Casino Did Not Owe Use Tax on Lottery Gaming Machines

Wednesday, January 10th, 2018

 
 
Lottery Gaming Machine at Casino.
Share
Link
Kansas
Hotels, Casinos & Resorts

The Kansas Supreme Court recently ruled that a casino's purchase of electronic gaming machines was not subject to use tax.

A casino managed a lottery gaming facility in Kansas. Under Kansas law, the lottery gaming portion of the casino must be owned and operated by the state. The lottery gaming portion consisted of the gaming floor and its operations, including electronic gaming machines. The casino purchased gaming machines from out of state for use in the lottery gaming portion and paid use tax on the purchase. The casino then sought a refund for the use tax paid on the purchase.

The Kansas Supreme Court ruled that a taxpayer must own personal property to be subject to use tax on that property. Here, the casino did not own the electronic gaming machines because Kansas law required the state to own and operate the lottery gaming portion of the casino. Therefore, the casino was entitled a refund for the use tax paid on the purchase of the electronic gaming machines.

https://www.ttrus.com/Casino Did Not Owe Use Tax on Lottery Gaming Machines


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Maryland Sales Tax Holiday for Energy Efficient...

Friday, February 16th, 2018 -The Maryland sales tax holiday for energy efficient appliances runs from Saturday, February 17, 2018, at 12:01...

Dental Prostheses Exempt in Michigan

Wednesday, February 14th, 2018 -The Michigan Department of Treasury recently released a publication describing the retroactive exemption for d...

Taxability of Amusement Devices and Video Games in...

Monday, February 12th, 2018 -The Wisconsin Department of Revenue has released guidance addressing the taxability of video games and amuseme...

Video Streaming Subscriptions Taxable in Texas

Friday, February 9th, 2018 -The Texas Comptroller of Public Accounts recently ruled that video streaming and add-on services are taxable a...

Moratorium on Medical Devise Excise Tax Extended Two More...

Wednesday, February 7th, 2018 -The United States Congress extended the moratorium on the Medical Device Excise Tax (MDET) for another two yea...

2018 Colorado Sales Tax Rounding Change

Monday, February 5th, 2018 -The Colorado Department of Revenue has released guidance explaining new rounding rules for sales tax returns f...