Kan. Admin. Regs. § 92-19-71 - Mobile phone, cellular phone, beeper and similar services
(a) Sales tax shall
be imposed on the gross receipts received from cable, community antennea,
subscriber radio and television services. A mobile phone, cellular phone,
beeper or other similar services is deemed to be a subscriber radio service.
The gross receipts received from mobile phone, cellular phone, beeper and other
similar services are subject to sales tax.
(b) Sales tax shall be imposed on the total
cost to the consumer without any deduction or exclusion for:
(1) The cost of the property or service sold;
(2) services used or expended;
(3) materials used;
(4) losses, overhead or any other cost of
expense; or
(5) profit, regardless
of how any contract, invoice or other evidence of the transaction is stated or
computed, and whether separately billed or segregated on the same bill.
(c) Sales tax applies
to all amounts paid for a mobile phone, cellular phone, beeper or other similar
service, regardless of whether there is actual consumption of the service.
(d) Each charge for the use of
equipment and facilities furnished in connection with, supplemental to or as an
aid in the usage of a mobile phone, cellular phone, beeper or other similar
tangible personal property shall be taxable.
(e) Each retailer shall collect sales tax on
subscriber radio services which are resold to their customers. Each retailer
furnishing a mobile phone, cellular phone or other similar service may purchase
the service from the retailer's vendor exempt from sales tax for resale
purposes by furnishing the vendor a Kansas resale exemption certificate.
(f) Each retail sale involving the
use or furnishing of a mobile phone, cellular phone, beeper or other similar
service shall be considered to have been consummated at the billing address of
the subscriber as it appears in the retailer's records. Each retail lease of
telecommunication and data processing equipment used on connection with a
mobile phone, cellular phone, beeper of other similar service shall be
considered to have been consummated at the billing address of the lessee as it
appears in the retailer's records.
Notes
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