Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-21 - Meals or drinks

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 boardinghouse shall pay the tax on their purchases of food and other supplies.
			 When a boardinghouse serves meals only to persons regularly boarding there and
			 not to the public, sales of these meals are not taxable. However, if a
			 boardinghouse holds itself out as ready and willing to serve meals to the
			 public, the sale of each meal shall be taxable.
(b) When meals are furnished by employers to
			 employees and a charge is made, the employer must remit the tax on the price of
			 the sales. When meals are finished by employers to employees at no charge, the
			 furnishing of meals does not constitute a sale and is not taxable.
(c) When a private or public elementary or
			 secondary school, or a public or private nonprofit educational institution
			 operates its lunch room, cafeteria, or dining room for the purpose of providing
			 meals for its respective students or teachers, the school or institution shall
			 not be considered to be engaged in the business of regularly selling meals or
			 drinks to the public and shall not collect or remit tax on these sales.
When a public or private elementary or secondary school or a
				public or private nonprofit educational institution makes its cafeteria, lunch
				room, or dining room available for use by the general public, the school or
				institution shall be considered to be in the business of conducting a place in
				which meals or drinks are regularly sold to the public, and shall collect and
				remit the sales tax. A caterer or concessionaire operating a cafeteria, lunch
				or dining room on the premises of any public or private elementary or secondary
				school or public or private nonprofit educational institution shall collect and
				remit sales tax.
(d) When a
			 public or private nonprofit hospital operates a lunch room, cafeteria, or
			 dining room for the exclusive purpose of providing meals for its respective
			 employees and staff the hospital shall not be considered to be engaged in
			 conducting a place where meals or drinks are regularly sold to the public and
			 shall not collect and remit tax on these sales.
When a public or private nonprofit hospital makes its
				cafeteria, lunch room, or dining room available for use by the general public,
				the hospital shall be considered to be in the business of conducting a place
				where meals or drinks are regularly sold to the public and shall collect and
				remit the sales tax. Caterers or concessionaires operating cafeterias, lunch,
				or dining rooms on the premises of any public or private nonprofit hospital
				shall collect and remit sales tax.
(e) The sale of a meal or other tangible
			 personal property, consumed or not, while on a railway train or a dining car
			 operated in or through Kansas, is deemed a sale at retail. Gross receipts from
			 the sale of meals or other tangible personal property are taxable if the meals
			 or tangible personal property are ordered within the boundaries of Kansas.