Kansas landlord and tenant rules

Seayora publishes 5 Kansas rules, covering contractor sales tax, security deposits. Every one is generated from the statute it cites — the same rule Seayora's own deadline engine enforces on a live tenancy — and carries the date it was last checked.

Kansas at a glance

RuleKansas
Do contractors charge sales tax in Kansas?Consumer of materials
Is appliance repair taxable in Kansas?Taxable, with the parts
Is contractor labor taxable in Kansas?Taxable — residential and commercial
How long does a landlord have to return a security deposit in Kansas?30 days
How much can a landlord charge for a security deposit in Kansas?1 month of rent

Contractor sales tax in Kansas

Do contractors charge sales tax in Kansas?

In Kansas a contractor is treated as the CONSUMER of the materials they build into real property. That means the contractor pays sales tax when they buy the materials, and does not add sales tax to the customer's invoice for that work — the tax is already inside the price. Kansas also has county, city or special-district rates on top of the state rate, so the rate depends on where the job site is, not where the contractor is based. Source: K.S.A. 79-3603(p),(q) (services of installing or applying tangible personal property, and services to repair, service, alter or maintain real property).

Kansas exempts ORIGINAL CONSTRUCTION — which includes a total reconstruction after a casualty and certain additions — while taxing remodel and repair. That exemption is broader than "capital improvement" in other states, so a capital-improvement line here should be checked against the original-construction test rather than assumed.

Full answer and the checkable figures.

Is appliance repair taxable in Kansas?

Yes. Kansas taxes the LABOR on repairs to tangible personal property — an appliance, a boiler or a unit that never becomes part of the building — as well as the parts. This is a different question from work on the real property itself: the same technician on the same visit can be doing taxable work on an appliance and differently treated work on the structure, and the invoice has to tell them apart. Source: K.S.A. 79-3603(p),(q) (services of installing or applying tangible personal property, and services to repair, service, alter or maintain real property).

Kansas exempts ORIGINAL CONSTRUCTION — which includes a total reconstruction after a casualty and certain additions — while taxing remodel and repair. That exemption is broader than "capital improvement" in other states, so a capital-improvement line here should be checked against the original-construction test rather than assumed.

Full answer and the checkable figures.

Is contractor labor taxable in Kansas?

Yes. Kansas taxes the LABOR on repair and maintenance work to real property, on both residential and commercial jobs. Repair and maintenance is not the same thing as a capital improvement, which is exempt to the customer in Kansas — the classification of the job is what decides the tax, not the wording on the invoice. Source: K.S.A. 79-3603(p),(q) (services of installing or applying tangible personal property, and services to repair, service, alter or maintain real property).

Kansas exempts ORIGINAL CONSTRUCTION — which includes a total reconstruction after a casualty and certain additions — while taxing remodel and repair. That exemption is broader than "capital improvement" in other states, so a capital-improvement line here should be checked against the original-construction test rather than assumed.

Full answer and the checkable figures.

Security deposits in Kansas

How long does a landlord have to return a security deposit in Kansas?

In Kansas, a landlord has 30 days after the tenancy ends to return the security deposit, together with an itemised statement of any deductions. 14 days after determination of deductions, no later than 30 days after termination. This is K.S.A. § 58-2550.

Full answer and the checkable figures.

How much can a landlord charge for a security deposit in Kansas?

In Kansas, a security deposit is capped at 1 month of rent. One month's rent (1½ furnished). This is K.S.A. § 58-2550.

Full answer and the checkable figures.

Sources

  • K.S.A. 79-3603(p),(q) (services of installing or applying tangible personal property, and services to repair, service, alter or maintain real property).
  • K.S.A. § 58-2550

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses these rules

Seayora computes the deadline this rule sets from the tenancy’s own dates, shows it on the lease and the deposit statement, and reminds the landlord before it falls due — so the answer above is not reference material sitting beside the product, it is the rule the product enforces.

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