Form Pub. Ks-1540 - Kansas Business Taxes For Hotels Motels & Restaurants Page 2
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42TABLE OF CONTENTS
KANSAS SALES TAX ...............................................
3
OTHER TAXES FOR HOTELS AND RESTAURANTS 16
Sales Tax Structure and Sourcing
Kansas Compensating Use Taxes
Sales that are Taxed
Cigarettes and Tobacco Products
Retailer Responsibilities
Income Tax
Withholding Tax
SALES BY HOTELS .................................................
3
FILING AND PAYING KANSAS BUSINESS TAXES 18
Hotel Defined for Retailers’ Sales Tax
Sleeping Room Rentals
Tax Registration
Laundry Services
General Filing Information
Gift Shops
File and Pay Options
Amusement & Entertainment
Example and Steps for Filing Returns
Miscellaneous Sales
REFERENCE MATERIALS ...................................... 26
PURCHASES MADE BY HOTELS ..........................
8
When in Doubt ...
Taxable Purchases
Food and Lodging Requirements
Labor Services
Other Employer Responsibilities
Exempt Purchases
Other Taxes and Exemptions
How to Claim a Utility Exemption
Business Resource Directory
TRANSIENT GUEST TAX ......................................... 11
KANSAS EXEMPTION CERTIFICATES .................. 28
Hotel Defined for Transient Guest Tax
What are Exemption Certificates?
Transient Guest Tax Imposed On…
How to Use Exemption Certificates
Transient Guest Tax - Redevelopment District
Consumed in Production (ST-28C)
Dry Cleaning & Laundry Retailer Exemption
RESTAURANT SALES ............................................. 13
Certificate (ST-28X)
Meals and Nonalcoholic Drinks
Ingredient or Component Part Exemption
Sale of Alcoholic Drinks
Certificate (ST-28D)
Resale Exemption Certificate (ST-28A)
RESTAURANT PURCHASES ................................... 14
Revenue Ruling 19-2010-04
Designated or Generic Exemption
Taxable Purchases
Certificate (ST-28)
Labor Services
Statement for Sales Tax Exemption on
Exempt Purchases
Electricity, Gas or Water Furnished
through One Meter (ST-28B)
If there is a conflict between the law and information found in this publication, the law remains the final authority.
Under no circumstances should the contents of this publication be used to set or sustain a technical legal position.
A library of current policy information is also available on our web site:
2
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial