Form St-203 - Warehouse Machinery And Equipment Exemption Certificate - Kansas Department Of Revenue
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1KANSAS DEPARTMENT OF REVENUE
WAREHOUSE MACHINERY AND EQUIPMENT EXEMPTION CERTIFICATE
The undersigned purchaser certifies that the tangible personal property and/or services purchased from:
Seller: _____________________________________________________________________________________________________________________
Business Name
___________________________________________________________________________________________________________________
Address:
Street, RR, or P.O. Box
City
State
ZIP+4
are exempt from Kansas sales and compensating use tax for the following reason:
K.S.A. 79-3606(fff) exempts all sales of material handling equipment, racking systems and other related machinery and
equipment used for the handling, movement or storage of tangible personal property in a warehouse or distribution facility in
Kansas, all sales of installation, repair and maintenance services performed on such machinery and equipment; and all sales of
repair and replacement parts for such machinery and equipment.
TO OBTAIN THIS EXEMPTION, COMPLETE LINES 1 THROUGH 3 AND THE CERTIFICATION.
1. Describe the qualified machinery or equipment (include make, model, type, or other identifying criteria):
_________________________________________________________________________________________________________________
2. The equipment described in line 1 (is) (will be) located and used at the following Kansas warehouse or distribution
center.
_________________________________________________________________________________________________________________
Name of Facility
KANSAS
_________________________________________________________________________________________________________________
Street Address
City
State
3. This certificate is for the: (Check all that apply)
o
Purchase, lease, or rental of the material handling machinery or equipment described in line 1.
o
Installation services of the equipment described in line 1.
o
Repair or maintenance services on the equipment described in line 1.
o
Repair parts, replacement parts, or accessories (describe; include model, type, etc.)
______________________________________________________________________________________________________
The undersigned understands and agrees that if the tangible personal property and/or services are used other than as stated
above or for any other purpose that is not exempt from sales or compensating tax, the undersigned purchaser becomes liable for
the tax.
_________________________________________________________________________________________________________________
Purchaser:
Business Name
Purchaser’s Type of Business: ______________________________________________________________________________________________
Describe principal product(s) warehoused or distributed
Mailing Address: ___________________________________________________________________________________________________________
Street, RR, or P.O. Box
City
State
ZIP+4
Authorized Signature: _____________________________________________________________________
Date: _______________________
Title: _
_______________________________
Printed Name:_______________________________________________________________________
THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.
WHO MAY USE THIS EXEMPTION? Only those businesses that operate a warehouse or distribution facility in Kansas may use this
certificate. A warehouse or distribution facility is a single, fixed location of buildings or structures in a contiguous area where storage or
distribution operations are conducted that are separate and apart from the business’ retail operations, if any, and which do not otherwise
qualify for exemption as occurring at a manufacturing or processing plant or facility.
WHAT PURCHASES ARE EXEMPT? Material handling and storage equipment includes bins, forklifts, pallets, shelving, racking systems
and other items used to handle, move, or store tangible personal property. Also included are the equipment used by a public grain
warehouse or other commercial grain storage facility to aerate, clean, control dust, handle, process, refine, store, or otherwise treat the grain.
WHAT PURCHASES ARE TAXABLE? Equipment used at a warehouse or distribution center that is not directly used in the storage or
handling of tangible personal property is not exempt. Taxable items include, but not limited to: computers; communication and employee
safety equipment; equipment used to clean the building, to repair machinery or equipment, or to light, heat or cool the facility; and office
furniture and equipment.
ADDITIONAL INFORMATION. A more complete discussion of this exemption is provided in
Notice
00-08, Kansas Exemption for
Manufacturing Machinery & Equipment. For tax assistance, consult our website or call the department at 785-368-8222.
RETAINING THIS CERTIFICATE. Sellers should retain a completed copy of this certificate in their records for at least three years from the
date of sale. A seller is relieved of liability for the tax if it obtains a completed exemption certificate from a purchaser with which the seller
has a recurring business relationship. A certificate need not be renewed or updated when there is a recurring business relationship between
the buyer and seller. A recurring business relationship exists when a period of no more than 12 months elapses between sales transactions.
ST-203 (Rev. 7-08)
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