Pub. Ks-1528 - Application For Sales Tax Exemption Certificates Page 4
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29- American Lung Association
PURPOSE OF THE TAX EXEMPT ENTITY EXEMPTION
- Angel Babies Association
CERTIFICATE
- Community Housing of Wyandotte County (CHWC)
- Community Services of Shawnee, Inc.
- Cross-Lines Cooperative Council
The purpose for issuing Tax Exempt Entity Exemption
- Cystic Fibrosis Foundation
Certificates is to control fraudulent tax-exempt purchases
- Dream Factory, Inc.
and to assist retailers, sales people and cashiers in identifying
- Dreams Work, Inc.
exempt entities and determining whether a claim for
- Heartstrings Community Foundation
exemption is valid. If one of the above listed entities requests
an exemption and does not present the department-issued
- International Association of Lions Clubs
Tax Exempt Entity Exemption Certificate containing its tax
- Johnson County Young Matrons
exempt entity number, the request must be denied.
- Kansas Specialty Dog Service (KSDS)
- Lyme Association of Greater Kansas City
- Mental Illness Awareness Council
TAX EXEMPT ENTITIES AND NONPROFIT
- National Kidney Foundation
ORGANIZATIONS
- Ottawa Suzuki Strings
- Parkinson’s Disease Association
Nonprofit organizations are not automatically considered
- Spina Bifida Association
to be tax exempt. The Kansas Legislature determines by
• Kansas Children’s Service League
statute which organizations and entities are exempt from
K.S.A. 79-3606(uuu)
sales tax on their purchases. Kansas does not exempt all
• Kansas groundwater management districts
nonprofit organizations. If your organization is not one of
K.S.A. 79-3606(s)
those on the provided list, you are responsible for paying
• Korean War Memorials organizations, nonprofit
sales tax on your purchases.
K.S.A. 79-3606(tt)
• Marillac Center, Inc.
K.S.A. 79-3606(mmm)
COLLECTING SALES TAX ON SALES MADE BY THE
• Meals on Wheels organizations (must be preparing
ENTITY
the meals)
K.S.A. 79-3606(v)
• Museums and historical societies, nonprofit
K.S.A. 79-3606(qq)
If your organization is exempt from sales tax on your
• Nonsectarian, comprehensive youth development
purchases, it DOES NOT mean that goods or services that
organizations, nonprofit (examples include boy and
you sell are also exempt from sales tax. Unless specifically
girl scouts, 4-H clubs, child day care centers)
exempted by statute, when an organization sells goods
K.S.A. 79-3606(ii)
and services they must collect and remit Kansas retailers’
• Nursing homes, assisted living and interim care
sales tax.
homes, nonprofit
K.S.A. 79-3606(hh)
• Port authority
K.S.A. 79-3606(z)
NOTE: When purchasing items you intend to resale, you
do not pay tax at the time of purchase. See Resale
• Primary care clinics & health centers serving the
medically underserved
Exemption Certificate in Publication KS-1520.
K.S.A. 79-3606(ccc)
• Public broadcasting radio & TV stations
K.S.A. 79-3606(ss)
EXEMPTION CERTIFICATE(S) WITHOUT ISSUED
• Public health corporations, nonprofit (limited to
EXEMPTION NUMBER(S)
preprinted materials)
K.S.A. 79-3606(ll)
• Religious Organizations
K.S.A. 79-3606(aaa)
Numbered exemption certificates are not issued for the
• Rotary Club of Shawnee Foundation
following situations:
K.S.A. 79-3606(zzz)
• Rural volunteer fire fighting organizations
• sales of resale transactions;
K.S.A. 79-3606(uu)
• agricultural exemption, manufacturing machinery,
• Sedgwick County-Sunrise Rotary Club & Charitable
equipment or consumed in production transactions;
Fund
K.S.A. 79-3606(nnn)
or,
• Special Olympics, Kansas
K.S.A. 79-3606(lll)
• agencies and instrumentalities of the federal
• State of Kansas and Political Subdivisions of Kansas
government.
K.S.A. 79-3606(b)
• TLC Charities Foundation
K.S.A. 79-3606(yyy)
For these transactions, a “fill-in” certificate is used and a
• TLC For Children and Families, Inc.
tax exempt number is not issued. The exemption certificates
K.S.A. 79-3606(qqq)
for these situations and/or businesses are discussed in
• Victory in the Valley
K.S.A. 79-3606(aaaa)
Publication KS-1520, Kansas Exemption Certificates, which
• Zoos, Nonprofit
is found on our web site:
K.S.A. 79-3606(xx)
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