Form Pub. Ks-1527 - Kansas Business Tax For Political Subdivisons (Page 20 of 42) in pdf

TATE

NLY

TILITY

EFUND

GHI Utility of Topeka, KS submitted a refund request to KDOR for its customer. They are advised that

KDOR has approved a refund of State sales tax only in the amount of $3,361.32.

Phone: 785-368-8222

Division of Taxation

915 SW Harrison St

Fax: 785-296-8974

Web:

Topeka KS 66625-2007

Department of Revenue

December 10, 2011

MR. JOE DOE

GHI UTILITY

101 MAIN

TOPEKA, KS 66612

RE: XYZ, Inc.

45% Exemp

Dear Ms. Jane Doe:

GHI Utility is authorized to make a refund of sales tax in the amount of $3,361.32 to XYZ, Inc. This refund is based on tax

previously remitted to this department on sales to electricity subject to exemption under the provisions of K.S.A. 79-3606.

This is not to be used as a credit memo on your Sales Tax Return.

You may take it as a deduction by dividing the allowable refund amount by the appropriate tax rate.

If the amount that has been identified as exempt is (State Tax Only) you will need to report the deduction on PART IV of Form

ST-36 when using this credit. Please write “Utility Exemption” on PART II, Line N when bringing over the exempted amount.

If the amount that has been identified as exempt is (State, County City or (State, County) or State, City) then you will need to

report the deduction amount allowed on PART II, Line N and write Utility Exemption) on Form ST-36 when using this credit.

Note: Each county and city must be given credit for the nontaxable sales.

ACCOUNT #

STATE

COUNTY

CITY

METER

9987654321

$3,361.32

87654321

You must maintain an accurate and detailed record of the above for audit purposes.

Since the refund amount is for state only tax, GHI Utility will divide the refund amount by the state tax rate, 6.3%

($3,361.32 ÷ .063 = $53,354.29). The $53,354.29 represents the amount of sales that GHI Utility made to its customer

upon which the $3,361.32 refund is based. Enter the $53,354.29 under the Residential/Agricultural Utility Deductions

Only column in Part IV of form type ST-36.

REGISTRATION AND TAX NUMBERS

RETAILER

RESPONSIBILITIES

As retailers of utilities and/or other taxable goods

and services, political subdivisions must be registered

with KDOR to collect sales tax from their customers. To

THE CARDINAL RULE

web site (). You will be linked to the

Kansas Business Center to complete the application,

Kansas retailers are responsible for collecting the

receive your account number and print your registration

full amount of sales tax due on each sale to the final

certificate. For complete instructions about the

user or consumer. All Kansas retailers, including political

application process, obtain Pub. KS-1216, Kansas

subdivisions, should follow this cardinal rule:

Business Tax Application Booklet, from our web site.

LL RETAIL SALES OF GOODS AND ENUMERATED TAXABLE SERVICES

In addition to its use in reporting and paying sales

ARE CONSIDERED TAXABLE UNLESS SPECIFICALLY EXEMPT

tax, your sales tax number must also appear on the

For every sale of merchandise or taxable service in

resale and ingredient or component part exemption

Kansas, the sales receipt, invoice, or bill must: 1) show

certificates you give your supplier. A sales tax number

that the total amount of sales tax due was collected, or

has three distinct parts:

2) be accompanied by a completed exemption

certificate. Following the cardinal rule will save you the

expense of paying the sales tax on items you sold

004-481880059F-01

without collecting the sales tax due.

Form Pub. Ks-1527 - Kansas Business Tax For Political Subdivisons Page 20

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