Form Pub. Ks-1525 - Kansas Sales & Use Tax For Contractors Subcontracotrs & Repairmen Page 18
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49Kansas Department of Revenue
Sales and Use Tax Entity Exemption Certificate
The Kansas Department of Revenue certifies this entity is exempt from paying Kansas sales and/or compensating use tax as stated below.
Kansas Exemption Number:
Expiration Date:
KS87654321
12/31/2012
The tax-exempt entity understands and agrees that if the tangible personal property and/or service are used other than as stated, or for any
purpose that is not exempt from the tax, the tax exempt entity is liable for the state and local sales or
of this certificate is expressly prohibited, punishable by fine and/or imprisonment.
This exemption
certificate is issued for
SAMPLE ORGANIZATION
the sole use of the exempt
123 MAIN ST
entity as named. Use by
ANYTOWN KS 67890
any other persons or
entities is prohibited.
EXEMPT ENTITY INFORMATION:
Authorization and scope:
•
K.S.A 79-3606(ppp) - Homeless Shelters, 501(c)(3) Nonprofit Organizations.
•
Exemption applies to the direct and indirect purchase, rental or lease of tangible personal property and services purchased for use by any
such homeless shelter to provide emergency and transitional housing for individuals and families experiencing homelessness.
Limitations:
•
All materials and labor purchased by contractors and subcontractors to be used in the construction, operation, or maintenance for the
exempt entity is exempt from Kansas sales and compensating use tax when the purchaser furnishes the seller a completed copy of this
certificate.
•
Contractors may use this certificate in lieu of a Project Exemption Certificate (PEC), although it is recommended the exempt entity
obtains a PEC
•
This exemption does not apply to any construction machinery, equipment or tools used in the constructing, maintaining, repairing,
enlarging, furnishing or remodeling facilities for the above exempt entity.
•
All purchases are exempt by anyone presenting this completed certificate bearing the signature of an officer or director of the exempt
entity.
______________________________________________________
_______________________
Exempt Entity Authorized Signature (Officer, Office Manager or Administrator)
Federal ID Number
________________________________________________________________
_______________________
Printed Nam e
Date
RETAILER INFORMATION:
•
To qualify for exemption, the certificate must have an expiration date in the future and be signed by an authorized individual.
•
A purchase does NOT have to be a direct purchase to be exempt. However, a purchaser must present a completed certificate signed by an
officer or director of the exempt entity.
•
Material purchased or furnished by a contractor or the materials and labor of a subcontractor on a real property project may be purchased
without tax using this certificate. It is not necessary for this entity to obtain a Project Exemption Certificate (PEC).
•
The entity must have a Kansas exemption certificate. Exemption certificates issued by other states are not valid in Kansas.
•
Retailers are required to maintain a copy of the purchaser’s certificate in their records for at least 3 years from the date of purchase. Retailers
must maintain a current certificate on file.
•
Selling tax exempt goods or services that are not exempt by statute may result in the assessment of tax.
•
A completed certificate may be used as a blanket exemption for future purchases when of the same type and for the same exempt purpose.
____________________________________________________________________________________________________
Seller’s name and address
___________________________________________________________________________________________________
Description of goods and/or services p urchased
For additional information on Kansas sales and use taxes see Publication KS-1510, Kansas Sales Tax and Compensating Use Tax and Publication
KS-1520, Kansas Exemption Certificates, located at:
Questions would be directed to Taxpayer Assistance at 785-368-8222.
PR-78HS
(08/11)
18
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