Pub. Ks-1528 - Application For Sales Tax Exemption Certificates Page 3
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29There are several Kansas exemption certificates that do
not require an exemption number. These “fill-in” exemption
INTRODUCTION
certificates are used for such exemptions as agriculture,
resale, ingredient/component part, etc. To learn more about
exemption certificates that do not have assigned exemption
numbers, download publication KS-1520, Kansas Exemption
Certificates, from our web site:
THE CARDINAL RULE
Kansas retailers are responsible for collecting the full
TAX EXEMPT ENTITIES
amount of sales tax due on each sale to the final user or
consumer. Kansas retailers should follow this cardinal rule:
All retail sales of goods and enumerated taxable services
Since January 1, 2005, K.S.A. 79-3692 has required that
are considered taxable unless specifically exempt.
the Kansas Department of Revenue issue numbered
exemption certificates to exempt entities and organizations.
Therefore, for every sale of merchandise or taxable service
The tax-entity exemption application enables a qualified
in Kansas, the sales receipt, invoice, or bill MUST either:
organization to apply for, update, and print a sales and use
tax exemption certificate. The certificate is to be presented
• show that the total amount of sales tax due was
by tax exempt entities to retailers to purchase goods and/or
collected, or
services tax exempt from sales and use tax.
• be accompanied by a Kansas exemption certificate.
The following entities and organizations are exempt and
issued a Tax Exempt Entity Certificate from the Kansas
EXEMPTION CERTIFICATES
Department of Revenue:
• Booth Theatre Foundation
K.S.A. 79-3606(xxx)
An exemption certificate is a document that a buyer
• Catholic Charities or Youthville
presents to a retailer to claim exemption from Kansas sales
K.S.A. 79-3606(sss)
or use tax. It shows why sales tax was not charged on a
• Community action groups weatherizing low-income
retail sale of goods or taxable services. The buyer furnishes
homes
K.S.A. 79-3606(oo)
the exemption certificate and the seller keeps the certificate
• Community-based mental health centers
on file with other sales tax records.
K.S.A. 79-3606(jj)
• County Law Libraries
K.S.A. 79-3606(rrr)
An exemption certificate must be completed in its
• Domestic violence shelters of the Kansas Coalition
entirety and by regulation K.A.R. 92-19-25b must:
Against Sexual and Domestic Violence (KCSDV)
K.S.A. 79-3606(hhh)
• explain why the sale is exempt,
• Elementary and secondary schools and educational
• be dated,
institutions
K.S.A. 79-3606(c)
• describe the property being purchased, and
• Food distributor to food distribution programs
• contain the seller’s name and address; and the
K.S.A. 79-3606(iii)
buyer’s name, address, and signature.
• Free-Access Radio & TV Stations
K.S.A. 79-3606(zz)
• Frontenac Education Foundation
K.S.A. 79-3606(www)
Some exemption certificates also require a buyer to
• Habitat for Humanity organizations
furnish the Kansas tax account number or a description of
K.S.A. 79-3606(ww)
the buyer’s business. The exemption certificates for nonprofit
• Homeless Shelters
K.S.A. 79-3606(ppp)
organizations require the federal employers ID number (EIN)
• Hospitals, Blood, Tissue & Organ Banks, nonprofit
of the organization.
K.S.A. 79-3606(b)
• Jazz in the Woods
K.S.A. 79-3606 (vvv)
ASSIGNED EXEMPTION NUMBER(S)
• Kansas Academy of Science
K.S.A. 79-3606(ggg)
• Kansas Bioscience Authority
K.S.A. 74-99b12
• Kansas Chapters of Specific Nonprofit
There are four types of exemption certificates that have
Organizations
:
K.S.A. 79-3606(vv)
exemption numbers assigned and issued by the Kansas
- Alliance for the Mentally Ill
Department of Revenue. They are:
- Alzheimer’s Disease and Related Disorders
Associations
• Tax Exempt Entity Exemption Certificate
- American Cancer Society, Inc.
• Project Exemption Certificate
- American Diabetes Association
• Enterprise Zone Project Exemption Certificate
- American Heart Association
• Manufacturer/Processor Exemption
3
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