Kan. Admin. Regs. § 92-19-18a - Signs and billboards
(a) Signs.
(1) The custom fabrication, sale, and
installation of a sign shall be a retail sale. The sale shall be subject to
sales tax on the full selling price charged to the consumer.
(2) The custom painting, lettering,
maintenance, and repair of signs shall be retail sales of taxable services.
These sales shall be subject to sales tax on the full selling price charged to
the consumer, whether the sign is on a door, window, building, motor vehicle,
trailer, or other real or personal property.
(3) Materials that are used to fabricate,
paint, maintain, or repair signs of others shall be exempt from sales tax when
purchased by a sign dealer or custom painter since sales tax is required to be
collected by the dealer or painter on the full selling price charged to the
consumer. Sales to sign dealers and sign painters of tools, equipment, and
machinery shall be subject to sales tax at the time of sale.
(b) Billboards.
(1) Sales tax shall not apply to charges for
the rental or lease of billboard space, for advertising messages on electronic
billboards, or for other advertising exposure time on other types of signs and
billboards.
(2) When a billboard
advertising company fabricates and erects a billboard, the billboard company's
subsequent rental or lease of space on the billboard shall be considered to be
a nontaxable advertising service. A billboard advertising company that erects
its own billboards and leases billboard space shall be responsible for paying
or accruing tax on the materials used to fabricate, erect, and alter the
billboard.
(3) When a sign company
fabricates and erects a billboard for a third party billboard advertising
company that is buying the billboard, the sign company shall collect sales tax
on the full selling price. Any subsequent rental or lease of space on the
billboard by the billboard advertising company shall be considered to be a
nontaxable service.
(c)
Portable sign rentals. Sales tax shall apply to rental or lease charges for the
use of portable advertising signs. Sales tax shall be collected on the lease
and rental charges in the same manner as for other leases and rentals of
tangible personal property.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.