K.A.R. 92-19-69
Caterers.
# (a)
Each person engaged in the business of catering is a retailer as defined in K.S.A. 1986 Supp. 79-3602(d). Each retailer shall collect sales tax on the total gross receipts received from the sale of food, meals and drinks, other than alcoholic liquor as defined in K.S.A. 41-102 as amended by L. 1987, Ch. 182,
Sec. 1 and amendments, and cereal malt beverages as defined in K.S.A. 41-2701 as amended by L.
1987, Ch. 182, Sec. 97, and amendments, unless specifically exempt. Sales tax shall be imposed on the total selling price of the transaction without any deduction or exclusion for labor or services expended, skill, time spent, overhead and other expenses incurred by the caterer in producing the tangible personal property or profit thereon, 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.
# (b)
Each amount designated as a service charge added to the price of food, meals or drinks, shall be a part of the selling price of the food, meals or drinks, and shall be included in the total selling price subject to sales tax, even though such charges are made in lieu of tips and are paid over by the retailer in whole or in part to the retailer’s employees.
# (c)
The gross receipts received by a person holding a temporary permit as defined in K.S.A.
41-2601 as amended by L. 1987, Ch. 182, Sec.
60, from each sale of alcoholic liquor as defined in K.S.A. 41-102 as amended by L. 1987, Ch. 182,
Sec. 1 and amendments, and cereal malt beverages as defined in K.S.A. 41-2701 as amended by
L. 1987, Ch. 182, Sec. 97 and amendments, upon which no Kansas excise tax has been paid, shall be subject to sales tax. (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602, K.S.A. 1986 Supp. 79-3606 as amended by L.
1987, Ch. 292, Sec. 32, as further amended by L.
1987, Ch. 64, Sec. 1; effective May 1, 1988.)
Amendment history
(Authorized by K.S.A. 79- 3618; implementing K.S.A. 1986 Supp. 79-3602, K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1; effective May 1, 1988.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (40 sections)
- 92-19-55 · 92-19-55
- 92-19-55a · 92-19-55a
- 92-19-55b · Operating leases.
- 92-19-56 · 92-19-56
- 92-19-57 · Sales tax on motor fuels, special fuels, liquefied…
- 92-19-58 · Revenue rulings.
- 92-19-59 · Private letter rulings.
- 92-19-61 · 92-19-61
- 92-19-61a · Retailers’ responsibility to collect sales tax; presumption…
- 92-19-62 · Warranties, service and maintenance contracts.
- 92-19-63 · Limitations.
- 92-19-64 · 92-19-64
- 92-19-64a · Responsible individuals.
- 92-19-65 · Medical equipment and supplies.
- 92-19-66 · Contractors, subcontractors and repairmen; purchases of…
- 92-19-66a · 92-19-66a
- 92-19-66b · Labor services.
- 92-19-66c · Purchase and lease of tools and equipment.
- 92-19-66d · 92-19-66d
- 92-19-66e · Project exemptions.
- 92-19-67 · 92-19-67
- 92-19-68 · 92-19-68
- 92-19-69 · Caterers.
- 92-19-70 · 92-19-70
- 92-19-71 · Mobile phone, cellular phone, beeper and similar services.
- 92-19-72 · Retail sales between related entities.
- 92-19-73 · Membership fees and dues.
- 92-19-74 · Accounting periods; monthly filing of returns.
- 92-19-75 · 92-19-75
- 92-19-76 · Sales to political subdivisions of the state of Kansas.
- 92-19-77 · Sales to the United States, its agencies and…
- 92-19-78 · 92-19-78
- 92-19-79 · Oil, gas and water wells.
- 92-19-80 · 92-19-80
- 92-19-81 · Abatement of final tax liabilities.
- 92-19-82 · Direct pay permits.
- 92-19-200 · 92-19-200
- 92-19-201 · Refund of sales tax paid upon food; definition of domicile;…
- 92-19-202 · Refund of sales tax paid upon food; right of representative…
- 92-19-203 · Refund of sales tax paid upon food; death of claimant…