Form Pub. Ks-1510 - Kansas Sales Tax And Compensating Use Tax Page 32
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42the business or change the ownership structure of the
• Tax was included in the gross sales figure used
to calculate your tax liability.
business. To cancel your registration, complete the
“Discontinuation of Business” section at the bottom of
• Mistakes in accounting caused an error in
your Certificate of Registration and send it to us by mail
reporting the gross sales or taxable purchases
or fax (see Taxpayer Assistance, back cover).
for a period.
• Tax was charged on items in error, or
Change of Corporate Officers or Directors
deductions for nontaxable and exempt items
were not taken.
When there is a change in your corporate officers
or directors, complete and return an Ownership and
Amending Electronically
Signature Form (CR-18), and also provide the name(s)
and title(s) of the resigning officer(s) or director(s). If
To correct errors on previously-filed returns, file an
you prefer you may mail or fax us a letter on your
amended return for each affected period. To amend a
corporate letterhead listing the name, title, home
previously-filed return using the WebFile application,
address and Social Security number of each new
select the amended (or additional) return option rather
corporate officer or director, the name and title of each
than the original return option. The same applies for
officer of director resigning, and the effective date of
retailers that used the TeleFile system to file an original
the change. A copy of the corporate minutes is also
return. When you are filing an amended return, you will
helpful, but is not required.
be asked to enter the total amount previously paid for
the filing period as a credit (i.e. line 6 of the TeleFile
Changing Your Filing Frequency
worksheet).
Once a filing frequency (monthly, quarterly, annually)
Amended vs. Additional Returns
has been established for a calendar year, do not
increase or decrease the filing frequency of your sales
In addition to amending returns, retailers have the
and/or compensating use tax. Our electronic filing
option to file an additional return for any filing period.
applications are set up for the filing frequency
An additional return adds to what has already been
established, and filing less frequently will cause non-
reported on the original return. For example, if a retailer
filer bills to be printed.
files an “original” return reporting $100 and then files
an additional return for the same reporting period for
Each year KDOR reviews the reporting history of
$50, KDOR will understand the total tax for the period
Kansas retailers to ensure their filing frequency is in
to be $150.
accordance with the statutory guidelines illustrated by
the chart on page 19. The review is done late in the
An amended return erases everything that was
calendar year so that any necessary change will take
reported on the original return and substitutes the new
effect on January 1 of the upcoming year. A notice of
information contained on the amended return. For
filing status change is mailed to the affected retailers in
example, if a retailer files an amended return reporting
November.
$150 when the original return reported $100, KDOR
will understand the total tax for the period to be $150.
We realize, however, errors can occur in assigning
a filing frequency to new businesses, or a business can
Once you have completed the corrected returns, you
change extensively over a calendar year, causing the
will have either an overpayment (credit) or an
returns to be due either too often or not often enough.
underpayment (additional tax is due).
If you believe your filing frequency is out of line with the
guidelines, call us to request that it be changed.
Underpayments
Payment of any additional tax shown on an amended
CORRECTING A RETURN
return must be made when the return is filed. Late
charges are added to any underpayment after the
Effective June 15, 2009 no refund or credit shall
original due date, according to the penalty and interest
be allowed by the director after one year from the due
rules outlined herein.
date of the return for the reporting period as provided
by K.S.A 79-3609(b).
OBTAINING A SALES TAX REFUND
If you discover you have made an error on a return,
you can correct the mistake by filing an amended or
If, as the final consumer, you discover that you have
corrected return. Generally, you have one year from
paid tax on an item or service that qualifies for an
the date you filed the original return to file an amended
exemption, you may request a refund of the sales tax
return for that period. Some common errors to correct
paid. You should first request a sales tax refund or credit
by filing an amended return are:
from your vendor in writing, providing the information
32
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