Form St-28i - Nonprofit Youth Development Organization Exemption Certificate - 2000
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1KANSAS DEPARTMENT OF REVENUE
N
Y
D
O
E
C
ONPROFIT
OUTH
EVELOPMENT
RGANIZATION
XEMPTION
ERTIFICATE
The undersigned nonprofit youth development organization certifies that the tangible personal property purchased from:
Seller:
Business Name
:
Address
Street, RR, or PO Box
City
State
Zip + 4
is exempt from Kansas sales and compensating use tax for the following reason:
K.S.A. 79-3606(ii) exempts all sales of tangible personal property purchased directly by a nonprofit organization for nonsectarian
comprehensive multidiscipline youth development programs and activities provided or sponsored by such organization, and (effective
July 1, 1998) all sales of tangible personal property by or on behalf of any such organization. This exemption shall not apply to
tangible personal property customarily used for human habitation purposes.
Description of tangible personal property purchased:
___________________________________________________________________________________________________________
___________________________________________________________________________________________________________
The undersigned understands and agrees that if the tangible personal property is used other than as stated above or for any purpose that
is not exempt from sales or compensating use tax, the undersigned purchaser becomes liable for the tax.
Purchaser:
Name of Nonprofit Nonsectarian Youth Development Organization
:
Address
Street, RR or PO Box
City
State
Zip + 4
Signature: _______________________________________________ DL#: _______________________ Date: ________________
Officer, Office Manager, or Administrator
Driver’s License Number
THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.
WHO MAY USE THIS EXEMPTION?
Only nonprofit organizations that provide nonsectarian comprehensive multidiscipline youth development programs and activities
are eligible for this exemption.
Nonsectarian means not associated with or limited to a particular religious denomination.
Comprehensive means broad in scope. Youth means persons 18 years of age or younger. Multidiscipline means making use of
several disciplines at once. Examples of qualifying organizations include, but are not limited to: Boy Scout, Girl Scout, and Campfire
Girl Councils and troops, 4-H Councils and Clubs. IMPORTANT: Youth sports leagues do not qualify for this exemption.
WHAT PURCHASES ARE EXEMPT?
Only direct purchases by this type of nonprofit organization are exempt. Purchases made by employees or agents with their
personal funds are TAXABLE, even if they are later reimbursed this expense by the organization. A direct purchase is a sale that is
billed directly to the nonprofit organization and is paid for with the nonprofit organization’s check or voucher. IMPORTANT: This
sales tax exemption does NOT apply to purchases of tangible personal property for the erection, construction, repair, enlargement,
equipping, reconstructing, furnishing or remodeling of buildings, or equipment therein, customarily used for human habitation.
Taxable purchases include beds, chairs, bedding, and lamps.
SALES BY YOUTH DEVELOPMENT ORGANIZATIONS.
Effective July 1, 1998, the retail sale of goods and merchandise (tangible personal property) by or on behalf of a nonprofit
organization that provides nonsectarian comprehensive multidiscipline youth development programs and activities is also exempt from
sales tax. Examples of exempt sales include Girl Scout cookie sales, Boy Scout popcorn sales, Campfire candy sales, and concession
or fireworks sales by a 4-H club. A qualified organization may therefore use this certificate to buy the goods and merchandise it
intends to resell as part of a fund-raising activity if it does not have the Kansas sales tax number required for resale exemption
certificate.
IMPORTANT: Nonprofit organizations of this type are NOT exempt from collecting sales tax on the sale of taxable services
(such as car washes) or the sale of tickets or other forms of admission to a carnival, fun night, or other event. These nonprofit
organizations engaging in these activities must obtain a sales tax number from the Kansas Department of Revenue to collect and remit
the sales tax due on these taxable sales.
ST-28I (2/00)
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