Form Pub Ks-1520 - Kansas Exemption Certificates Page 7
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49KDOR. Any sales Tax-Exempt Entity that does not have
Farm machinery and equipment
an exemption certificate may apply on-line at KDOR’s
Food sold to groups providing meals to the elderly and
web site.
homebound, or sold by a nonprofit 501(c)(3)
organization under a food distribution program that
The purpose of the tax-exempt exemption certificates
sells food below cost in exchange for community
is to control fraudulent tax-exempt purchases and to
service
assist retailers, sales people and cashiers in identifying
Integrated production machinery and equipment
exempt entities and easily determining whether a claim
Materials purchased by a community action group to
for exemption is valid, based on the exempt entity’s
repair or weatherize low-income housing
status. Unless the seller already has it on file, if one of
Medical supplies and equipment purchased by a
the entities listed on page 17 requests an exemption
nonprofit nursing home
and they do not present the KDOR-issued certificate or
Public health educational materials purchased by a
Form PR-78SSTA (providing the purchaser’s Tax-
nonprofit corporation for free distribution to the public
Exempt Identification Number), the seller must deny the
Railroad parts, materials, and services for railroad rolling
request. KDOR asks that you advise the purchaser to
stock used in interstate or foreign commerce
contact us for guidance.
Rolling stock (trucks, buses, tractor-trailers, etc.), repair
or replacement parts, and motor fuels purchased
Please note that the Tax-Exempt Entity exemption
by ICC carriers
certificate does not apply to farmers, to purchases by
the federal government, or to the manufacturing and
Warehouse machinery and equipment
processing related exemptions, or other use-based
exemptions. Also, the Tax-Exempt Identification Number
Other items not taxed in Kansas include food stamp
is separate and apart from a Kansas Sales Tax
purchases, Child Nutrition Act (WIC) program purchases,
Registration Number, format 004-XXXXXXXXXF-0X,
lottery tickets, prescription drugs and insulin, and
required of anyone (including exempt entities) making
prosthetic and orthopedic appliances.
retail sales of taxable goods, services or admissions in
Kansas.
Prosthetic and Mobility Enhancing Equipment
Sales to Exempt Entities not based in Kansas
A prosthetic or mobility enhancing equipment
purchased by the individual for whom it was prescribed
Many of the exemptions granted under K.S.A.
in writing by a licensed physician, chiropractor,
79-3606 also apply to non-Kansas organizations. While
optometrist, dentist, or podiatrist is not taxed (K.S.A.
a Kansas-based organization must provide its
79-3606(r)). Exempt devices and mobility enhancing
numbered certificate (or Form PR-78SSTA with the
equipment include canes, crutches, eyeglasses,
KDOR issued identification number to make an exempt
orthodontic braces, prosthetic limbs and braces,
purchase of goods or taxable services in Kansas, many
wheelchairs, and accessories attached to motor
non-Kansas exempt organizations will not have been
vehicles, such as wheelchair lifts and specialized hand
issued an Exempt Entity ID#. While encouraged to obtain
or foot controls. See NOTICE 04-05 for information on
a Kansas Exempt Entity ID# (visit our web site to apply),
hearing aids.
a non-Kansas exempt entity (such as a school located
in another state) making a direct purchase in Kansas
Repair and replacement parts for prosthetic or
will simply need to complete an exemption certificate
mobility enhancing equipment are also exempt if you
for the retailer. The Designated or Generic Exemption
have the original prescription order on file. However,
Certificate, Form ST-28, has been designed for this
charges for labor services to repair them are taxable.
purpose. Also, the Form PR-78SSTA may be used.
Sales of prosthetic and mobility enhancing
equipment to doctors for their inventory, display or use
ITEMS EXEMPT FROM SALES TAX
in the performance of their duties are taxable.
These items are enumerated in the law as exempt
NOTE: This exemption does not apply to hot tubs, whirlpools, motor
vehicles, or personal property which when installed becomes a
from sales tax:
fixture to real property.
Aircraft sales, parts, and repair services for carriers in
interstate or foreign commerce; and repair,
replacement & modification parts and service on all
USES THAT ARE EXEMPT
aircraft
Broadcasting equipment purchased by over-the-air
Items may also be exempt from sales tax because of
free access radio and television stations to generate
how they are used. Items that are ingredient or
their broadcast signals
component parts or are consumed in the production of
Drill bits & explosives used in the exploration of oil &
property or services that are later sold to the final
gas
consumer are exempt. These two exemptions are
applicable to many types of businesses.
Drugs and pharmaceuticals sold to veterinarians
7
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial