Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-24 - Renting of rooms by hotels; taxable property and services

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Sales tax shall
			 be imposed on the total gross receipts received from the rental of rooms by
			 hotels as defined in
			 K.S.A.
			 36-501 and amendments thereto. Accommodations
			 generally referred to as "sleeping rooms" shall be subject to sales tax. Each
			 rental of a hotel sleeping room shall be subject to sales tax regardless of the
			 length of time for which the room is rented. The transient guest tax exemption
			 for hotel rooms rented for more than 28 consecutive days shall not apply to the
			 sales tax imposition. Sales tax shall not apply to rentals of ballrooms,
			 banquet rooms, reception rooms, meeting rooms, and office space.
(b) Each hotel shall be deemed to be the
			 consumer of all items that are not for resale and that are used to conduct the
			 hotel's business. Each hotel shall pay sales tax on each purchase of tangible
			 personal property and taxable services, unless specifically exempted by
			 statute. Hotel purchases of beds, linens, towels, furniture, equipment,
			 appliances, glass cups and ashtrays, and cable television services shall be
			 subject to sales tax. Items that are used in the hotel room by the guest and
			 that are disposable in nature, including toilet tissue, facial tissue, and soap
			 and shampoo for the guest's personal use, shall be considered a component of
			 the service of hotel room rental, and shall be exempt from sales tax.
(c) Services of installing,
			 applying, repairing, servicing, maintaining, or altering the hotel's physical
			 plant, including the equipment, shall be taxable.
(d) Each hotel may purchase, exempt from
			 sales tax, premium cable television service channels that are separately billed
			 to the guest. Each hotel shall collect sales tax for the cable television
			 services billed by the hotel to the guest.
(e) Electricity, gas, fuel, and water
			 actually used by a hotel in sleeping rooms shall be exempt from sales tax. The
			 exemption shall not apply to electricity, gas, fuel, and water consumed in a
			 hotel's common areas, parking lots, offices, swimming pools, ballrooms, banquet
			 rooms, reception rooms, meeting rooms, and other areas that are either not
			 rented by the hotel or whose rental charges are not taxed under the act. If
			 electricity, gas, fuel, or water is furnished through one meter, the hotel
			 shall furnish the utility with a statement showing the electricity, gas, fuel,
			 or water actually used in the rented sleeping rooms of the hotel so the utility
			 can determine the percentage of electricity, gas, fuel, or water that is
			 taxable. Each hotel shall make available to the department of revenue the
			 formula and computations used to determine the exemption.
(f) Receipts from providing laundry services,
			 dry cleaning, and valet services shall be taxable. If a hotel sends a guest's
			 clothing out to a third-party cleaner, the hotel may purchase the cleaning
			 exempt from sales tax for resale purposes, and shall include the charge and
			 sales tax on the guest's bill.
(g)
			 Each hotel purchasing water, soap, solvents, and other cleaning materials for
			 the hotel's own use in cleaning or maintaining guest rooms, swimming pools, and
			 other areas of the hotel shall be subject to sales tax.