Form Pub. Ks-1510 - Kansas Sales Tax And Compensating Use Tax Page 2
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42TABLE OF CONTENTS
Page
Page
KANSAS SALES TAX ..............................................
3
REPORTING AND PAYING SALES TAX ................ 19
Your Filing Frequency
Local Sales Tax
File and Pay Options
Distribution of Revenue
Completing the ST-16 Form Type
Sales Tax and Your Business
Sample Completed Sales Tax Filings
SALES THAT ARE TAXABLE ..................................
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COMPENSATING USE TAX ................................... 26
Retail Sale, Rental or Lease of Tangible
Consumers’ Compensating Use Tax
Personal Property
Reporting and Paying Consumers’ Use Tax
Taxable Services
Sample completed CT-10U filing
Admissions
Retailers’ Compensating Use Tax
Reciprocal Discounts
SALES TAX EXEMPTIONS .....................................
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Reporting and Paying Retailers’ Use Tax
Sample completed CT-9U filing
Exempt Buyers
Midwest Border States Compact
Buyers Who are Not Exempt
Registering in Another State
Items Exempt from Sales Tax
Uses That Are Exempt
ADDITIONAL INFORMATION ................................ 31
Other Special Situations
Important Reminders
REGISTRATION AND TAX NUMBERS .................. 11
Reporting Business Changes
Correcting a Return
Who Must Register
Obtaining a Sales Tax Refund
How to Register
When Returns are Late
Sales Tax Account Numbers
Personal Liability for Unpaid Taxes
Your Registration Certificate
About Our Billing Process
Bond Requirements
RETAILER RESPONSIBILITIES ............................. 12
Audits
When in Doubt...
The Cardinal Rule
Collecting Tax from Your Customers
OTHER KANSAS TAXES ........................................ 36
Sales Tax Records
Exemption Certificates
KANSAS EXEMPTION CERTIFICATES ................. 37
Local Tax Application on Destination-Based
Using Exemption Certificates
Sourcing
Resale Exemption Certificate (ST-28A)
Unique Sourcing Situations
Multi-State Exemption Certificate (ST-28M)
The Sales Tax Base
Sales Tax Treatment of Selected Types of Sales
ASSISTANCE .......................................... Back Cover
and Incentives
If there is a conflict between the law and information found in this publication, the law remains the final authority. Under
no circumstances should the contents of this publication be used to set or sustain a technical legal position. A library of
current policy information is also available on the Kansas Department of Revenue (KDOR) web site at:
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