 296-7928

E-mail: Shirley_Sicilian@kdor.state.ks.us

  1.   If your State exempts fundraising sales by certain groups from sales or use taxes, please indicate which of the following are exempt in your State.

    Fundraising sales by certain groups which are exempt from sales or use taxes include the following:

    I.  Isolated or occasional sales by any group (K.S.A. 79-3606(1))

    1.  all isolated of occasional sales of tangible personal property, services, substances or things, except isolated or occasional sale of motor vehicles specifically taxed under the provisions of subsection (o) of K.S.A. 79-3603 and amendments thereto;

    II.  Sales by multidiscipline youth development programs (K.S.A. 79-3606(ii))

    ii.  all sales of tangible personal property purchased directly by a nonprofit organization for nonsectarian comprehensive multidiscipline youth development programs and acitvities provided or sponsored by such organization, and all sales of tangible personal property by or on behalf of any such organization. This exemption shall not apply to tangible personal customarily used for human habitation purposes;

    III. Sales of admission pins, badges, etc. to any annual event sponsored by a 501(c)(3) organization. (K.S.A. 79-3606(rr))

    rr.  all sales of tangible personal property which will admit the purchaser thereof to any annual event sponsored by a nonprofit organization which is exempt from federal income taxation pursuant to section 501(c)(3) of the federal internal revenue code of 1986;

    IV.  Sales by various 501(c)(3) organizations. (K.S.A. 79-3606(vv))

    vv.  all sales of tangible personal property purchased by any of the following organizations which are exempt from federal income taxation pursuant to section 501(c)(3) of the federal internal revenue code of 1986, for the following purposes, and all sales of any such property by or on behalf of any such organization for any such purpose:

      1. The American Heart Association, Kansas Affiliate, Inc. for the purposes of providing education, training, certification in emergency cardiac care, research and other related services to reduce disability and death from cardiovascular diseases and stroke;
      2. the Kansas Alliance for the Mentally Ill, Inc. for the purpose of advocacy for persons with mental illness and to education, research and support for their families;
      3. the Kansas Mental Illness Awareness Council for the purposes of advocacy for persons who are mentally ill and to education, research and suport for them and their families;
      4. the American Diabetes Association Kansas Affiliate, Inc. for the purpose of eliminating diabetes through medical research, public education focusing on disease prevention and education, patient education including information on coping with diabetes, and professional education and training;
      5. the American Lung Association of Kansas, Inc. for the purpose of eliminating all lung diseases through medical research, public education including information on coping with lung diseases, professional education and training related to lung disease and other related services to reduce the incidence of disability and death due to lung disease;
      6. the Kansas chapters of the Alzheimer's Disease and Related Disorders Association, Inc. for the purpose of providing assistance and support to persons in Kansas with Alzheimer's disease, and their families and caregivers.

    V.  Sales by a PTA or PTO (K.S.A. 79-3606(yy))

    yy.  all sales of tangible personal property and services purchased by a parent-teacher association or organization, and all sales of tangible personal property by or on behalf of such association or organization;

    VI.  Sales by 501(c)(3) food distribution organization (K.S.A. 79-3606(bbb))

    (bbb) all sales of food of human consumption by an organization which is exempt from federal income taxation pursuant to section 501 (c)(3) of the federal internal revenue code of 1986, pursuant to a food distribution program which offers such food at a price below cost in exchange for the performance of community service by the purchaser thereof.

    1a Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?

    Yes

    1b Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State.

    N/A

 

  1. If your State exempts fundraising sales of certain products from sales and use tax, please indicate which of the following products are exempt.

    No Exemption Allowed

    2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?

    Yes

    2b Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.

    N/A

  2.  

  3. If some or all fundraising groups or products qualify for exemption from sales and use tax in your State, please indicate any exceptions to or limitations on such exemptions. (Check all that apply and specify the limitation.)

    N/A

     

  4. If some or all fundraising groups qualify for exemption from sales and use tax in your State, please set forth the procedure through which a group may establish its qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

    See Number 1, above

 

  1. If some or all fundraising products qualify for exemption from sales and use tax in your State, please set forth the procedure for establishing a product's qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

    N/A

  2.  

  3. In instances where a fundraising product or group is not exempt from sales or use tax, please indicate who bears the responsibility for collecting and remitting the tax.

    The fundraising group

  4.  

  5. In instances where a fundraising product or group is not exempt from sales or use tax, what is the basis for calculating the sales/use tax?

    N/A

 

  1. Provide any additional information regarding the sales and use tax treatment of fundraising transactions and/or groups in your State. Also set forth any statements, disclosures, disclaimers, etc., to be provided as part of the clearinghouse regarding your state's practices and procedures. Attach additional sheets if necessary.

None