Form Pub. Ks-1560 - Kansas Business Taxes For Schools & Educational Institutions Page 35
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37Kansas Department of Revenue
Sales and Use Tax Entity Exemption Certificate
The Kansas Department of Revenue certifies this entity is exempt from paying Kansas sales and/or compensating use tax as stated below.
Kansas Exemption Number: <KS12345678>
Expiration Date: <MM/DD/YYYY>
The tax-exempt entity understands and agrees that if the tangible personal property and/or service are used other than as stated, or for any
purpose that is not exempt from the tax, the tax exempt entity is liable for the state and local sales or use tax. The unlawful or unauthorized use
of this certificate is expressly prohibited, punishable by fine and/or imprisonment.
This exemption
<Petitioning Authority>
certificate is issued for
<Address Line 1>
the sole use of the exempt
entity as named. Use by
<Address Line 2>
any other persons or
<City State Zip>
entities is prohibited.
EXEMPT ENTITY INFORMATION:
Authorization and scope:
•
K.S.A 79-3606(c) & (d) - Public or Private Elementary or Secondary Schools or Nonprofit Educational Institutions.
•
Exemption applies to all direct purchase, rental or lease of tangible personal property and services, except purchases of goods for human
habitation and indirect purchases by a contractor for a real property project.
SAMPLE
Limitations:
•
Only direct purchases are exempt through the use of this certificate.
•
This entity qualifies for exemption on indirect purchases by a contractor through the issuance of a Project Exemption Certificate (PEC).
PECs should be obtained from the department prior to the start of the project. Apply on-line at KDOR’s web site:
•
This exemption does not apply to the purchase of any construction machinery, equipment or tools used in the constructing, maintaining,
repairing, enlarging, furnishing or remodeling facilities for the exempt entity.
•
Subject to sales tax are purchases of capital goods used for human habitation (i.e. residential housing and dormitories) to include materials
for construction, remodeling or repair and furnishings such as beds, curtains, desks and furniture. Labor services on dormitories are
exempt as residential construction.
______________________________________________________
_______________________
Exempt Entity Authorized Signature (Officer, Office Manager or Administrator)
Federal ID Number
________________________________________________________________
_______________________
Printed Name
Date
RETAILER INFORMATION:
•
To qualify for exemption, the certificate must have an expiration date in the future and be signed by an authorized individual.
•
Payment must be made by the entity on their checking account or on a credit/debit card issued to the entity. Acceptance of cash, personal
checks, or personal credit/debit cards is not allowed for a tax exempt purchase.
•
The entity must have a Kansas exemption certificate. Exemption certificates issued by other states are not valid in Kansas.
•
Retailers are required to maintain a copy of the purchaser’s certificate in their records for at least 3 years from the date of purchase. Retailers
must maintain a current certificate on file.
•
Selling tax exempt goods or services that are not exempt by statute may result in the assessment of tax.
•
A completed certificate may be used as a blanket exemption for future purchases when of the same type and for the same exempt purpose.
____________________________________________________________________________________________________
Seller’s name and address
____________________________________________________________________________________________________
Description of goods and/or services purchased
For additional information on Kansas sales and use taxes see Publication KS-1510, Kansas Sales Tax and Compensating Use Tax and Publication
KS-1520, Kansas Exemption Certificates, located at:
Questions would be directed to Taxpayer Assistance at 785-368-8222.
PR-78ED
(07/09)
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Parent category: Financial