Form Pub. Ks-1527 - Kansas Business Tax For Political Subdivisons Page 26
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42In exchange for paying the Clean Drinking Water Fee,
public water suppliers may purchase all tangible
WATER SUPPLIERS
personal property and taxable services exempt from
sales tax. For additional information, obtain from our
web site NOTICE 01-02, addressed to Kansas Public
Water Supply Systems.
WATER PROTECTION FEE
IMPORTANT: All public water suppliers must
collect Kansas Retailers’ Sales tax on their retail
If you are a water utility, you must register to collect,
sales of water. The payment of the Clean Drinking Water
report, and remit a Water Protection Fee to KDOR. This
Fee is in addition to the collection of sales tax. If a city,
fee is collected on the retail sale of water delivered
rural water district, or public water supplier pays the
through mains, lines, or pipes by public water suppliers
Clean Drinking Water Fee, they are exempt on their
and on water appropriated for industrial and
direct and indirect purchases.
stockwatering uses. The rate is 3 cents per 1,000 gallons
of water. An additional fee for the inspection and
Public water supply systems (city water departments,
regulation of public water supplies of $0.002 per 1,000
rural water districts, etc.), who are not currently paying
gallons of water sold at retail is remitted with the Water
the Clean Drinking Water Fee can elect to pay the fee,
Protection Fee. The Water Protection Fee is not subject
and be exempt from Kansas retailers’ sales tax on all of
to Kansas sales tax (K.S.A. 79-3647).
their purchases. See NOTICE 04-08.
The Water Protection Fee of 0.032 per 1,000 gallons
of water sold at retail is reported on a quarterly basis to
REPORTING AND PAYING WATER TAX
KDOR on Form WP-1. The WP-1 return is due 45 days
after the end of each calendar quarter.
All newly created public water suppliers must register
with KDOR and obtain a reporting number to pay the
CLEAN DRINKING WATER FEE
Clean Drinking Water Fee. To obtain a reporting number,
complete a Business Tax Application (CR-16). It is the
same form used to apply for Kansas sales and/or
The Clean Drinking Water Fee is imposed at the rate
withholding tax reporting numbers. See Registration and
of $.03 per 1,000 gallons of water sold at retail and
Tax Numbers on page 20.
delivered through mains, lines or pipes by public water
suppliers (cities, counties, rural water districts, etc.).
The Clean Drinking Water Fee of $.03 per 1,000
Thus, there is no Clean Drinking Water Fee due on
sales at wholesale sales of water or on retail sales of
gallons of water sold at retail is reported to KDOR
quarterly on the same form as the Water Protection Fee
water which is delivered by truck.
(WP-1). This return is due 45 days after the end of
The law states that the price to the consumer of water
each calendar quarter.
sold at retail shall not include the amount of the Clean
Following is a sample completed return (WP-1) for a
Drinking Water Fee. Thus, retailers of water should not
collect the Clean Drinking Water Fee from their
Kansas Water Supplier with first quarter retail sales of
customers. Rather, they should pay the fee to KDOR.
5,500,000 gallons of water.
KANSAS DEPARTMENT OF REVENUE
Division of Taxation
WATER PROTECTION & CLEAN DRINKING WATER FEE RETURN FOR PUBLIC WATER SUPPLIERS
6003-1234
____________________________
Registration Number
JANUARY FEBRUARY MARCH 2011
MAY 15 2011
RETURN FOR
MUST BE FILED AND FEE(S) PAID BY
_______________________________________________
________________________
IF NO SALES WERE MADE — WRITE “NO SALES”, SIGN AND RETURN FORM.
5,500,000
5,500,000
5,500,000
5,500,000
5,500,000
1. Number of Gallons Sold at Retail ..........................
5,500
5,500
5,500
5,500
5,500
2. Divide Line 1 by 1,000 ..........................................
KANSAS WATER SUPPLIERS
3. Water Protection Fee Due
176.00
176.00
176.00
176.00
176.00
PO BOX 1060
(_______ times the amount on line 2) .......................
.032
ANYTOWN KS 66000
4. Clean Drinking Water Fee Due
165.00
165.00
165.00
165.00
165.00
(_______ times the amount on line 2) .......................
.03
341.00
341.00
341.00
341.00
341.00
5. Total Amount Due (Add lines 3 & 4) ......................
I CERTIFY THAT THIS IS A TRUE, CORRECT AND COMPLETE RETURN.
David A Sampleperson
Clerk, Water Dept.
785-555-1234
X
____________________________________________________________________________________________________________________
SIGNATURE
TITLE
PHONE NUMBER
WP-1 (Rev. 3/10)
26
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