Form Pub. Ks-1560 - Kansas Business Taxes For Schools & Educational Institutions Page 22
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37Tax Type. Each tax type administered by KDOR
has been assigned a number. The “004” is the
REPORTING AND
number assigned to Retailers’ Sales Tax. The tax type
PAYING SALES TAX
number appears on your registration certificate and on
the sales tax return.
Account Number = EIN (Employer Identi-
HOW TO REGISTER
fication Number). The account number is your
federal EIN, followed by the letter “F.” The nine-digit EIN
is issued by the Internal Revenue Service to identify
Kansas schools, groups and organizations must
employers and businesses.
register with KDOR in order to collect sales tax from
their retail customers. There is no minimum amount
If you are not required to have an EIN, KDOR will
of sales or sales tax due before you are required
create an account number for you. The number will begin
to register to collect the tax. Depending on the
with a “K” (or “A” if registering with the Kansas Business
activity, other tax registrations may also be required.
Center) followed by eight numbers and the “F.”
See Other Kansas Taxes on page 25.
Numerical Suffix. The two-digit code at the end
To apply for a tax number or to register for Kansas
of the number is for KDOR’s use. For most
Retailers’ Sales Tax, visit the Business Tax section of
taxpayers it is “01.” This code could either denote the
our web site (). You will be linked to the
number of locations or the number of registrations under
Kansas Business Center to complete the application,
this EIN, “K”, or “A” number.
receive your account number and print your registration
certificate. For complete instructions about the
application process, obtain Pub. KS-1216, Kansas
RETAILER RESPONSIBILITIES
Business Tax Application Booklet, from our web site.
Kansas retailers are responsible for collecting the
If you prefer, you may apply in person – it provides
full amount of state and local sales tax due on each
same-day registration service. An owner, partner, or a
sale to the final user or consumer. It is illegal for a retailer
principal officer (president, vice-president, or secretary-
to advertise to the public or any consumer, directly or
treasurer) may bring the completed application to our
indirectly, that:
assistance center. We will process your application,
assign a registration number, and issue a Certificate of
• the sales/use tax or any part of the tax will be
Registration if you have no outstanding tax liability.
paid or absorbed by the retailer,
• sales/use tax is not a part of the price to the
Another option is to mail or fax your completed
consumer, or
business tax application to our office 3 to 4 weeks prior
to making retail sales. This will ensure that your tax
• when sales/use tax is added to the price all or
account number and registration certificate are issued
part of it will be refunded.
before your first tax payment is due.
You will avoid many sales tax problems if you follow
When making retail sales you are required to display
these two rules when making retail sales:
your registration certificate in a conspicuous location to
let your customers know you are duly registered to collect
1) All retail sales of goods and enumerated
and remit the taxes you are charging them. Have a copy
services are considered taxable unless
of your registration certificate to present at each
specifically exempt.
temporary sales location should a local or state official
2) For every sale of merchandise or taxable
request proof of registration. If it is lost or destroyed,
services in Kansas, the sales receipt, invoice,
request a duplicate from KDOR. You may copy the
or bill must either show that the total amount of
certificate. Many suppliers will request a copy of your
registration to verify your sales tax number on an
sales tax due was collected, or be accompanied
exemption certificate.
by a completed exemption certificate.
Collecting Tax From Your Customers
SALES TAX ACCOUNT NUMBERS
There are two acceptable ways to collect sales tax
Once your application is processed, your business
on retail sales. The sales tax must either be separately
is assigned a sales tax account number. Your sales tax
stated as a line item on an invoice, or included in the
account number has three distinct parts:
price of the item.
The most common method is to separately state
the tax due on the invoice, bill, receipt, or other evidence
004-481880059F-01
of the transaction. If the tax is a line item, it must be
22
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