Form Pub. Ks-1525 - Kansas Sales & Use Tax For Contractors Subcontracotrs & Repairmen Page 17
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49Machinery & Equipment Exemption Certificate (ST-203)
The exemption applies to the direct and indirect
to purchase the equipment, its parts and any labor
purchase, rental or lease of tangible personal property
services needed to install, repair or maintain it.
and services purchased by or on behalf of the exempt
entity. This exemption does not apply to any construction
You have the contract to maintain and
machinery, equipment or tools used in the constructing,
repair the forklifts used in a Kansas
maintaining, repairing, enlarging, furnishing or
distribution center. Since the forklifts are
remodeling facilities for the exempt entity. Entities that
exempt equipment, the distribution center
have been issued this type of by and behalf of exemption
will provide you with a completed Form ST-203 to exempt
certificate are limited to:
the entire repair bill (parts and labor) from sales tax.
• All American Beef Battalion Inc.
You will also complete and furnish Form ST-203 to your
• County Law Library
vendors for the parts and any subcontract labor
• Domestic Violence Shelters of the KCSDV
necessary for this repair contract.
• Frontenac Education Foundation
• Goodwill Industries Easter Seals Of Kansas, Inc.
• Goodwill Industries of Kansas, Inc.
BY OR ON BEHALF OF
• Groundwater & Rural Water Districts
• Homeless Shelters
The following list of organizations have an Entity
• Kansas Academy of Science
Exemption Certificate like the sample certificate on the
• Korean War Memorial
next page. This exemption certificate allows contractors
• Marillac Center
and subcontractors to use this certificate in lieu of a
• Rural Volunteer Fire Fighting Organization
PEC, due to the statutory language that allows
• Victory in the Valley, Inc.
purchases by or on behalf of the tax exempt entity. The
• Wayside Waifs
following entities are encouraged, however, to apply for
A sample by and behalf of sales tax exemption
a PEC using KDOR’s on-line PEC application process
certificate appears on the next page.
at:
17
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