Form St-30 - Multiple Points Of Use (Mpu) Sourcing Certificate - Kansas
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1KANSAS DEPARTMENT OF REVENUE
MULTIPLE POINTS OF USE (MPU) SOURCING CERTIFICATE
The undersigned purchaser certifies that the digital items or services purchased from:
Seller
:
_________________________________________________________________________________________________
Business Name
Address:
_________________________________________________________________________________________________
Street, RR, or P. O. Box
City
State
Zip + 4
will be currently available for use in more than one taxing jurisdiction.
The undersigned purchaser understands and agrees that by providing this completed certificate to the seller, the undersigned
purchaser becomes obligated and liable directly to the Kansas Department of Revenue for the applicable state and local sales
tax based on the jurisdictions within which the software or service will be used. This form and the resulting tax obligation to the
purchaser for the Kansas sales tax will remain in force and in effect on or after _______________________
until it is
revoked in writing.
Purchaser
: _________________________________________________________________________________________________
Business Name
Purchaser’s Type of Business: _______________________________________________________________________
Describe business activity and/or principal product(s) manufactured or processed
Address:
_______________________________________________________________________________________
Street, RR, or P. O. Box
City
State
Zip + 4
Purchaser’s Kansas Sales Tax Account Number**: _______________________________________________________
Authorized Signature: _____________________________________________________
Date
: ___________________
Printed Name: _________________________________________________
Title
: _______________________________
**Note to Seller: DO NOT accept this form from a purchaser unless a Kansas Sales Tax Account Number with which
to report and pay the sales tax is shown.
THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.
ABOUT THE MULTIPLE POINTS OF USE (MPU) CERTIFICATE
W
M
U
T
MPU C
? 2003 House Bill 2005 (K.S.A. 79-3671), effective July 1, 2003, provides that when a business
HO
AY
SE
HE
ERTIFICATE
purchaser is buying software or computer projects or services delivered digitally that will be used by the purchaser concurrently in more
than one location, the purchaser is required to give a completed Multiple Points of Use (MPU) certificate to the seller. By providing this
certificate, the buyer assumes the responsibility for paying the state and local sales tax due on the sale directly to the Kansas Department
of Revenue. In order to report and pay the applicable state and local sales tax to the Kansas Department of Revenue, the purchaser may
use any reasonable, but consistent and uniform, method of apportionment of the applicable tax among the taxing jurisdictions in which the
software is being used, that is supported by the purchaser’s business records as they exist at the time of the sale.
Upon receipt of the MPU exemption form, the seller is relieved of all obligation to collect, pay or remit the applicable state and local sales
tax due on this sale. The MPU exemption form also will remain in effect for all future sales by the seller to the purchaser, except as to the
subsequent sale’s specific appointment of the tax based upon the location(s) of the concurrent users of the software or digital service.
D
P
A
. Purchasers who have been issued a direct pay permit by the Kansas Department of Revenue do not need to
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AY
UTHORITY
complete this form. However, they do need to provide the seller of the digitally delivered products or services with a copy of their direct pay
authority.
ST-30 (2/05)
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