Form Pub. Ks-1510 - Kansas Sales Tax And Compensating Use Tax Page 22
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42(l) Nontaxable labor services, original construction,
CAUTION: “Other Allowable Deductions” does
and residential remodeling labor services:
not include business expenses such as
Contractors will use this line to report deductions for:
postage, mileage, utilities, booth rent, and other
original construction labor services; residential labor
overhead items. You must keep records of these and
services; subcontractor materials and labor; cost of
similar expenses to determine your overall business
project materials on which sales tax was paid; and,
profit/loss for income tax purposes, but they are not a
nontaxable services performed (such as excavation).
factor in filing your sales tax. The sales tax filing is for
reporting total sales made (taxable and not taxable) and
(m) Deliveries outside of Kansas: Enter the total sales
the sales tax you have collected from your customers.
of merchandise shipped or delivered to customers in
other states. Out-of-state delivery must be substantiated
LINE 4 — Net Sales. The net sales figure on a sales
in your records with one of the documents listed above.
tax filing (such as line 4 of the ST-16) cannot be less
than zero. Should your returned merchandise or bad
(n) Other allowable deductions: Itemize any other
debt deductions be more than your sales for the
deductions. Three common deductions are:
reporting period, use the deductions to reduce net sales
to zero for that filing period. Use the remaining
1) Sales of vehicle fuel on which Kansas fuel
deductions on your next filing.
tax has been paid: Gas stations, coops, and fuel
retailers will enter fuel sales that are not subject to
the sales tax because a motor fuel tax has been paid.
SAMPLE COMPLETED SALES TAX FILINGS
2) Sales of prescription drugs, prosthetic
devices or insulin: Enter sales of these exempt
The following examples illustrate how to correctly
items for which you have a written prescription from
report sales of tangible personal property, personal use
a person licensed to practice the healing arts,
of inventory, and common deductions and exempt sales.
dentistry, or optometry. The prescription order acts
as the exemption certificate. Exempt prosthetic
Note that these examples are for illustration
devices are defined above.
purposes only and may not contain current sales
tax rates. You can, however, use these examples to
3) Bad Debts: You may take a deduction for bad
assist you in filing your return electronically. See page
debts that are written off as uncollectible during
19 or go to our web site at to determine
the filing period and are eligible to be deducted for
the electronic filing option that is best for you.
federal income tax purposes.
John and Sandra Murray own a convenience store in Wichita, KS. Total receipts for July, 2011 were
$14,588.93, including the 7.3% sales tax collected on taxable transactions. Sales to the U.S. Government
were $45.00, and sales to a school were $150.00. They made a gift of six cases of Pepsi costing $30.00
to a neighborhood block party and took grocery items costing $20.00 from inventory for their own use.
The following steps show their sales tax calculations and instructions for filing the July ST-16 return electronically.
updates and/or tips for using the system. Please
ST-16 (Single Jurisdiction Form Type)
take the time to read this information before clicking
Continue at the bottom of the page.
Figure the sales tax base for taxable sales. Add
non-taxed sales: $45 + $150 = $195. Subtract from
Review the information for the account you added.
total receipts: $14,588.93 - $195 = $14,393.93
From the drop-down menu options, select your filing
Compute the total receipts for the month, exclusive
period, July, and tax year, then click the radio button
of tax. The $14,393.93 figure includes 7.3% sales
for the return type. In this example, select Original.
tax. To compute the net, divide by 1+ the tax rate:
Click Continue to proceed to Part II.
$14,393.93 ÷ 1.073 = $13,414.66
Figure the total gross receipts:
Enter the nontaxable and exempt sales deductions
$13,414.66 retail + $195 non-taxed = $13,609.66
by category in Part II of the return – $45 in line C and
$150 in line G. Click Calculate to get your total
Go to to begin the filing process. Click
deductions, then click Continue to proceed to Part I.
Use WebTax Now. If you are a first time user click
NOTE: The system will carry over to Part I the
Register Now; if already registered, click Sign In.
information you entered in Part II.
After signing into WebTax, click Business Accounts.
Enter your gross receipts on line 1 – $13,609.66.
Then click Add Account to this Login and follow
Enter the cost of the inventory used personally on
the instructions to add your tax account. After
line 2: $30 + $20 = $50. Click Calculate to get the
account appears, click on Manage Account and
Total Due amount, then click Continue.
your account screen will appear. Click Save. NOTE:
Once you have added your account, it will be
Select your payment option: ACH Debit, ACH Credit,
retained in the system for future filing periods.
or Check w/Voucher. For definitions of the ACH
Credit and ACH Debit payment options, see page
Click File a Return. An informational page will
19. Click Continue for the verification screen. Verify
appear with messages regarding important
all entries and click Submit Return.
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