Form Pub. Ks-1527 - Kansas Business Tax For Political Subdivisons

ADVERTISEMENT

T
B
T
ales
Use
ax
&
for
usiness axes for
S
o l i t i c a l
u b d i v i s i o n s
P
S
olitical
ubdivisions
As a Kansas political subdivision, you are in a unique tax situation.
Although you are generally exempt from paying sales or use tax on the
majority of your purchases, a political subdivision’s exemption is not
absolute. Many political subdivisions furnish utilities and sell other taxable
goods or services. In these roles you are subject to sales and use tax laws like
any other Kansas retail business. There are also special rules for construction
projects performed for political subdivisions. This publication will help
you understand how Kansas taxes apply to your daily business activities as
an exempt arm of government, and as a retailer of taxable goods and services.
Also included is information about how to report and pay the taxes. By
law, businesses are now required to submit their Sales, Compensating Use,
and Withholding Tax returns electronically. Kansas offers several electronic
file and pay solutions – see page 22.
Use this guide as a supplement to KDOR’s (Kansas Department of
Revenue) basic sales tax publications, KS-1510, Kansas Sales and
Compensating Use Tax and KS-1520, Kansas Exemption Certificates.
Pub KS-1527 (Rev. 12/12)

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial