Form St-31 - Direct Mail Sourcing Certificate - Kansas Department Of Revenue

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KANSAS DEPARTMENT OF REVENUE
DIRECT MAIL SOURCING CERTIFICATE
2003 House Bill 2005, effective July 1, 2003, provides that the purchaser of direct mail that is not a holder of a direct pay
permit must provide in conjunction with the purchase, information to show the sales tax jurisdictions to which the direct mail is
delivered to recipients or this direct mail certificate. By providing this certificate, the seller is relieved of all obligations to
collect, pay or remit the applicable tax and the purchaser is obligated to pay and remit the applicable state and local sales tax
on a direct pay basis to the Kansas Department of Revenue. This direct mail sourcing certificate will remain in effect for all
future purchases from the vendor until revoked in writing.
In lieu of providing the seller with information to show the sales tax jurisdictions to which the direct mail is delivered to
recipients, the undersigned purchaser will pay directly to the department the state and local sales tax due on the direct mail
services purchased from:
Direct Mail Seller
: ___________________________________________________________________________________________
Name of Direct Mail Seller
Address:
_________________________________________________________________________________________________
Street, RR, or P. O. Box
City
State
Zip + 4
The undersigned purchaser understands and agrees that by providing this completed certificate to the seller, the undersigned
purchaser becomes obligated and liable for the applicable state and local sales tax due based on the jurisdictions to which the
direct mail is delivered to recipients. 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 the date shown herein 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 DIRECT MAIL SOURCING CERTIFICATE
W
M
U
T
D
M
S
C
? On or after July 1, 2003, the state and local Kansas sales tax due on a direct mailing
HO
AY
SE
HE
IRECT
AIL
OURCING
ERTIFICATE
is based on the location of the recipient of the mailing. This is called “destination” based sourcing. Because of the multiple jurisdictions
that may be covered by one mailing, the buyer of a direct mailing that does not have direct pay authority (see below) is obligated to provide
the direct mail seller with either:
1)
the sales tax jurisdictions that the mailing is going to so that the seller will charge the correct amount of state and local sales tax based
on the jurisdiction of each recipient; OR
2)
in lieu of providing the information and paying the applicable tax to the seller, the purchaser of direct mail may instead present to the
seller a direct mail certificate and agree to pay the applicable sales tax due directly to the Kansas Department of Revenue on its sales
tax return, Form ST-36.
Direct Pay Authority. Purchasers who have been issued a direct pay permit by the Kansas Department of Revenue do not need to
complete this form. However, they do need to provide the direct mail seller with documentation (a copy of the direct pay permit) of their
direct pay authority.
ST-31 (2/05)

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