Form Pub. Ks-1527 - Kansas Business Tax For Political Subdivisons (Page 5 of 42) in pdf

Please note that this new exemption procedure will not apply to farmers, to purchases by the federal government, or to the

manufacturing and processing related exemptions, or other use-based exemptions. Also, the Tax-Exempt Identification Number

is separate and apart from a Kansas Sales Tax Registration Number, format 004-XXXXXXXXX-F0X, required of anyone

(including exempt entities) making retail sales of taxable goods, services or admissions in Kansas.

Sales to Exempt Entities not based in Kansas after January 1, 2005.

Many of the exemptions granted under K.S.A. 79-3606 and listed below apply also to non-Kansas organizations. While a

Kansas-based organization must provide its numbered certificate to make an exempt purchase of goods or taxable services in

Kansas after January 1, 2005, many non-Kansas exempt organizations will not initially be issued an Exempt Organization ID#.

While encouraged to obtain a Kansas Exempt Entity ID# (visit to apply), a non-Kansas exempt entity (such

as a school located in another state) making a direct purchase in Kansas will simply need to complete an exemption certificate

for the retailer. The Designated or Generic Exemption Certificate (ST-28) is used for this purpose.

The following entities and organizations are authorized to receive a Tax-Exempt Entity Exemption Certificate from KDOR:

State of Kansas and its agencies

The Cystic Fibrosis Foundation, Heart of America

Kansas political subdivisions – cities, counties, townships

Chapter (effective 1/1/2005)

Spina Bifida Association (effective 1/1/2005)

school districts

CHWC, Inc. (effective 7/1/2006)

Nonprofit hospitals

Cross-lines Cooperative Council (effective 7/1/2006)

Nonprofit blood, tissue and organ banks

Dreams Work, Inc. (effective 7/1/2006)

Nonprofit educational institutions (colleges, universities,

KSDS, Inc. (effective 7/1/2006)

trade schools, etc. providing education above grade 12)

Lyme Association of Greater Kansas City, Inc.

Elementary and secondary schools

(effective 7/1/2006)

Kansas groundwater management districts

Dream Factory, Inc. (effective 7/1/2007)

Rural water districts and water supply districts

Ottawa Suzuki Strings, Inc. (effective 7/1/2007)

Port authority

International Association of Lions Clubs

Nonprofit nursing home, assisted living facility, interim care

(effective 7/1/2007)

home

Johnson County Young Matrons, Inc.

Nonprofit, nonsectarian, comprehensive youth development

(effective 7/1/2007)

organizations

American Cancer Society, Inc. (effective 7/1/2007)

Community-based mental retardation facilities or mental

Community Services of Shawnee, Inc.

health centers

(effective 7/1/2007)

Nonprofit public health corporations

Angel Babies Association (effective 7/1/2007)

Community action groups/agencies for weatherization of

Habitat for Humanity for housing project materials

low-income homes

Free-Access Radio and TV Stations

Nonprofit museums

Religious Organizations

Nonprofit historical societies

Primary care clinics and health centers serving the

Nonprofit zoos

medically underserved

Public broadcasting stations (radio and TV)

Kansas Academy of Science

Nonprofit organizations building Kansas Korean War

Domestic violence shelters that are members of the Kansas

Memorials

Coalition against Sexual and Domestic Violence

Parent-Teacher Associations and Organizations

(KCSDV), (effective 1/1/2005)

Contractors preparing meals for the homebound elderly,

Kansas Bioscience Authority (effective 7/1/2004)

disabled, indigent or homeless (i.e., Meals on Wheels)

Special Olympics Kansas, Inc. (effective 7/1/2006)

Rural volunteer fire fighting organizations

Marillac Center, Inc. - purchases of tangible personal

Kansas chapters of these Organizations:

property only (effective 7/1/2006)

American Heart Association

West Sedgwick County - Sunrise Rotary Club and Sunrise

Kansas Mental Illness Awareness Council

Charitable Fund (effective 7/1/2006)

American Diabetes Association, Kansas Affiliate

County Law Libraries (effective 7/1/2006)

American Lung Association

501(c)(3) Homeless Shelters (effective 7/1/2006)

Kansas Alliance for the Mentally Ill

Jazz In The Woods, Inc. (effective 7/1/2007)

Alzheimer’s Disease and Related Disorders Assn., Inc.

Frontenac Education Foundation (effective 7/1/2007)

Parkinson’s disease association

Rotary Club of Shawnee Foundation (effective 7/1/2007)

National Kidney Foundation (of KS and Western MO)

Victory In The Valley, Inc. (effective 7/1/2007)

Heartstrings Community Foundation

Booth Theatre Foundation, Inc. (effective 7/1/2007)

(effective 1/1/2005)

TLC Charities Foundation, Inc. (effective 7/1/2007)

Form Pub. Ks-1527 - Kansas Business Tax For Political Subdivisons Page 5

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