Form Pub. Ks-1550 - Kansas Business Taxes For The Agrcultural Industry Page 24
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32vendors. Visit our web site at for a current
WRITTEN RULINGS
list of vendors and their services.
* A Form EF-101, Authorization for Electronic Funds Transfer, must be
Despite the amount of written information available
completed for ACH Credit before using the EFT payment method.
in our policy library, there are unique situations that
This form is available on our web site at:
may require an interpretation or clarification based upon
WebTax and TeleFile are simple, safe, and FREE
the law, regulations, and specific facts of the case. DO
and conveniently available 24 hours a day, 7 days a
NOT rely on a verbal opinion from KDOR on issues of
week. You also receive immediate confirmation that
taxability not specifically addressed in the law.
your return is filed. Refer to your tax type in the table
on the following page to find the electronic filing and
To assist you in understanding how the law applies
payment options available to you.
to your business, KDOR issues three types of written
advice: revenue notices, revenue rulings, and private
letter rulings. This written advice is binding on KDOR
and may be relied upon as long as the statute or
TAXATION RESOURCES
regulation on which they are based is not altered by
the Legislature, changed by a court decision, or the
ruling itself modified or rescinded by KDOR. When an
When there is a question that is not answered in this
issue arises in your business that is not addressed in
booklet, contact KDOR. DO NOT GUESS. Clarification
the law, document the problem or question in writing
of whether a purchase or sale is taxable or exempt will
and request a Private Letter Ruling or an Opinion Letter
save you time in dealing with the issue in the future.
from KDOR. Mail or fax your request to:
Resolving issues of taxability could also save you
money; you will be taking full advantage of the
Office of Policy and Research
exemptions available and avoiding costly sales or use
Kansas Department of Revenue
tax deficiencies on taxable purchases. Use the following
915 SW Harrison St.
KDOR resources to obtain information on Kansas tax
Topeka, KS 66625-0001
matters and to resolve questions of taxability.
Fax: (785) 296-7928
TAXPAYER ASSISTANCE CENTER – (785) 368-8222
You will receive a written ruling within 30 days after
your request (and any additional information necessary
for the ruling) is received. Private letter rulings are
Many questions can be answered by the customer
published in our Policy Information Library. However,
representatives in Topeka. However, like many
these letters have been “scrubbed” to protect the privacy
businesses, KDOR uses an automated answering
of the taxpayer—any information that would identify the
system to direct incoming calls to the appropriate area.
taxpayer, such as name, address, product, etc., is
See the back cover of this publication for our taxpayer
blanked out.
assistance center address and phone numbers.
CAUTION: Although published as part of our
WEB SITE -
policy library, a private letter ruling is limited to
the requesting taxpayer and that taxpayer’s
Our web site contains information about all aspects
specific factual situation. It cannot be relied upon or
of KDOR. Forms, informational publications, exemption
cited by any other person.
certificates and information about all the taxes
administered by KDOR are published here. Each
division of KDOR is represented. Other divisions of
KEY STATUTES AND REGULATIONS
special interest to agribusiness are the Division of
Property Valuation which administers property valuation
To prepare this guide we have used or cited the
for agricultural, residential and commercial uses, and
following laws and regulations. The full text of these are
the Division of Vehicles, responsible for vehicle
a part of the Policy Library on our web site.
registrations and driver’s licenses.
Laws
K.S.A. 8-126 - Vehicle definitions
K.S.A. 12-187 et seq. - Local sales tax
POLICY INFORMATION LIBRARY
K.S.A. 79-3201 et seq. - Income tax
K.S.A. 79-3401 et seq. - Motor fuel tax
Another service available to taxpayers on our web
K.S.A. 79-3601 et seq. - Retailers’ sales tax
site is a library of policy information for all taxes
K.S.A. 79-3606 et seq. - Sales tax exemptions
administered by KDOR. This library contains the Kansas
K.S.A. 79-3701 et seq. - Compensating use tax
Statutes and Regulations, Revenue Notices, Revenue
Regulations
K.A.R. 92-19-25b - Exemption certificates
Rulings and other written advice issued by KDOR. It
K.A.R. 92-19-53 - Consumed in production
also includes Opinion Letters and Private Letter Rulings
K.A.R. 92-19-54 - Ingredient or component part
(see Written Rulings). For ease in locating information,
K.A.R. 92-19-66b - Labor services
the library may be searched by tax type and topic.
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