Kansas Sales And Compensating Use Tax Instructions Page 20
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48example
Figure the sales tax base for taxable sales.
Add lines 1 & 2. Subtract line 3 to arrive at
Add non-taxed sales: $2,045 + $1,500 + $150
Net Sales subject to sales tax (line 4).
= $3,695. Subtract from total receipts:
$14,032 - $3,695 = $10,337
$14,588.93 - 3,695 = $10,893.93
Figure the tax. Multiply the amount on line 4
Figure total receipts for the month, exclusive
by the applicable tax rate (shown just to the
of tax. The $10,893.93 figure includes 5.9%
right of line 5). $10,337 x .059 = $609.88
sales tax. To compute the net, divide by
1+ the tax rate.
$10,893.93 = $10,287
1.059
Enter the amount of any Credit Memo
received from the department (see page 38)
Enter the total gross receipts on line 1:
on line 6 and subtract it from the Net Tax
$10,287 retail + $3,695 non-taxed = $13,982.
(line 5). Enter the total tax due – $609.88 –
on lines 7 and 10, and in the “Amount of
Enter the cost of the inventory used personally
Payment” boxes. To check this tax figure:
on line 2: $30 + $20 = $50.
Enter the non-taxable and exempt sales
Retail sales:
$10,287 X .059 = $ 606.93
deductions by category in Part II of the return.
Gifts:
$50 X .059 =
2.95
Transfer the total – $3,695 – to line 3 of the
Total tax due
$ 609.88
front of the return.
20
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