Form St-28o - Religious Organization Exemption Certificate - Kansas Department Of Revenue

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KANSAS DEPARTMENT OF REVENUE
R
O
E
C
ELIGIOUS
RGANIZATION
XEMPTION
ERTIFICATE
The undersigned religious organization certifies that the tangible personal property or service 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:
Effective July 1, 1998, K.S.A. 79-3606(aaa) exempts all purchases of tangible personal property and services by a religious
organization which is exempt from federal income taxation pursuant to section 501(c)(3) of the federal internal revenue code, and used
exclusively for religious purposes.
Description of tangible personal property or services purchased:
The undersigned understands and agrees that if the tangible personal property or services are 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 Religious 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 religious organizations exempt from federal income are eligible for this exemption. A “religious
organization” is any organization, church, body of communicants, or other group that gathers in common membership for mutual support and
edification, in piety, worship, and religious observance, at an established place of worship which the organization maintains for the purpose of
conducting regularly scheduled religious services or meetings, and of which no part of the net earnings of such organization is for the benefit of any
private shareholder or individual member.
WHAT PURCHASES ARE EXEMPT? Only direct purchases by a religious organization of items to be used exclusively for religious purposes are
exempt. A direct purchase is a sale that is billed directly to the religious organization and is paid for by the religious organization’s check or voucher.
Purchases made by employees or agents with their personal funds are TAXABLE, even if they are later reimbursed the expense by the religious
organization.
Purchases that are considered to be used exclusively for religious purposes include, but are not limited to, goods and services used exclusively in, or to
facilitate: (1) religious worship services by a congregation or church membership while meeting together at a single location; (2) religious
ceremonies; (3) carrying out the religious work of the organization; (4) to construct, furnish, equip, remodel, or maintain a facility used exclusively
for religious objectives including, but not limited to, a church, church grounds, a church administration building, a church camp, a parsonage, rectory,
or convent; or (5) to administer, manage, or operate religious facilities or to administer religious activities.
WHAT PURCHASES ARE TAXABLE? Taxable purchases by a religious organization include personal property and services used in undertaking
business activities (such as a nursing home), even though the profits from such enterprises are used exclusively for religious purposes. Also taxable
are personal property and services, such as food, clothing, personal items, meals, drinks, motor vehicles, admission charges, and membership dues,
that are for the personal use of ministers, priests, and other employees, rather than a use that is exclusively for a religious purpose.
This certificate may also be used to purchase labor services exempt from
CONSTRUCTION, REMODEL, OR REPAIR PROJECTS.
sales tax.
HOWEVER, when a religious organization contracts for the repair, remodeling, or construction of a building, or to make other
improvements to real property it owns and uses exclusively for religious purposes, it must request and obtain a Project Exempti on Certificate from the
Kansas Department of Revenue so that the contractor, subcontractor, or repairman (carpenter, electrician, etc.) may purchase materials for the project
exempt from sales tax. To apply for a project exemption, submit Form PR-76, Request for Project Exemption. In the absence of a Project Exemption
Certificate, only the contractor's labor service is exempt as a direct purchase; the contractor's invoice to the religious organization will include the
sales tax paid or accrued on the materials used. Effective May 27, 1999 and retroactive to July 1, 1998, a religious organization qualifies to apply for
and to receive a refund of tax paid on projects completed during that time period.
ADDITIONAL INFORMATION: A more complete discussion of this exemption and the procedure to obtain a refund of the sales tax paid to
contractors on projects from July 1, 1998, to May 27, 1999, are in the department’s Notice 99-14, “Sales Tax Exemptions for Religious

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