Form Pub. Ks-1560 - Kansas Business Taxes For Schools & Educational Institutions Page 26
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37contractor classes that will be sold as real property. The
following situations show various tax treatments for this
YOUR FILE AND PAY
type of sale.
OPTIONS
SITUATION 1: You pick up the items in Nebraska.
Since the sale was transacted in Nebraska, you will pay
Nebraska sales tax if Nebraska imposes tax on these
Since July 1, 2010, it has been a requirement that
items. The Nebraska state and local sales tax rate is
businesses submit their Retailers' Sales, Compensating
6%. As a Kansas consumer, you will owe the difference
Use taxes, and Withholding Tax returns electronically.
between the combined rates (6.3% - 6% = .3%) to
Kansas as consumers’ compensating use tax.
Kansas offers several electronic filing solutions (see
chart on next page). You can use WebTax for on-line
SITUATION 2: The Nebraska retailer delivers the
filing and payment for most business tax accounts.
items to your Kansas school. As a retailer delivering
First, create a user login ID and select a password then
into Kansas, the retailer should be registered to collect
attach your business tax accounts. Each tax account
Kansas Retailers’ Compensating Use Tax of 6.3% on
has a unique access code that only needs to be
this sale, and will add this tax to the total invoice amount
entered once. This access code binds your account to
(cost of items plus any delivery charge).
your login ID. For future filings, you simply log into your
account using your self-selected user login and
SITUATION 3: The Nebraska retailer ships the items
password. A history of all returns filed or payments made
to your Kansas college by common carrier (UPS, freight
is retained in WebTax.
company, etc.). Retailers shipping into Kansas do not
have to register to collect the Retailers’ Compensating
You can also use TeleFile, the telephone option, to
Use Tax. Therefore, as a Kansas consumer you will owe
file returns and make payments for several tax accounts.
Consumers’ Compensating Use Tax of 6.3% on the
Like WebTax, you will need your access code to begin.
total cost, including delivery charge.
TeleFile requires that you use this access code each
time you file or make payment.
For more information about compensating use taxes,
obtain a copy of our Pub. KS-1510, Kansas Sales and
Annual Sales and Use Tax zero filers: You may
Compensating Use Tax. The rules that govern which
use your touch-tone telephone to file your annual multi-
local tax to apply to a sale are in our Notice 2003-04,
jurisdiction tax returns if you are reporting zero sales.
Sales and Use Tax Sourcing Rules. The publication and
Like the other telephone application, you will need your
notice can be found on our web site. To obtain a use
access code to complete your filing.
tax reporting number, complete a Kansas Business Tax
Application (CR-16). See How to Register on page 22.
Your access code for our electronic filing systems
is printed on the Sales Tax Rate Change postcard that
annual filers receive each quarter. If you cannot locate
WITHHOLDING TAX
your access code, call our Taxpayer Assistance line at
785-368-8222 and press 5. If you prefer you may email
This tax is deducted by employers and payors from
your request to: eservices@kdor.ks.gov
the wages and other taxable payments made to
employees and payees. Its purpose is to help pre-pay
Electronic tax payments must settle on or before
the income tax liability of that individual. As a general
the due date. Using the WebTax system, you can have
rule, if you are required to withhold federal income tax
your tax payment electronically debited from your bank
from the payment, Kansas withholding tax is also
account (ACH Debit). You may choose to initiate your
required. Although nonprofit schools and educational
tax payment through your bank (ACH Credit*). Credit
institutions are exempt from paying income tax, they
card payments are also accepted through third-party
are employers and payors, and must withhold Kansas
vendors. Visit our web site at for a current
income tax from the wages and other taxable payments
list of vendors and their services.
made to teachers, staff and students, including many
foreign students.
* A Form EF-101, Authorization for Electronic Funds Transfer, must be
completed for ACH Credit before using the EFT payment method. This
Additional information and the tables to compute
form is available on our web site at:
withholding tax are in our Pub. KW-100, A Guide to
WebTax and TeleFile are simple, safe, and FREE
Kansas Withholding Tax, available on our web site. To
register to withhold Kansas tax complete a Kansas
and conveniently available 24 hours a day, 7 days a
week. You also receive immediate confirmation that your
Business Tax Application ( CR-16 ). See How to Register
on page 22. Employers must also register with the
return is filed. Refer to your tax type in the table on the
Kansas Department of Labor and the IRS (Internal
following page to find the electronic filing and payment
Revenue Service).
options available to you.
26
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