Form Pub. Ks-1510 - Kansas Sales Tax And Compensating Use Tax Page 30
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
42Iowa Department of Revenue
Taxpayer Services Section
MIDWEST BORDER STATES COMPACT
P. O. Box 10457
Des Moines, IA 50306-0457
The Midwest Border States Compact is composed of
(515) 281-3114
these eight states:
iowa.gov/tax
Illinois
Missouri
Illinois Department of Revenue
Iowa
Nebraska
Central Registration Division
Kansas
North Dakota
P.O. Box 19476
Minnesota
South Dakota
Springfield, IL 62794-9476
1-800-356-6302
revenue.state.il.us
These states have been working together to
eliminate unfair competition and increase compliance
Minnesota Department of Revenue
by informing consumers about their use tax duties, and
Business Registration
seeking voluntary registration from out-of-state
Mail Station 4410
businesses. State governments are becoming more
St. Paul, MN 55146-4410
aggressive in searching out taxpayers that may owe
(651) 282-5225 or 1-800-657-3605
outstanding tax liabilities. These states exchange
taxes.state.mn.us
information and cooperate in enforcement efforts.
Missouri Department of Revenue
Tax Assistance Center
In recent years, the number of companies engaging
P. O. Box 357
in multistate commerce has multiplied, yet many of these
Jefferson City, MO 65105-0357
companies are not registered and are not paying taxes
(573) 751-5860
to states in which they do business. Millions of dollars
dor.mo.gov
in state tax revenues are lost when goods are purchased
from out-of-state merchants not collecting and remitting
Nebraska Department of Revenue
use tax.
Taxpayer Assistance
P. O. Box 98903
In order to protect you and your customers, the
Lincoln, NE 68509-8903
Midwest Border States suggests that you voluntarily
(402) 471-5927
register to collect sales or use tax.
North Dakota Tax Commission
Why Should I Register In Another State?
State Capitol
600 E. Boulevard Ave.
If you have a business presence or “nexus” (see
Bismarck, ND 58505-0599
page 28) for tax purposes in another state, or are
(701) 328-1241
performing taxable services, installation, construction
nd.gov/tax
or repairs in another state, you may be required by law
to register in that state.
South Dakota Department of Revenue
Business Tax
Even if you do not have nexus, your registration will
445 E. Capitol Ave.
prevent the inconvenience of having your customers
Pierre, SD 57501-3185
contacted directly by state tax authorities seeking to
(605) 773-3211 or 1-800-829-9188
collect use tax. Consumers are responsible for remitting
dor.sd.gov
use tax on purchases bought from unregistered out-of
state vendors. The states have authority to bill
Will registration automatically subject me to other
consumers for the unpaid use tax plus penalty and
taxes?
interest.
No. However, if you should have been paying other
If you have no sales in a state, you do not need to
taxes, you will still be expected to pay those taxes.
register in that state. However, once you begin making
sales to customers in another state you need to apply
for a license if you have established nexus within that
Will registration automatically subject me to past
state.
use taxes?
REGISTERING IN ANOTHER STATE
No. Registration alone does not subject you to
liability for failure to collect past sales or use taxes.
Liability depends on whether or not you had nexus
Contact the following state agencies for forms and
with the state in question prior to registration and
assistance in complying with their sales and use tax
the laws and policies of each state.
registration and filing requirements.
30
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial