Form Pub. Ks-1510 - Kansas Sales Tax And Compensating Use Tax (Page 29 of 42) in pdf

by completing a Kansas Business Tax Application

according to the chart on page 19. To report and pay

(CR-16). It is the same form used to apply for a Kansas

the use tax, complete a CT-9U, Retailers’ Compensating

sales and/or withholding tax numbers. See How to

Use Tax. See page 19 for filing options, then visit

to get started.

processed, you are assigned a Retailers’ Compensating

Use Tax account number. This number follows the same

SAMPLE COMPLETED CT-9U FILING

format as a sales tax number except that the tax type

prefix for Retailers Compensating Use Tax is “005.” For

Completing a Retailers’ Compensating Use Tax form

example: 005-331234567F-01.

is similar to completing a form type ST-36 for sales tax;

the major difference is the application of reciprocal

Like Sales Tax, how often you will report and pay

your Retailers’ Compensating Use Tax (monthly,

discounts. This example illustrates how to file a CT-9U

quarterly, or annually) depends on an estimate of the

for an out-of-state retailer that qualifies for a reciprocal

annual amount of use tax due entered on the application,

discount because of its location in Missouri.

ZZ Catalog Company in St. Louis, Missouri has a retail store in Overland Park. In addition to its Retailers’

Sales tax registration in Overland Park, the company is registered to collect the state and local Kansas

Retailers’ Compensating Use tax on catalog sales to its Kansas customers. A breakdown of its Kansas

catalog sales in August by Kansas tax jurisdiction is shown below:

KANSAS GROSS SALES

DEDUCTIONS (Sales for Resale)

Wichita

$2,000.00

$200.00

Andover

$1,000.00

$150.00

Dodge City

$1,000.00

$100.00

Sedgwick Co.

$3,254.75

$500.00

Go to to begin the filing process. Click

WICSG) and click Add Selected. Repeat this step

Use WebTax Now. If you are a first time user click

until all applicable jurisdictions have been added,

then click Continue.

Enter under Kansas Gross Sales, the gross receipts

After signing into WebTax, click Business Accounts.

for the month. For example, the total gross sales

Then click Add Account to this Login and follow

“sourced” to Wichita is $2,000. Continue adding

the instructions to add your tax account. After

the gross receipt amount for each jurisdiction.

account appears, click on Manage Account and

your account screen will appear. Click Save. NOTE:

Enter under Deductions the amount of sales for

Once you have added your account, it will be

resale for each jurisdiction. For example, Wichita

retained in the system for future filing periods.

is $200.

Click File a Return. An informational page will

Enter under State Code the two character

appear with messages regarding important

abbreviation for the state in which you receive a

updates and/or tips for using the system. Please

discount. For example, Missouri is MO. Continue

take the time to read this information before

this step for each jurisdiction. Click Calculate and

clicking Continue at the bottom of the page.

verify the net tax amounts, then click Continue.

Review the information for the account you added.

Complete Part II. Record the deductions for non-

From the drop-down menu options, select your

taxes sales for the period by category of deduction.

filing period, August, and tax year, 2011, then click

For this example, enter $950.00 on line A. Note:

the radio button for the return type. In this example,

Total Deductions, Line L of Part II, should equal the

select Original. You may choose to have WebTax

total deductions reported in Deductions in Part III

remember your jurisdictions by clicking that radio

of the return. Click Calculate and Continue.

button, or you have the option to upload from

another file or enter them manually. Make your

Verify information entered in Part I. If correct, click

selection and click Continue.

Calculate and Continue.

To add the applicable jurisdictions to this filing

Select your payment option: ACH Debit, ACH Credit,

period, click Add Jurisdictions. Enter the

or Check w/Voucher. For definitions of the ACH

jurisdiction code or the jurisdiction name, then click

Credit and ACH Debit payment options, see page

19. Click Continue for the verification screen. Verify

Lookup Jurisdiction. From the list, choose the

all entries and click Submit Return.

appropriate jurisdiction (for example, Wichita is

Form Pub. Ks-1510 - Kansas Sales Tax And Compensating Use Tax Page 29

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