Form Pub. Ks-1510 - Kansas Sales Tax And Compensating Use Tax Page 11
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42An auctioneer conducts an auction of the
application process, obtain Pub. KS-1216, Kansas
inventory and fixtures of a clothing store.
Business Tax Application Booklet, from our web site.
Sale of the inventory is subject to sales
tax because the owner was engaged in
If you prefer, you may apply in person – it provides
the retail clothing business. The sale of the fixtures is
same-day registration service. An owner, partner, or a
not subject to tax as an isolated sale of property on
principal officer (president, vice-president, or secretary-
which tax has already been paid. Exception: The
treasurer) may bring the completed application to our
isolated or occasional sale of a motor vehicle or trailer
assistance center. We will process your application,
is taxable — see page 4.
assign a registration number, and issue a Certificate of
Registration if you have no outstanding tax liability.
M
M
H
OBILE OR
ANUFACTURED
OMES
Another option is to mail or fax your completed
When a new mobile or manufactured home is sold,
business tax application to our office 3-4 weeks prior to
only 60% of the total selling price is subject to sales tax
making retail sales. This will ensure that your tax account
[K.S.A. 79-3606(ff)]. In this particular situation, trade-in
number and registration certificate are issued before
allowances (described on page 18) are not allowed in
your first tax payment is due.
determining the sales tax base. The rate of tax charged
on these home sales is determined by the retailer’s
SALES TAX ACCOUNT NUMBERS
location (see pages 14 and 15).
The sale of a used mobile or manufactured home (a
Once your application is processed, your business
sale other than the original retail sale) is exempt under
is assigned a sales tax account number. Your sales tax
K.S.A. 79-3606(bb).
account number has three distinct parts:
REGISTRATION AND
TAX NUMBERS
004-481880059F-01
Tax Type: Each tax type administered by KDOR
has been assigned a number. The “004” is the
WHO MUST REGISTER
number assigned to Retailers’ Sales Tax and appears
on your registration certificate.
If you sell goods, admissions, or provide taxable
Account Number = EIN (Employer Identi-
services you must be registered with KDOR to collect
fication Number): The account number is your
sales tax from your customers on behalf of the state
federal EIN, followed by the letter “F.” The nine-digit EIN
and, where applicable, the city and/or county. This
is issued by the Internal Revenue Service to identify
requirement applies whether your business is a sole
employers and businesses.
proprietorship, partnership, corporation, or any other
organizational type, including nonprofit, religious,
If you are not required to have an EIN, KDOR will
governmental or educational groups.
create an account number for you. These account
numbers begin with a “K” (or an “A” if registering
There is no minimum amount of sales required before
on-line with the Kansas Business Center) followed by
you must register. If you are making retail sales or
eight numbers and the “F.”
providing taxable services in Kansas, you must register
and collect the tax. Out-of-state retailers that maintain
Numerical Suffix: The two-digit code at the end
a physical presence in Kansas must register. Retailers
of the number is for the KDOR’s use. For most
from other states selling goods in Kansas at temporary
taxpayers it is “01.” This code could either denote the
locations (i.e., craft or trade shows, fairs, etc.) or non
number of locations or the number of registrations under
resident contractors performing labor services in Kansas,
this EIN, “K”, or “A” number.
must also obtain a permanent registration number.
A common misconception is that your sales tax
HOW TO REGISTER
number is also a “tax-exempt” number. You must
complete an exemption certificate when buying your
inventory or claiming another exemption. Although your
To apply for a tax number or to register for Kansas
sales tax number is required on exemption certificates
Retailers’ Sales Tax, visit the Business Tax section of
used to purchase inventory and other exempt items, its
our web site (). You will be linked to the
primary purpose is to identify your business for collecting
Kansas Business Center to complete the application,
and reporting the sales tax. Be sure to write your tax
receive your account number and print your registration
account number on all correspondence sent to KDOR.
certificate. For complete instructions about the
11
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