Kan. Admin. Regs. § 92-19-24 - Renting of rooms by hotels; taxable property and services
(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.
Notes
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