Form Pub. Ks-1526 - Kansas Business Taxes For Motor Vehicle Transactions Page 2
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44TABLE OF CONTENTS
Page
Page
RELATED TRANSACTIONS ...................................
16
INTRODUCTION ....................................................
3
Overview and Definitions
Sales To Farmers and Ranchers
All-Terrain Vehicles (ATVs)
Worksite Utility Vehicles
SALES BY KANSAS DEALERS .............................
3
Aircraft
What are Gross Receipts?
Trailers
Trade-Ins
Boats/Watercraft
Dealer Sales To Residents Of Kansas
Native American Reservation Sales
Dealer Sales To Nonresidents Of Kansas
Registration By Manufacturers
Lemon Law
Registration By Dealers
VEHICLE TRANSACTIONS BETWEEN
ADDITIONAL TAXES AND REQUIREMENTS .......
19
NON-DEALERS ...............................................
6
Dealer Licensing
Isolated/Occasional Sale
Federal Excise or “Luxury” Tax
Tax Base - Actual Selling Price
Vehicle Rental Excise Tax
Bill Of Sale
Tire Excise Tax
Trade-In Allowance
Personal Property Taxes
Rate Of Tax (In-State Purchase)
Kansas Withholding Tax
Rate Of Tax (Out-Of-State Purchase)
REPORTING AND PAYING SALES TAX ...............
21
VEHICLE LEASES AND RENTALS ........................
7
Tax Registration
Gross Receipts
Retailer Responsibilities
Rate of Tax On Leases and Rentals
Collecting Tax From Your Customers
Rental Fleet
Record Keeping
Your Filing Frequency
COMPENSATING USE TAX ...................................
8
File and Pay Options
What is Compensating Use Tax?
Examples and Steps for Filing Returns
Exceptions to Compensating Use Tax
Local Compensating Use Tax
Local Compensating Use Tax - Intrastate Sales
Prepaid Monthly Filing Status
NONTAXABLE VEHICLE TRANSACTIONS ..........
10
TAXATION RESOURCES .......................................
26
Transfer Solely In Exchange For Stock
Tax Assistance Center
Sales Between “Immediate Family Members”
Web Site -
Gifts
Policy Information Library
Insurance Settlements
Written Rulings
Additional Transfers
Key Statutes and Regulations
EXEMPT SALES .....................................................
12
FORMS AND EXEMPTION CERTIFICATES
Exemption Certificates
Notice 95-09 ........................................................
30
Direct Purchase By Exempt Entities
Notice 93-04 ........................................................
31
Mobility Enhancing Equipment
Affidavit Of Delivery (ST-8B) ..............................
32
Interstate Common Carriers
Affidavit To A Fact/Bill Of Sale (TR-12) ..............
34
Sales to Certain Foreign Diplomats
Aircraft (ST-28L) .................................................
36
Interstate Common Carrier (ST-28J) ..................
37
VEHICLE REPAIR AND SERVICE .........................
14
Resale (ST-28A) .................................................
39
Service Departments
Tire Retailer (ST-28T) .........................................
40
Auxiliary Services
Utility (ST-28B) ....................................................
41
Warranty Work
Vehicle Lease or Rental (ST-28VL) ...................
43
Recall Work
Washing and Waxing
ASSISTANCE .......................................... Back Cover
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 the Kansas Department of Revenue (KDOR) web site at:
2
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