Pub. Ks-1528 - Application For Sales Tax Exemption Certificates Page 6
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29• Kansas Academy of Science
ENTITIES QUALIFYING FOR AN ENTERPRISE ZONE
• Korean War Memorials organizations
PROJECT EXEMPTION CERTIFICATE
• Marillac Center, Inc
• Port authority
• Rural and City Water Departments paying the clean
The following types of businesses may qualify for an
drinking water fee
enterprise zone project exemption certificate.
• Rural volunteer fire fighting organizations
• Manufacturing business
• Victory in the Valley
• Nonmanufacturing business
• Retail business
• Lessor leasing to a manufacturer, nonmanufacturer,
AGENT STATUS
retail or HPIP certified business
• HPIP certified business
Effective July 1, 1997, Kansas law authorized the
department to designate certain exempt entities as agents
M
B
ANUFACTURING
USINESS
of the state for the sole purpose of issuing Project Exemption
A manufacturing business is defined as all commercial
Certificates. The purpose of this designation was to expedite
enterprises identified under the manufacturing standard
the issuance of exemption certificates.
industrial classification (SIC) codes, major groups 20-39.
To apply for agent status, qualified entities must submit
To qualify for the enterprise zone project exemption
an initial request through our on-line application. For detailed
certificate, a manufacturing business must:
instructions, see the User Guide section of this publication.
• hire at least two additional full-time employees, and;
Once the initial request has been reviewed and approved as
• receive approval from the Secretary of Commerce if
an agent status, all subsequent requests processed on-line
relocating to another city or county within Kansas.
will automatically be approved and a certificate will be available
for printing immediately. There is one exception to this rule,
N
B
the request must be reviewed by the department if the project
ONMANUFACTURING
USINESS
is being funded with Industrial Revenue Bonds (IRBs).
A nonmanufacturing business is defined as any
commercial enterprise other than a manufacturing business
or a retail business. To qualify for the enterprise zone project
ENTITIES QUALIFYING FOR AGENT STATUS
exemption certificate, a nonmanufacturing business must:
• hire at least five additional full-time employees, and;
The following exempt organizations/entities may apply
• receive approval from the Secretary of Commerce if
for and be granted Agent Status:
relocating to another city or county within Kansas.
• Agency or Instrumentality of the United States
A nonmanufacturing business shall also include: the
Government
business headquarters of an enterprise; ancillary support
• Political Subdivision of the State of Kansas
operation of an enterprise; an enterprise identified under the
• Public or Private Elementary or Secondary School
Standard Industrial Classification code of 5961, Catalog and
• Public or Private Nonprofit Educational Institution
Mail-Order Houses; or an enterprise identified under the
• Public or Private Nonprofit Hospital
Standard Industrial Classification code of 7372, Prepackaged
Software. To qualify for the project exemption certificate,
these types of nonmanufacturing businesses must:
ENTERPRISE ZONE PROJECT
• hire at least twenty (20) additional full-time
employees; and,
EXEMPTION CERTIFICATES
• receive approval from the Secretary of Commerce if
relocating to another city or county within Kansas.
R
B
An Enterprise Zone Project Exemption Certificate
ETAIL
USINESS
(EZ PEC) is a numbered certificate issued by the Kansas
A retail business is defined as:
Department of Revenue which exempts from sales tax all
• any commercial enterprise primarily engaged in the
purchases of tangible personal property or services
sale at retail of goods or services taxable under the
purchased for the purpose of and in conjunction with the
Kansas retailers’ sales tax act;
construction, reconstruction, expansion, or remodeling of a
• any service provider set forth in K.S.A. 17-2707, and
business or a retail business. Machinery and equipment
amendments thereto;
purchased and installed at the business or retail business
is also exempt from sales tax.
• any bank, savings and loan, or other lending institution;
6
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