Pub. Ks-1528 - Application For Sales Tax Exemption Certificates Page 8
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29Section Two
M
S
I
C
(SIC)
ANUFACTURING
TANDARD
NDUSTRIAL
LASSIFICATION
,
20-39
CODES
MAJOR GROUP
• The company pays above average wages compared
to other firms in its 2 digit SIC code; or
A listing of the manufacturing SIC codes, major group
20-39 can be found on our web site:
• Is the only company in its 2 digit SIC category; or
taxcredits-siccodes.htm
• Pays an average wage of a least 1.5 times the
average wage paid by other industries but excluding
compensation paid to owners with a 5% or more
interest.
MANUFACTURER / PROCESSOR
Section Three
EXEMPTION NUMBERS
• Received written approval from the Secretary of
Commerce for participation and has participated,
Manufacturers and processors are eligible to purchase
during the tax year for which the exemption is claimed,
their raw materials or parts exempt from sales tax.
in the Kansas industrial training (KIT), Kansas
industrial retraining (KIR) or the state of Kansas
Many exemption certificates presented to vendors include
investments in lifelong learning (SKILL) program; or
the purchasers Kansas issued registration number or another
• Meets the qualifications for the tax credit under
Kansas issued identification. Manufacturers and processors,
K.S.A. 74-50,132 (the training tax credit)
who do not also make retail sales, are not issued Kansas
registration numbers. Therefore, manufacturers and
ADDITIONAL INFORMATION
processors may experience some difficulty when purchasing
their raw materials or parts.
C
K
P
2,500
L
ITIES IN
ANSAS WITH A
OPULATION OF
OR
ESS
To remedy this situation, the department issues a
Manufacturers’ or Processors’ Sales Tax Exemption Number
For a table listing the cities in Kansas with a population
to those manufacturers and processors that never make a
of 2,500 or less, visit the following Kansas Department of
retail sale, and therefore do not have a sales tax account
Revenue (KDOR) web site:
number.
taxcredits-2500orless.htm
CAUTION: Manufacturers and processors who
There are several cities located in two different county
make sales to the final user or consumer must be
boundaries. For these cities, the other county is identified
registered to collect sales tax on these sales. This
by the city name and the population represents the total
includes making sales to employees – the sale of factory
city population.
seconds or first-quality products at discount. To apply for a
Kansas sales tax registration number, visit the Department
C
K
P
10,000
L
OUNTIES IN
ANSAS WITH A
OPULATION OF
OR
ESS
of Revenue web site using the following address:
busregistration.htm
A table listing the counties in Kansas with a population
of 10,000 or less, visit the following KDOR web site:
taxcredits-10000orless.htm
USING THE MANUFACTURER/PROCESSOR
EXEMPTION NUMBER
K
I
T
(KIT)
ANSAS
NDUSTRIAL
RAINING
The Manufacturer/Processor exemption number can be
More information about the KIT program can be found on
provided to sellers, if requested, when presenting the following
the Kansas Department of Commerce web site at
exemption certificates:
• Consumed in Production Exemption Certificate
K
I
R
(KIR)
ANSAS
NDUSTRIAL
ETRAINING
(ST-28C)
• Ingredient or Component Part Exemption Certificate
More information about the KIR program can be found on
(ST-28D)
the Kansas Department of Commerce web site at
• Integrated Production Machinery and Equipment
Exemption Certificate
(ST-201)
S
K
I
L
L
(SKILL)
TATE OF
ANSAS
NVESTMENTS IN
IFELONG
EARNING
Publication KS-1520, Kansas Exemption Certificates,
provides copies of the above listed exemption certificates
More information about the SKILL program can be found
and can be found on the Department of Revenue web site:
on the Kansas Department of Commerce web site at:
8
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