Form St-28b - 2015 Statement For Sales Tax Exemption On Electricity, Gas, Or Water Furnished Through One Meter Page 2
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1
2INSTRUCTIONS FOR COMPLETING FORM ST-28B
When gas, water, or electricity is furnished through one meter
the treatment of by-products or wastes of any above processes.
for both taxable and exempt purposes, the purchaser is
The following uses of electricity, gas, or water are not exempt
responsible for determining the percentage of use exempt from
from sales tax: shipping, repairing, servicing, maintaining,
sales tax. The sample worksheet provided below will help you
cleaning the equipment and the physical plant, and storing.
to determine the percent of electricity, gas, or water that qualifies
INGREDIENT OR COMPONENT PART: An example of electricity,
for exemption. The worksheet you provide should list all taxable
gas, or water which becomes an ingredient or component part
and exempt equipment. If you have questions about this form,
and qualifies for exemption is “water” that is part of the
contact our Utility Refund, Kansas Department of Revenue,
ingredient in a beverage which is bottled and sold to a retailer
st
915 SW Harrison St., 1
Floor, Topeka, KS, 66625-0001, or call
for resale.
(785) 296-2333.
RESIDENTIAL: If the electricity, gas, or water you consume is
AGRICULTURAL: Electricity and gas for agricultural use is
for residential use only, you do not need to file this form. The
exempt from the state sales tax but not exempt from the local
utility company automatically exempts you from paying state
taxes. Agricultural use does not include commercial operations
sales tax (city and county sales tax still applies). However, if
such as processing food or dairy products, off-farm grain storage
the electricity, gas, or water you consume is partly for residential
and marketing, lumbering, or use by a stockyard, slaughter
purposes and partly for commercial use, you must determine
house, floral shop, or turf farm.
the percent of usage that is residential and file copies of your
CERTAIN NONPROFIT CORPORATIONS: Sales of electricity,
worksheets and this completed form with your utility company
gas, or water to properties which are exempt from property
and the Department of Revenue. Utilities consumed in
taxation under K.S.A. 79-201b Second through Sixth are exempt
commercial common areas such as an office, lounge, hallway,
from state and local sales tax. Once the property is determined
laundry facility, storage area, swimming pool, etc., do not qualify
to be exempt, copies of the “order” from the Board of Tax Appeals
for exemption.
and this completed exemption certificate (ST-28B) must be
HOW MUCH OF MY UTILITY USE QUALIFIES FOR
provided to the utility company and the Kansas Department of
EXEMPTION? You will probably need several sheets of paper
Revenue.
as worksheets. If your facility is serviced by more than one
CONSUMABLES: The portion of electricity, gas, or water you use
meter, you need to complete a separate chart to determine the
that meets the following requirements is exempt from state and
percent of usage for each meter. If the facility is heated and
local taxes: 1) essential or necessary to the process; 2) used in
air-conditioned by a central unit, you may use the square footage
the actual process at the location during the production activity; 3)
method to arrive at the residential percent of consumption for
immediately consumed or dissipated in the process; and, 4)
heating and cooling. You may need the assistance of a plumber
used in the production, manufacturing, processing, mining,
or electrician to complete the formulas. Refer to the following
drilling, refining, or compounding of tangible personal property or
example and steps to determine your exempt percent.
COLUMN 1
COLUMN 2
COLUMN 3
COLUMN 4
COLUMN 5
COLUMN 6
E X
A M P L E
Estimated
Number of Days
Usage Per Year
Rating of
Hours of
the Device is
stated in kWh,
Type of Device
Device
Use Per Day
Load Factor
Used Per Year
BTU, or Gallons
20 - light bulbs
T
40 watts
10
1.00
324
2,592 kWh
1 - production machinery
E
500 watts
10
.50
255
637.5 kWh
1. At the top of each page, place the headers as noted in the
2. Indicate beside each type of device an “E” for exempt or a “T”
example and complete the following information per column:
for taxable.
COLUMN 1—List each device that is pulling the utility.
3. Multiply the quantity in column 1 by column 2 by column 3 by
COLUMN 2—Rating of each device.
column 4 by column 5 to arrive at the sum for column 6.
COLUMN 3—Estimate the number of hours of use per day
(i.e., on average, twenty 40 watt light bulbs are on ten
4. Add the usage per year (column 6) for all of the devices you
hours per day, therefore, enter “10”).
have indicated as “exempt” then add all of the usage per
COLUMN 4—Determine and enter load factor (i.e., when a
year (column 6) for all the devices that you have indicated as
light bulb is on it pulls the full rate of 100% power but a
being “taxable.” Adding the exempt and taxable usage should
burner on the stove on “low” may only pull 30% load factor).
equal the total consumption per year as shown on your utility
COLUMN 5—Number of days the device is used per year.
bills for the last 12 months.
COLUMN 6—Determine usage per year stated in kilowatt-
hours (kWh), BTU, or gallons.
5. Divide the total number of exempt kWh by the total number
1000 watts = 1 kWh
of kWh consumed in the last 12 months. This is the percent
Horsepower = .746 X H.P. = watts
of usage that is exempt from tax. Enter this amount on line 5
Ten 100-watt bulbs burning 1 hour will use 1 kWh
on the front of this form (ST-28B).
1,000,000 BTU in 1 MCF
The instructions provided are intended to help consumers of electricity, gas, or water complete this form.
In case of discrepancies, the applicable law prevails.
ATTN: Hotels, Motels and Nursing Homes: Please include the occupancy rate
for the last 12 months of business with your study.
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