Prior Year Tax Notices
The Department of Revenue has issued the following new tax notices:
2023
- Notice 23-13 New Procedure for Filing Tax Warrant Release
- Notice 23-12 Food Sales Tax Rate Reduction
- Notice 23-11 Changes to Sales Tax Return Filing Requirements
- Notice 23-10 Change to Corporate Income Tax Rate
- Notice 23-09 Research and Development Tax Credit
- Notice 23-08 Kansas Affordable Housing Tax Credit Act
- Notice 23-07 Kansas Housing Investor Tax Credit Act
- Notice 23-06 Additional Personal Exemption For Disabled Veterans
- Notice 23-05 First-Time Home Buyers Savings Accounts
- Notice 23-04 Kansas Apprenticeship Act Tax Credit
- Notice 23-03 Tax Credit For Low-Income Students Scholarship Contributions
- Notice 23-02 Delivery Fees Charged by a Retailer
- Notice 23-01 Notice 23-01 Minimum Age to Purchase Tobacco Products in the State of Kansas
2022
- Notice 22-16 SALT Parity Act
- Notice 22-15 Kansas Food Sales Tax Rate Reduction
- Notice 22-14 Kansas Targeted Employment Act
- Notice 22-13 ST-16 Retailers' Sales Tax Return No Longer Used
- Notice 22-12 Historic Preservation Tax Credit
- Notice 22-11 Commercial Restoration and Preservation Credit
- Notice 22-10 Aviation and Aerospace Tax Credits
- Notice 22-09 New Homestead Property Tax Refund Program Available
- Notice 22-08 Rural Opportunity Zone Credit Extended
- Notice 22-07 Teachers' Purchases of School and Classrom Supplies Tax Credit
- Notice 22-06 Child Day Care Assistance Credit
- Notice 22-05 Short Line Railroad Credit
- Notice 22-04 COVID-19 Retail Storefront Property Tax Relief Act
- Notice 22-03 Community College and Technical College Contributions Tax Credit
- Notice 22-02 Accelerated Monthly Filing Frequency for Sales Tax Filers
- Notice 22-01 Exempt Sales of Fencing Materials and Services
2021
- Notice 21-26 Sales Tax Exemption for Certain Motor Vehicles Sold to Nonresidents for Removal from Kansas Revision of Form ST-8B
- Notice 21-24 Marketplace Facilitators – Lodging
- Notice 21-23 Click-Through Nexus Eliminated
- Notice 21-22 Withholding Tax Tables Updated
- Notice 21-21 Kansas Taxpayer Protection Act
- Notice 21-20 Exclusion of Compensaton Fraudulently Obtained By Another Person
- Notice 21-18 Privilege Tax Deduction for Interest Income from Certain Qualified Agricultural Real Estate Loans and Single Family Residence Loans
- Notice 21-17 Remote Sellers
- Notice 21-16 Privilege Tax-Subtraction of FDIC Premiums
- Notice 21-15 Sales and Compensating use Tax Exemption on Manufacturer Cash Rebates for the Purchase of a Motor Vehicle
- Notice 21-14 Marketplace Facilitators – Products
- Notice 21-13 Angel Investor Credit Changes
- Notice 21-12 High Performance Incentive Program (HPIP) Credit Changes
- Notice 21-11 Friends of Cedar Crest Association Credit
- Notice 21-10 Eisenhower Foundation Credit
- Notice 21-09 Income Tax Filing Deadline-For Taxpayers not Filing Corporate Income Tax
- Notice 21-08 Changes Regarding Business Income
- Notice 21-07 Change in Corporate Income Tax Filing Deadline
- Notice 21-06 First-Time Home Buyers Savings Account Act
- Notice 21-05 Rural Opportunity Zone Credit Expanded and Extended
- Notice 21-04 Disabled Access Credit
- Notice 21-03 Withholding for Teleworkers
- Notice 21-02 Changes to Deductions for Individuals
- Notice 21-01 Changes to Filing and Payment Due Dates for Individual Income Tax, Fiduciary Income Tax, and Homestead or Property Tax Relief Refund Claims
2020
- Notice 20-04 Sales Tax Requirements Concerning Digital Currency Under the Retailers’ Sales and Compensating Tax Acts
- Notice 20-03 Extended Filing Date for 2019 Corporate Income Tax Returns
- Notice 20-02 Waiver of Penalty and Interest for Estimated Tax Payments for Individual and Corporate Income Taxes and Privilege Tax
- Notice 20-01 Changes to Filing and Payment Due Dates for Homestead or Property Tax Relief Refund Claims and Individual, Fiduciary and Corporate Income Tax, and Privilege Tax
2019
- Notice 19-05 Extended Filing Date for 2018 Corporate Income Tax Returns
- Notice 19-04 Sales Tax Requirements For Retailers Doing Business in Kansas
- Notice 19-03 2019 Motor Fuel Legislative Update
- Notice 19-02 Exempt Sales of Gold or Silver Coins; And Palladium, Platinum, Gold or Silver Bullion
- Notice 19-01 HB 2035 - Tax Imposed on Cereal Malt Beverage by Retail Liquor Stores
- Environmental Fee Adjustment Effective January 1, 2020
2018
- Notice 18-05 Extended Filing Date for 2017 Corporate Income Tax Returns
- Notice 18-04 2017 AND 2018 Changes to Sales of Cereal Malt Beverage and Beer
- Notice 18-03 Increase in Oil and Gas Conservation Fees
- Notice 18-02 Sales and Compensating Use Tax Exemption on Manufacturer Cash Rebates for the Purchase or Lease of a Motor Vehicle
- Notice 18-01 Refund on Tax on Motor Fuel Used in Concrete Mixer Trucks
2017
- Notice 17-13 2017 Liquid Fuel Carrier License – Propane Haulers
- Notice 17-12 Cigarettes, Electronic Cigarettes, Consumable Material and Other Tobacco Products
- Notice 17-11 - Sales Tax Filing and Remittance Frequency Thresholds Adjusted
- Notice 17-10 - Withholding Tax Due Date Changes
- Notice 17-09 Estimated Tax Payments For Nonwage Business Income
- Notice 17-08 -Tax Credit for Low Income Student's Scholarship
- Notice 17-07 -Credit for Child and Dependent Care
- Notice 17-06 - Itemized Deductions for Individual Income Tax
- Notice 17-05 - Net Operating Losses For Individuals
- Notice 17-04 - Changes to Individual Low Income Exclusion
- Notice 17-03 Changes to Addition and Subtraction Modifications Related to Nonwage Business Income - REVISED 12/06/2017
- Notice 17-02 Income Tax Rates and Withholding Rates Changed for Individuals, Estates, and Trusts
- Notice 17-01 Exempt Sales of Fencing Materials Aand Services
2016
- Notice 16-06 - Consumable Material Notice
- Notice 16-05 - Extension of Consumable Material Tax
- Notice 16-04 - Exempt Sales of Fencing Materials and Services
- Notice 16-03 - Kansas Withholding on Payments Made to Personal Care Service Providers
- Notice 16-01 - PACT Act Reporting
2015
- Notice 15-16 - No Withholding on Certain Medicaid Waiver Payments
- Notice 15-15 - Credit for Tax Paid to Another State
- Notice 15-14 - Liquor Enforcement Tax Due on Distributor Samples
- Notice 15-13 - Policy for Liability Relief from Changes in Taxability Matrix Replaces Notice 14-01
- Notice 15-12 - Kansas Disaster Utilities Response Act
- Notice 15-11 - Subtraction Modification Changed to Exclude Guaranteed Payments
- Notice 15-10 - Social Security Numbers Required for Income Tax Credits
- Notice 15-09 - Rural Opportunity Zone Credit Extended
- Notice 15-08 - Modification for Christmas Trees Grown in Kansas
- Notice 15-07 - Itemized Deductions for Individual Income Tax
- Notice 15-06 - Income Tax Rates Changed for Individuals, Estates and Trusts
- Notice 15-05 - Certain Individuals Exempt from Income Tax
- Notice 15-04 - 2015 Motor Fuel Legislative Update
- Notice 15-03 - Instructions for Reporting Sales Receipts on Sales Tax Returns Filed for July 2015
- Notice 15-02 - Recent Legislation Increases the Kansas State Sales and Use Tax Rate from 6.15% TO 6.5% Effective JULY 1, 2015
- Notice 15-01 - Cigarette Tax Increase and Inventory Requirements - REVISED
2014
- Notice 14-17 - Kansas Vendor Discount Rates Reduced for Missouri and Nebraska Retailers
- Notice 14-16 - New Sales Tax Exemption for Surface Mining Operations
- Notice 14-15 - Motor Fuel Legislative Update (revised 08/19/2014)
- Notice 14-14 - Tax Credit for Low Income Students Scholarship Program
- Notice 14-13 - New Sales Tax Exemption for Certain Agricultural Operations
- Notice 14-12 - Mineral Severance Tax Return Due Date - revokes prior Notice 12-16
- Notice 14-11 - Amended Definition of Income for Homestead
- Notice 14-10 - Expensing Deduction Available to Banks
- Notice 14-09 - Nonresident Withholding
- Notice 14-08 - Income Tax Penalty
- Notice 14-07 - Rural Opportunity Zones
- Notice 14-06 - Disabled Accessibility Credit Reenacted
- Notice 14-05 - Adoption Credit Reenacted
- Notice 14-04 - Modification for Net Gain from Sale of Certain Livestock (revised 07/15/2014)
- Notice 14-03 - Human Organ Transplants
- Notice 14-02 - Self Employment Tax Deduction for Ministers
- Notice 14-01: Policy for Liability Relief from Changes in Taxability Matrix - Replaced by Notice 15-13
2013
- Notice 13-18 - Removed - No longer valid
- Notice 13-17 - Kansas Composite Returns
- Notice 13-16 - 2013 Motor Fuel Legislative Update
- Notice 13-15 - 2013 Mineral Severance Tax Legislative Update
- Notice 13-14 - Standard Deduction For Individual Income Tax Increased
- Notice 13-13 - Rural Opportunity Zones
- Notice 13-12 - Food Sales Tax Credit
- Notice 13-11 - Itemized Deductions For Individual Income Tax
- Notice 13-10 - Income Tax Rates Lowered For Individuals, Estates, and Trusts
- Notice 13-09: 2013 Liquor Drink Tax Legislative Update
- Notice 13-08: State Sales Tax Rate Change
- Notice 13-07: Revoked
- Notice 13-06: Homestead Property Tax Refunds - Expensing Deductions
- Notice 13-05: Changes to Requirements for Certain Remote Retailers to Register and Collect and Remit Kansas Retailers' Sales or Use Tax
- Notice 13-04: Kansas Privilege Tax - Losses
- Notice 13-03: Changes to Kansas Tax Due to Changes Related to Abortion Laws
- Notice 13-02: Kansas Income Tax - Changes to Basis Rules
- Notice 13-01: Filing Deadline for Farmers and Fishers
Revenue Rulings
- Revenue Ruling 19-2013-01: Sales Tax Treatment of Home Service Contracts
2012
- Notice 12-16: Revoked - See Notice 14-12
- Notice 12-15: Revoking Revenue Ruling 19-2012-01
- Notice 12-14: Homestead Property Tax Refund for Renters Repealed
- Notice 12-13: Food Sales Tax Refund Repealed
- Notice 12-12: S Corporations Owning Banks, Savings and Loans, or Federal Savings Associations
- Notice 12-11: Changes to Addition and Subtraction Modifications - Income Exempt form Kansas Tax
- Notice 12-10: Revoked - See Notice 13-14
- Notice 12-09: Recent Changes Do Not Affect Corporate Income Tax
- Notice 12-08: Net Operating Losses
- Notice 12-07: Revoked - See Notice 13-11
- Notice 12-06: Revoked - See Notice 13-10
- Notice 12-05: Elimination of Certain Income Tax Credits
- Notice 12-04: Credits and Subtraction Modifications Repealed
- Notice 12-03: Certain Deductions Limited to Corporate Income Tax Payers
- Notice 12-02: Mineral Severance Tax
- Notice 12-01: 2012 Motor Fuel Legislative Update
- Environmental Assurance Fee of $.01 per gallon resumes September 1, 2012
Revenue Rulings
- Revenue Ruling 19-2012-02: Application of 2012 HB 2117 to Certain Income Received by Individuals
- Revised Revenue Ruling 19-2004-1: Application of Kansas retailers' sales and compensating use tax to sales and delivery of modular homes in Kansas
- Revised Revenue Ruling 19-2010-04: Tax Base for Kansas Transient Guest Taxes and the Sales Tax Imposed at K.S.A. 2009 Supp. 79-3603(g)
Questions and Answers
2011
- 11-03 Rural Opportunity Zones
- 11-02 Motor Fuel Legislative Update
- 11-01 Sales Tax Law Changes in 2011 Kansas Legislative Session
- Environmental Assurance Fee adjustment
Revenue Rulings
- Revenue Ruling 19-2011-03 Requirements for Displaying Cigarette and Tobacco Products Licenses
- Revenue Ruling 19-2011-02 Requirements for the Maintaining Cigarette and Other Tobacco Product Invoices
- Revenue Ruling 19-2011-01 Sales Tax Treatment of Charges for Participation in Guided and Non-guided Hunting and Certain Sales of Game Birds
2010
- 10-08 Sunset of the Kansas Estate Tax; "Pick-Up" Tax and "Stand Alone" Estate Tax
- 10-07 Kansas Estate Tax Repealed for Estates of Decedents Dying on or After Jan. 1, 2010
- 10-06 Oklahoma Reciprocal Rate Reduction - Revised September 1, 2014
- 10-05 Simplified Electronic Return Policies - Revised July 1, 2014
- 10-04 2010 Motor Fuel Legislative Update
- 10-03 Instructions for Reporting Sales Receipts on Sales Tax Returns Filed for July 2010
- 10-02 Sales Tax Rate Increase Notice - Revised June 22, 2010
- 10-01 Petroleum Products Inspection Rate Change
- Notice of Environmental Assurance Fee change
2009
- 09-12 Spouses of United States Military Servicemembers
- 09-11 New Kansas Tax-Exempt Entity Exemption Certificates to be Issued
- 09-10 Cash for Clunkers a/k/a Car Allowance Rebate System (CARS)
- 09-09 Reduction of Tax Credits by 2009 HB 2365
- 09-08 Kansas Discount Rates for Colorado RetailersRevised September 1, 2014
- 09-07 Sales and Use Tax Refund Statute of Limitations Reduced to One Year
- 09-06 Sales Tax Base on Motor Fuel Purchases Includes Federal Excise Taxes
- 09-05 Manufacturer's Rebate on the Purchase or Lease of New Motor Vehicles
- 09-04 Sales Tax Treatment of Charges for Participation in Guided and Non-guided Hunting and Retail Sale of Game Birds
- 09-03 Kansas Retailers' Sales or Compensating Use Tax Rate Changes
- 09-02 Agricultural Ethyl Alcohol Producer Incentive Regulation Changes
- 09-01 Retail Dealer Incentive Funding Pulled
- 09-00 Environmental Assurance Fee to resume effective March 1, 2009
- Environmental Assurance Fee to resume effective March 1, 2009
2008
- 08-06 Kansas Income Tax Treatment of Certain Washburn University Retirement Benefits
- 08-05 Monthly Reporting Forms Revisions and Additions
- 08-04 Kansas Income Tax Treatment of Certain Washburn University Retirement Benefits
- 08-03 Kansas Sales Tax and Internet Service Providers
- 08-01 Kansas Inheritance Tax Ends on July 1, 2008
- Petroleum Products Inspection Fee Reduction
2007
- 07-07 New K-4 Form for State Withholding
- 07-06 Charges for delivery of "direct mail"
- 07-05 Kansas Income Tax Treatment of Certain Payments from the Kansas Public Employees Retirement System (KPERS)
- 07-04 2007 Motor Fuel Legislative Update
- 07-03 Sales and Use Taxation of Third-Party Drop Shipment
- 07-02 Penalties for Late Filing of Sand Royalty Reports
- 07-01 ATV ∓ Work-Site Utility Vehicle Update
2006
- 06-09 2006 Motor Fuel Refund Legislative Update
- 06-08 Changes to the Kansas Estate Tax
- 06-07 Credit/Refund Requests E-85 Inventory January 1, 2007
- 06-06 Biodiesel Requirements and Questions and Answers - REVISED 9/11/2006
- 06-05 2006 Tax Legislation
- 06-04 2006 Motor Fuel Legislative Update
- 06-03 Sales and Compensating Use Tax Exemption on Manufacturer Cash Rebates for the Purchase or Lease of a Motor Vehicle
- 06-02 Work-Site Utility Vehicle Farm Machinery & Equipment Sales Tax Exemption
- 06-01 Summary of 2006 House Bill 2878 relating to motor fuel permits
- 00-00 Increase in the Oil and Gas Conservation Fees
2005
- 05-08 Local Sales Tax on Water
- 05-07 Verifying Kansas Exemption Certificates
- 05-05 Kansas Income Tax Treatment of Certain Payments Received from the Regents Retirement Plan
- 05-04 Kansas Income Tax Treatment of Certain Payments from the Kansas Public Employees Retirement System (KPERS)
- 05-03 2005 Motor Fuel Legislative Update
- 05-02 2005 Legislative Highlights
- 05-01 Schedule A Deductions of Sales Tax
- Environmental Assurance Fee of $.01 per gallon effective May 1, 2005
2004
- 04-13 Revised notice - sales to nonresidents of Kansas
- 04-12 New Kansas Tax-Exempt Entity Exemption Certificates Have Been Issued
- 04-11 Streamlined Sales Tax Compliance
- 04-10 Department to Issue Identification Numbers to Exempt Entities
- 04-09 Diplomatic Tax Exemption
- 04-08 Clean Drinking Water Fee – Election Available
- 04-07 New sales tax exemptions effective January 1, 2005
- 04-06 Sale of Aircraft Repair Parts abd Services
- 04-05 Sale of Hearing Aids
- 04-04 Internet, Telephone and Mail Order Cigarette sales
- 04-03 ndividual Estimated Income Tax Rules Changed
- 04-02 Local Use Tax Exemption Available for Certain Contracts
- 04-01 2004 Motor Fuel Legislative Update
2003
- 03-10 Application of the New Sourcing Rules to Certain Businessesx
- 03-08 Implications of 2003 Session HB2005 for the Kansas Estate (Pick-Up) Tax
- 03-07 Retroactive Repeal of Succession Tax - Refund Procedures
- 03-06 Succession Tax Repealed Retroactively
- 03-05 Local sales or compensating use tax on vehicle leases/rentals
- 2003-05 Fuel Tax Increase
- 03-04 New "destination-based" sourcing rules for retailers' sales and compensating use tax
- 03-03 Kansas Retailers' Compensating Tax
- 03-02 Kansas Local Consumers' Compensationg Use Tax
- 03-01 Application of local sales tax; changes
2002
- 02-12 Notice of Cigarette Tax Increase and Inventory Requirements
- 02-09 State sales tax rate increase effective 07-01-2002
- 02-06 2002 Changes To Kansas Withholding Tax
- 02-05 Local compensating use tax on sales and long-term leases of vehicles within Kansas
- 02-04 Notice of Cigarette Tax Increase and Inventory Requirements
- 02-03 Notice to Licensed Cigarette Wholesalers and Tobacco Distributors
- 02-02 Fuel Tax Increase
- 02-01 Recent Changes In The Taxation of Estates Of Decedents Dying On or After January 2, 2002
Revenue Rulings
2001
- 01-07 Sales Taxation of Kansas Grain Elevator Purchases on and after January 1, 2001
- 01-06 Sale of Motor Fuel to Retailers and Individuals on Indian Reservations and Lands
- 01-05 Alcohol Incentive Fund Changes (House Bill 2011)
- 01-03 2001 Changes to the Homestead Property Tax Refund Law
- 01-02 To Kansas Public Water Supply Systems About the Clean Drinking Water Fee
- 01-01 Fuel Tax Increase
- Reporting Sales to Consumers
- Privilege Taxation of Financial Institution
2000
- 00-11 Kansas World War II Memorial Fund Established
- 00-10 Changes To The Kansas Homestead Property Tax Refund Law
- 00-09 Managed Audit Agreements per Senate Bill 226 from the 2000 Legislative Session
- 00-08 Kansas Exemption for Manufacturing Machinery & Equipment as Expanded by House Bill No. 2011
- 00-07 Sale of Cigarette and Tobacco Products to Retailers and Individuals on Indian Reservations and Lands
- 00-03 Kansas Withholding Tax
- 00-02 Sales of Cigarettes
- 00-01 Bingo Law Changes Effective July 1, 2000
1999
- 99-14 Sales Tax Exemptions for Religious Organizations
- 99-13 Notice to all Bingo Licensees, Premises Lessors and Distributors
- 99-11 Important Notice to Kansas Fireworks Retailers
- 99-10 1999 Legislative Changes to the Dry Cleaning Environmental Surcharge and Solvent Fee
- 99-09 Fuel Tax Increase
- 99-08 Kansas Estate Tax Liens
- 99-04 Illegal Bingo Games
- 99-03 Oil Lease Working Interest Credit
- 99-02 Summary of 1999 Cigarette and Tobacco Legislation
- 99-01 Business Machinery and Equipment Tax Credit
1998
- 98-04 1998 Sales Taxation of Broadcasters and Subscriber Radio and Television Services
- 98-01 1998 Sales Tax Changes and Exemptions
- Interest Rate Notice
- Notice To All Oil and Gas Producers and Operators 1998 Legislative Update
- Non-Highway Fuel Tax Exemptions
1997
1996
- 96-06 New Sales Tax Publications Available
- 96-04 Summary of 1996 Cigarette and Tobacco Legislation
- 96-03 Sand Royalty Fee Increase
- 96-02 Petroleum Products Inspection Fee Increase
- 96-00 IMPORTANT REGISTRATION NOTICE TO CONTRACTORS
- Tire Retreading
- May, 1996 through April, 1997, Exemptions for Oil Production
1995
- 95-12 Temporary Restraining Order
- 95-09 Some Vehicle Sales Now Exempt
- 95-07 1995 Legislative Changes - Dry Cleaning
- 95-06 Instant Bingo Tickets
- 95-05 Dry Cleaning Environmental Surcharge and Solvent Fee
- School Districts and Nonpublic Schools
1994
1993
1992
1991
- 91-02 Federal Excise Tax
- 91-01 Herbicides
- Late 2nd Quarter filing by Schools
- Sales Tax Notices
- League and Tournament Organizations
- Terrain Vehicles - Dirt Bikes
- Tire Excise Tax
- Vehicle Rental Excise Tax
- Exempt from Personal Property Tax
1990
- Application of Retailers' Sales Tax to fees charged for participation in sports, games and other recreational activities
- Sales Tax Refunds on Utilities
- Water Protection Fee
1989
1988
1987
- Sales tax on boats
- Sales of Gold, Silver and Precious Metals
- Retail Purchases and Sales by Organizations and Associations
1985
1980
- Resident of another state
- Sales and use Tax - Taxability of Motor Fuel Consumed in Off-Highway Land Improvement Projects
1978
- Taxation of Admission Charges/Exemption Of Participation Charges
- Services in Connection with Grooming of Animals and Pets are Subject to Kansas Sales Tax
1974
1972
- Imposition & Sales Tax on Club Sales
- Sales of Christmas trees
- Sales Tax on Motor Vehicles Titled in Kansas By Military Personnel
1971
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