Tax & Accounting Blog

Kansas Issues Guidance on Sales Tax on Telecommunications Services

Indirect Tax, ONESOURCE, Sales and Use Tax, Transaction Tax September 30, 2011

On September 19th the Kansas DOR issued INFORMATION GUIDE EDU-65 Sales Taxation and Sourcing of Telecommunications Services. The Kansas sales tax is imposed on a telecommunications service provider’s gross receipts from retail sales of “intrastate, interstate or international telecommunications services and any ancillary services sourced to this state,” with a few exceptions. This information guide explains how Kansas sales tax applies to these gross receipts. Revisions to the guide also clarify that intrastate private communication services and intrastate 800 or 900 services are subject to Kansas sales tax. However, interstate and international private communication services and interstate and international 800 or 900 services are exempt.