Sales Tax State Activity Update - January 2004

Taxed After Death in Kansas

Even when you find yourself on the wrong side of the topsoil, a service performed in your behalf will trigger a sales tax obligation.

In this case, memorial markers were purchased and installed before death. Later, they were engraved with the final date. The engraving service is taxable because it is considered altering tangible personal property. Kansas considers installing, repairing, servicing, altering, and maintaining tangible personal property to be a taxable service. 2003 HB 2005, Sec. 6 (p) & (q).

(Kansas Department of Revenue, Private Letter Ruling, Ruling Number P-2003-52, 10/29/03) 01/04

---

Subscribe to CyberTax News and receive the latest indirect tax news, including rate changes, rule updates, compliance issues, and more, delivered directly to your email.

Email Address