Form Pub. Ks-1560 - Kansas Business Taxes For Schools & Educational Institutions Page 2
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37TABLE OF CONTENTS
Textbooks
INTRODUCTION TO KANSAS SALES TAX .............
3
Utilities
What Sales are Taxable?
Vehicles/Equipment
Sales Tax Structure
Vending Machine Sales
Retailer and Consumer Responsibilities
Vocational Technical Schools & Training
Listing of Taxable Sales by Schools and
SALES TAX EXEMPTIONS FOR SCHOOLS
Educational Institutions
AND EDUCATIONAL INSTITUTIONS ....................
4
Definitions
REPORTING AND PAYING SALES TAX ................. 22
What Purchases are Exempt?
How To Register
Claiming Your Exemption
Sales Tax Account Numbers
Retailer Responsibilities
CONSTRUCTION, REMODEL OR
Recordkeeping
REPAIR PROJECTS ..............................................
7
Exemption Certificates
General Rules
Original Construction
OTHER KANSAS TAXES ......................................... 25
Project Exemption Certificates (PECs)
Compensating Use Taxes
Taxable Projects
Withholding Tax
TAXATION OF SCHOOL ACTIVITIES ...................... 10
YOUR FILE AND PAY OPTIONS ............................ 26
General Rules
Electronic File and Pay Chart
Activity Fees
Activity Funds
TAXATION RESOURCES ......................................... 28
Admissions and Ticket Sales
Auctions
Taxpayer Assistance Center
Booster Clubs
Web Site
Cafeterias, Lunch Rooms and Food Service
Policy Information Library
Fund-raising
Written Rulings
Golf Courses
Key Statutes and Regulations
ID Cards
Isolated or Occasional Sales
EXEMPTION CERTIFICATES
Labor Services
Parent-Teacher Associations
29
(PR-78PT) .......................
Leases and Rentals
Project Exemption Request
30
PTAs/PTOs
(PR-76) ..............................
Project Completion Certification
32
Photocopying, Printing and Duplicating
(PR-77) .....................
Project Exemption Certificate Sample
Raffles
Restaurants, Meals
(Agent Issued)
33
(PR-74a) ...................................................
School Buses/Fuels
Resale Exemption
34
(ST-28A) ................................................
School Clubs and Organizations
School or Educational Institution
........... 35
(PR-78ED)
Seminars
State of Kansas or Political Subdivision
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(PR-78KS) .
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:
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Parent category: Financial