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KANSAS

Retailers’ Sales Tax

ST-36

Line 8 - Subtract line 7 from line 6 and enter the result on line 8.

Line 9 – If filing a late return, enter the amount of penalty

due.

Penalty

rate

information

our

web

site:

Helpful Information

Line 10 – If filing a late return, enter the amount of interest

•

Call toll free 1-877-526-7738 if you need assistance.

due.

Interest

rate

information

our

web

site:

•

The due date is the 25

day of the month following the

ending date of this return.

•

Write your Tax Account Number on your check or money

Line 11 - Add lines 8, 9, and 10. Enter the result on line 11.

order.

•

Make your check payable to Kansas Retailers’ Sales Tax

PART II (Deductions)

and send to Kansas Department of Revenue, 915 SW

Harrison St, Topeka, KS 66625-5000.

Complete lines A through N, if appropriate, and enter the total

•

Make a copy of the return for your records.

deductions on line O.

Other allowable deductions must be

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Visit our web site at for more

itemized. Use a separate schedule if necessary.

information about available workshops, forms, Telefile, PC

File, and paperless payment options.

PART III (Location Breakdown)

•

You must file a return even if there were no taxable sales.

If additional room is needed, complete Part III Supplement

Schedule.

Part I (You must complete Part II, Part III and Part IV

as applicable before completing Part I)

Taxing Jurisdiction - If the tax jurisdiction is not complete or is

incorrect, enter the name of the city, county and jurisdiction code

Line 1 - Enter the total tax from Part III, line 10.

in which tax is due.

Line 2 - Enter the total net tax deduction from Part IV, line 7.

Column 1 - Enter the jurisdiction code that coincides with the

(Utility Retailers Only)

name of the city/county where tax is collected. (Refer to your

Jurisdiction Code Booklet.)

Line 3 - Subtract line 2 from line 1. Enter the result on line 3.

Column 2 - Enter the gross receipts or sales during the period,

Note:

both taxable and non-taxable. DO NOT include the sales taxes

•

If your filing frequency is prepaid monthly, lines 4 and 5

collected in this figure.

must be completed.

•

Column 3 - Enter your cost of tangible personal property

If your filing frequency is not prepaid monthly, skip

consumed or used by you that was purchased without tax.

lines 4 and 5 and proceed to line 6.

Column 4 - Enter allowable Non-Utility deductions. Utility

Line 4 - If your filing frequency is prepaid monthly, enter the

deductions will be entered on Part IV. All deductions in this

estimated amount of tax due for the following calendar month. A

column must also be itemized in Part II on the front of the return.

retailer whose total tax liability exceeds $32,000 in any calendar

(Column 4 total should equal Part II, line O.)

year is required to pay the sales tax liability for the first 15 days

of each month on or before the 25

day of that month. A retailer

Column 5 - Add columns 2 and 3, then subtract column 4.

will be in compliance with this requirement if, on or before the

Enter the result in column 5.

day of the month, the retailer paid 90% of the liability of that

15 day period, or 50% of the tax liability for the same month of

Column 6 - Enter the appropriate tax rate according to the

the previous year. DO NOT ENTER AN AMOUNT LESS THAN

Jurisdiction Code Booklet.

ZERO.

Column 7 - Multiply column 5 by column 6 for each taxing

Line 5 - If your filing frequency is prepaid monthly, enter the

jurisdiction. Enter the result in column 7.

estimated amount from line 4 of last month’s return.

Line 8 - Add the net tax due in column 7 and enter the result on

Line 6 - Add lines 3 and 4, and subtract line 5. Enter the result

line 8.

on line 6.

Line 9 - Enter the sum of all Part III supplement page(s). Enter

Line 7 - Enter the amount of the credit memorandum issued by

the total number of Supplemental pages included with this

the Kansas Department of Revenue.

return. Count front and back as separate pages.

Note: If you are filing an amended return, enter the total

Line 10 - Add lines 8 and 9. Enter the result on line 10 and on

amount previously paid for this filing period.

line 1, Part 1.

Form St-36 - Kansas Retailers' Sales Tax, Publication Ks-1700 - Kansas Sales Tax Jurisdiction Code Booklet

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