Pub. Ks-1528 - Application For Sales Tax Exemption Certificates Page 7
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29• any commercial enterprise whose primary business
The number of full-time employees during any taxable year
activity includes the sale of insurance; and,
is the sum of full-time employees on the last business day of
each month of the taxable year divided by 12. If the business
• any commercial enterprise deriving its revenues
directly from noncommercial customers in exchange
or retail business is in operation for less than the entire taxable
for personal services such as, but not limited to, barber
year, the number of full-time employees is determined by
dividing the sum of full-time employees on the last business
shops, beauty shops, photographic studios and funeral
services.
day of each full calendar month during the portion of the
taxable year during which the business was in operation by
A retail business may qualify for the enterprise zone
the number of full calendar months during the period.
project exemption certificate if the retail business:
B
H
• hires at least two additional full-time employees; and
USINESS
EADQUARTERS
• locates or expands to a city with a population of 2,500
Business headquarters is a facility where principal officers
or less; or,
of the business are housed and from which direction,
• locates or expands outside a city but in a county
management or administrative support for transactions is
with a population of 10,000 or less.
provided for a business or division of a business or regional
division of a business.
L
L
M
, N
,
ESSOR
EASING TO A
ANUFACTURER
ONMANUFACTURER
R
H
P
I
P
(HPIP)
ETAIL OR
IGH
ERFORMANCE
NCENTIVE
ROGRAM
A
S
NCILLARY
UPPORT
C
B
ERTIFIED
USINESS
Ancillary support of an enterprise is a facility operated
Any person constructing, remodeling or enlarging a facility
by a business and whose function is to provide services in
which is leased for a period of five years or more to a business
support of the business, but is not directly engaged in the
that would otherwise qualify for the sales tax exemption if
business’ primary function.
the business had constructed, remodeled or enlarged its
own facility qualifies for the enterprise zone project exemption
C
M
-O
H
ATALOG AND
AIL
RDER
OUSES
certificate. A copy of the 5 year irrevocable lease must be
attached to the lessor’s application. The lessee must hire
Catalog and mail-order houses are primarily engaged in
the minimum number of employees as required.
the retail sale of products by catalog, mail-order, and
television.
HPIP C
B
ERTIFIED
USINESS
P
S
REPACKAGED
OFTWARE
An enterprise zone project exemption certificate is
available for select qualified businesses. A business qualifies
Prepackaged software establishments are primarily
for an enterprise zone project exemption certificate if it is
engaged in the design, development, and production of
certified as a qualified firm by the Secretary of Commerce
prepackaged computer software.
and is entitled to the training and education tax credit or has
participated during the tax year in which the exemption is
C
Q
F
ERTIFIED AS A
UALIFIED
IRM
claimed in training assistance by the Department of
The Secretary of Commerce will certify a business as a
Commerce under the Kansas industrial training (KIT), Kansas
qualified firm if the business is a for-profit establishment
industrial retraining (KIR) or State of Kansas investments in
subject to state income, sales or property taxes AND one of
lifelong learning (SKILL) program.
the items under each of the following sections apply:
DEFINITIONS
Section One
• Identified under the standard industrial classification
F
-T
E
ULL
IME
MPLOYEES
codes major groups 20 through 39 (manufacturing); or
A full-time employee is a person required to file a Kansas
• Identified under the standard industrial classification
income tax return and is employed by a business or retail
codes major groups 40 through 49 (transportation,
business to perform duties in connection with the operation
communications, electric, gas, and sanitary services)
of the business or retail business on a:
50 through 51 (wholesale trade) or 60 through 89
(60-67, finance, insurance and real estate: 70-89,
• regular, full-time basis;
services). At least 51% of the sales made by these
• part-time basis, provided the person is customarily
groups must be to Kansas manufacturers and/or out
performing the duties at least 20 hours per week
of state commercial governmental customers; or
throughout the taxable year; or
• Identified as a regional headquarters or back office
• seasonal basis, provided the person performs duties
ancillary operation of a national or multi-national
for substantially all of the season customary for the
corporation regardless of SIC codes;
position in which the person is employed.
7
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