Form Ct-114 - Kansas Vehicle Lease Retailers' Compensating Use Tax
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5KANSAS Vehicle Lease
Retailers’ Compensating
Use Tax
Form CT-114
(Rev. 11/13)
LINE 7 - If filing a late return, enter the amount of penalty
HELPFUL INFORMATION
due. Penalty rate information is on our web site at
• Call toll free 785-368-8222 if you need assistance.
• The due date is the 25
th
day of the month following the ending
LINE 8 - If filing a late return, enter the amount of interest
date of this return.
due. Interest rate information is on our web site at
• Write your Tax Account Number on your check or money order.
• Make your check payable to Retailers’ Compensating Use Tax
LINE 9 - Add lines 6, 7 and 8. Enter the result on line 9.
and send to Kansas Department of Revenue, 915 SW Harrison
St, Topeka, KS 66612-1588.
PART II (Deductions)
• Make a copy of the return for your records.
• Visit our web site at for information about
Complete lines A through C and enter the total deductions on
line D. Other allowable deductions must be itemized. Use a
available workshops, forms, Telefile, and other paperless
separate schedule if necessary.
payment options for your business taxes.
• You must file a return even if there were no taxable sales.
PART III (Location Breakdown)
You must complete Part II and Part III
PART I –
If additional room is needed, complete Part III Supplement Schedule.
before completing Part I.
LINE 1 - Enter the gross sales of vehicle leases in Kansas from
Taxing Jurisdiction - If the tax jurisdiction is not complete or is
line 9, Part III.
incorrect, enter the name of the city, county and jurisdiction
code in which tax is due.
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If your filing frequency is prepaid monthly, lines 2 and 3 must
be completed.
Column 1 - Enter the jurisdiction code that coincides with the
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If your filing frequency is not prepaid monthly, skip lines 2 and
name of the city and/or county where tax was collected. (Refer
3 and proceed to line 4.
to your Jurisdiction Code Booklet.)
LINE 2 - Enter the amount of estimated tax due for the following
Column 2 - Enter the total gross vehicle leases during the taxable
calendar month of this return. A retailer whose total tax liability
period, both taxable and non-taxable. DO NOT include the
exceeds $32,000 in any calendar year is required to pay the
taxes collected in this figure.
sales tax liability for the first 15 days of each month on or before
Column 3 - Enter allowable deductions. Any deduction entered
the 25
th
day of the month. A retailer will be in compliance with
in column 3 must be included in Part II.
this requirement if, on or before the 25
th
day of the month, the
retailer paid 90% of the liability of that 15 day period, or 50% of
Column 4 - Subtract column 3 from column 2 for each line. Enter
the tax liability for the same month of the previous year. DO
the result in column 4 for each taxing jurisdiction.
NOT ENTER AN AMOUNT LESS THAN ZERO.
Column 5 - Enter the appropriate tax rate according to the
LINE 3 - If your filing frequency is prepaid monthly, enter the
Jurisdiction Code Booklet.
estimated amount from line 2 of last month’s return.
Column 6 - Multiply column 4 by column 5 for each taxing
LINE 4 - Add lines 1 and 2, and subtract line 3. Enter the result on
jurisdiction.
line 4.
LINE 7 - Enter the sum of column 6.
LINE 5 - Enter the amount of the credit memorandum issued by
the Kansas Department of Revenue.
LINE 8 - Enter the sum of all Part III supplement pages. Enter
the total number of supplemental pages included with this
If you are filing an amended return, enter in the total
return. Count front and back as separate pages.
amount previously paid for this filing period.
LINE 9 - Add lines 7 and 8. Enter this amount on line 9 and on
LINE 6 - Subtract line 5 from line 4 and enter the result on line 6.
line 1, Part I.
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