Form St-28x - Dry Cleaning And Laundry Retailer Exemption Certificate
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1KANSAS DEPARTMENT OF REVENUE
D
C
L
R
E
C
RY
LEANING AND
AUNDRY
ETAILER
XEMPTION
ERTIFICATE
The undersigned purchaser certifies that the
dry cleaning or laundry services
purchased from:
Seller
:
Business Name
Address:
Street, RR, or P. O. Box
City
State
Zip + 4
are exempt from the Kansas dry cleaning environmental surcharge for the following reason:
The dry cleaning or laundry services purchased with this exemption certificate will be resold by a retailer registered by the Kansas
Department of Revenue to collect the dry cleaning environmental surcharge.
Description of dry cleaning or laundry services purchased:
The undersigned purchaser understands and agrees that if the services are used other than as stated above, or for any other purpose that
is not exempt from the dry cleaning environmental surcharge, the undersigned purchaser becomes liable for the tax.
Purchaser
:
Business Name
Dry Cleaning
Registration Number:
Kansas Sales Tax Number:
Address
:
Street, RR or P. O. Box
City
State
Zip + 4
Authorized Signature:
Date
:
THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.
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WHAT IS THE DRY CLEANING ENVIRONMENTAL SURCHARGE
The dry cleaning environmental surcharge is a 2.5% tax on all dry cleaning and laundering services. It is paid by the customer in
addition to the Kansas Retailers’ Sales tax due on these services.
CERTIFICATE?
WHO MAY USE THIS
Only those businesses that are registered with the Kansas Department of Revenue to collect the environmental surcharge may use
this certificate.
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WHAT PURCHASES ARE EXEMPT
Only purchases of dry cleaning and/or laundry services for RESALE are exempt from the dry cleaning environmental surcharge (and
sales tax) with this certificate. For example, a hotel would be registered to collect the tax on dry cleaning & laundry "sent out" for
guests. The hotel would use this certificate to purchase the laundry or dry cleaning services for guests without tax. The hotel resells
the dry cleaning or laundry service to the hotel guest and collects the dry cleaning environment surcharge and sales tax from the final
consumer (hotel guest). A hotel may not use this certificate for its own linens or other hotel property.
TAX REGISTRATION NUMBERS
This certificate is an exemption from the dry cleaning environmental surcharge and also acts as a resale exemption certificate. In
order for the sale of services to be exempt, the buyer must have a current Kansas dry cleaning registration number AND a current
Kansas sales tax number. This certificate is not complete unless both numbers are given. Information on how to recognize a Kansas
sales tax number is in Publication KS-1520, “Kansas Exemption Certificates.”
A dry cleaning registration number has three parts: A-000-0000. The tax type is indicated by the letter "A," followed by the county
prefix (each of the 105 counties in Kansas has been assigned a number), followed by four unique numbers. For example, a Shawnee
County dry cleaning registration number might be A-003-9999. (A seller may request copies of the customer's actual certificates of
registration to verify the registration numbers furnished by the customer on this certificate.)
ST-28X (Rev. 2/00)
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