Information Guide Engineering Services Self-Audit …

1 Information GuideIdentifying Information : Engineering Services Self-Audit Fact SheetTax Type:Kansas Retailers' Sales TaxBrief Description: Engineering Services Self-Audit Fact SheetKeywords:Approval Date:12/15/2005 Body: KANSAS DEPARTMENT OF REVENUEAUDIT SERVICESENGINEERING Services Self-Audit FACT SHEETENGINEERING SERVICESE ngineering consulting Services are by Engineering Services :Furniture and fixtures, including but not limited to: desks, lamps, tables, chairs, shelving, plants, planters, artwork, signsTaxableCopiers, printers, and fax machinesTaxableLaptop & desktop computersTaxableCalculators, drafting equipment, calibration equipment including any type of gases used to run the equipmentTaxableSoftware & software upgrades and labor Services to modify, alter, update or maintain software.

2 TaxableCustomized software, software upgrades and labor Services to modify, alter, update or maintain customized software - "customized" software = software originally developed for a single end on and after July 1, 2002 through December 31, 2004 - Exempt all other periodsNewspaper and magazine subscriptions, reference books and materials, forms, printed matter (including promotional brochures, etc.), business cards, notepadsTaxableLease, rental or purchase of any tangible personal property - copier, fax, vehicleTaxableLicensing fees, registration fees, or continuing education feesExemptSecurity cameras and other security equipmentTaxableOffice utilitiesTaxableProfessional Services such as accounting or legal servicesExemptPromotional items including but not limited to.

3 Calendars, mugs and articles of clothingTaxableComplimentary items such as pens, magnets, notepads, etcTaxableComplimentary bottled water, soft drinks, coffee, creamer, sugar, cups and stir sticksTaxableShredding servicesExemptCleaning Services , plant watering and careExemptTrash removalExemptPurchase or Lease of real estate, InsuranceExemptRepair and remodeling labor Services to real estateTaxableLabor Services on original construction of new building or facilityExemptParts and labor Services of repairing, servicing, altering or maintaining tangible personal property, such as computers, printers, copiers, security equipment, or service agreements for tangible personal property such as, computers, printers, copiers, security equipment, as in newspapers, radio, television, etcExemptSales by Engineering Services :Consulting feesExemptCompany vehiclesTaxable "isolated or occasional sales," the buyer is required topay the sales tax uponregistrationUsed equipment sales on occasional basisExemptSale of building materials and Services to install and maintain tangible personal property at a commercial Composed: 07/06/2006 Date Modified: 07/06/2006