Form Pub. Ks-1560 - Kansas Business Taxes For Schools & Educational Institutions Page 28
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
37To assist you in understanding how the law applies
to your business, KDOR issues three types of written
TAXATION RESOURCES
advice: revenue notices, revenue rulings, and private
letter rulings. This written advice is binding on KDOR
and may be relied upon as long as the statute or
regulation on which they are based is not altered by
When there is a question that is not answered in this
the Legislature, changed by a court decision, or the
booklet, contact KDOR. DO NOT GUESS. Clarification
ruling itself modified or rescinded by KDOR. When an
of whether a purchase or sale is taxable or exempt will
issue arises in your business that is not addressed in
save you time in dealing with the issue in the future.
the law, document the problem or question in writing
Resolving issues of taxability could also save you
and request a Private Letter Ruling or an Opinion Letter
money; you will be taking full advantage of the
from KDOR. Mail or fax your request to:
exemptions available and avoiding costly sales or use
tax deficiencies on taxable purchases. Use the following
Office of Policy and Research
KDOR resources to obtain information on Kansas tax
Kansas Department of Revenue
matters and to resolve questions of taxability.
915 SW Harrison St.
Topeka, KS 66625-0001
Fax: (785) 296-7928
TAXPAYER ASSISTANCE CENTER – (785) 368-8222
You will receive a written ruling within 30 days after
Many questions can be answered by the customer
your request (and any additional information necessary
representatives in Topeka. However, like many
for the ruling) is received. Private letter rulings are
businesses, KDOR uses an automated answering
published in our Policy Information Library. However,
system to direct incoming calls to the appropriate area.
these letters have been “scrubbed” to protect the privacy
See the back cover of this publication for our taxpayer
of the taxpayer—any information that would identify the
assistance center address and phone numbers.
taxpayer, such as name, address, product, etc., is
blanked out.
WEB SITE -
CAUTION: Although published as part of our
policy library, a private letter ruling is limited to
Our web site contains information about all aspects
the requesting taxpayer and that taxpayer’s
of KDOR. Forms, informational publications, exemption
specific factual situation. It cannot be relied upon or cited
certificates and information about all the taxes
by any other person.
administered by KDOR are published on our web site.
Each division of KDOR is represented, including the
KEY STATUTES AND REGULATIONS
Division of Vehicles, responsible for vehicle registrations
and driver’s licenses and the Division of Alcoholic
Beverage Control (ABC).
To prepare this guide we have used or cited the
following laws and regulations. The full text of these are
a part of the Policy Library on our web site.
POLICY INFORMATION LIBRARY
Laws
K.S.A. 8-126 - Vehicle definitions
Another service available to taxpayers on our web
K.S.A. 72-1111 - School defined
site is a library of policy information for all taxes
K.S.A. 79-3401 - Motor Fuel Tax
administered by KDOR. This library contains the Kansas
K.S.A. 79-3602(r) - Educational Institution
Statutes and Regulations, Revenue Notices, Revenue
defined
Rulings and other written advice issued by KDOR. It
K.S.A. 79-3606(c) - Sales tax exemption
also includes Opinion Letters and Private Letter Rulings
K.S.A. 79-3606(d) - Construction projects
K.S.A. 79-3606(h) - Nonsectarian textbooks
(see Written Rulings). For ease in locating information,
K.S.A. 79-3606(ii) - Nonprofit nonsectarian
the library may be searched by tax type and topic.
multidiscipline youth development
organizations
WRITTEN RULINGS
K.S.A. 79-3606(yy) - PTA/PTO exemption
K.S.A. 79-5117 - Vehicle Rental Excise Tax
Despite the amount of written information available
in our policy library, there are unique situations that
Regulations
K.A.R. 92-19-21 - Meals & Drinks
may require an interpretation or clarification based upon
K.A.R. 92-19-22 - Admissions
the law, regulations, and specific facts of the case. DO
K.A.R. 92-19-66e - Project Exemptions
NOT rely on a verbal opinion from KDOR on issues of
K.A.R. 92-19-67 - Sales by not-for-profit entities
taxability not specifically addressed in the law.
K.A.R. 92-19-75 - Educational institutions
28
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial