Instructions For Form St-16 - Kansas Retailers' Sales Tax Return

To find the appropriate Factor for a given taxing jurisdiction in the Factor Table

below, a retailer must determine the combined sales tax rate in place for the Taxing

Jurisdiction Code immediately before July 1, 2010 and the combined sales tax rate in

place for the same Code on July 1, 2010. See Pub. KS-1700. The decimal amount that

follows the two combined rates in the Factor Table is the appropriate Factor for the

Taxing Jurisdiction Code in question. This must be done for each Taxing Jurisdiction

Code being reported.

Retailers that claim these deductions must maintain, for a minimum of three years,

copies of their worksheets, computer printouts, any Form PR-74c's they receive, their

records of sales taxed at the 5.3% state rate, and any other records that support the

claimed deductions.

VII. Filing a July 2010 CT-9U Return. Out-of-state retailers that file CT-9U returns

should follow the instructions in Section VI for completing an ST-36.

VIII. Factor Table. To use this Table, a retailer must determine the combined sales tax

rate in place for a Local Taxing Jurisdiction Code immediately before July 1, 2010 and

the combined sales tax rate in place on July 1, 2010. For example, a taxing jurisdiction

whose total combined sales tax rate increased from 5.8% to 6.8% on July 1, 2010 (no

local sales tax rate increase) is shown as "5.8/6.8%

0.1471." The Factor for this rate

increase is "0.1471." A taxing jurisdiction whose total combined sales tax rate went from

7.8% to 9.3% on July 1, 2010 (which includes a local sales tax rate increase of 0.5%) is

shown as "7.8/9.3%*

0.1613." The Factor for this rate increase is "0.1613."

Old Rate/New Rate

Factor

5.3/6.3%

0.1587

7.2/8.2%

0.1220

5.8/6.8%

0.1471

7.3/8.3%

0.1205

6.05/7.05%

0.1418

7.3/8.8%*

0.1705

6.3/7.3%

0.1370

6.3/7.8%*

0.1370

7.3/9.3%*

0.2151

7.45/8.45%

0.1183

6.3/8.3%*

0.2410

7.525/8.525%

0.1173

6.45/7.45%

0.1342

7.55/8.55%

0.1170

6.525/7.525%

0.1329

7.55/8.8%*

0.1420

6.55/7.55%

0.1325

7.55/8.925%*

0.1375

6.7/7.7%

0.1299

7.55/10.5%*

0.2801

7.6/8.6%*

0.1163

6.8/7.8%

0.1282

7.6/9.25%*

0.1784

6.8/8.3%*

0.1807

7.6/9.6%*

0.2083

6.8/9.8%*

0.3061

6.95/7.95%

0.1258

7.65/8.65%

0.1156

7.0/8.0%

0.1250

7.65/9.25%*

0.1730

7.775/8.775%

0.1140

7.05/8.05%

0.1242

7.8/8.8%

0.1136

7.15/8.15%

0.1227

7.8/9.3%*

0.1613

Instructions For Form St-16 - Kansas Retailers' Sales Tax Return - 2005 Page 6

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