Form Pub Ks-1520 - Kansas Exemption Certificates Page 15
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49IMPORTANT: If your customer or the purchase
exemption certificate, the seller may request a copy
does not fit the definition or the exempt
of the buyer’s sales tax certificate of registration.
examples given in the certificate, the sale is most likely
3) Give specific descriptions.
not exempt.
Be as precise as possible when describing the
property or services purchased. You may use an
COMPLETING THE CERTIFICATE
itemized list, refer to an itemized invoice number, or
at the very least provide a general description of the
Follow these three guidelines when completing any
items. When describing a business activity, include
exemption certificate.
the principal product(s) sold or manufactured.
1) Print or type all information, except for the
authorized signature.
PENALTIES FOR MISUSE
The information on the certificate must be legible both
to you and to our auditors. Do not print a signature,
A buyer who issues an exemption certificate in order
although it is often helpful to print or type the name
to unlawfully avoid payment of the sales tax for business
below the signature.
or personal gain is guilty of a misdemeanor, and upon
conviction may be fined up to $1,000 or imprisoned for
2) Fill in all the blanks.
up to a year, or both. When a buyer is found to have
used a Resale Exemption Certificate to avoid payment
A certificate is complete only when all the requested
of the tax, the director may also increase any penalty
information is provided. Addresses must include the
due on the tax by $250 or 10 times the tax due,
street or PO Box, city, state, and zip code. An
whichever is greater, for each transaction where the
exemption certificate is also not complete unless the
misuse of a Resale Exemption Certificate occurred.
customer supplies the appropriate tax account
(K.S.A. 79-3651(g)).
numbers required by the certificate. On the resale
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