Kansas – Updated Information Guides for Exemption Certificates and Contractors

SALT Report 1353 – The Kansas Department of Revenue has updated their sales and use tax publications pertaining to new businesses, the usage of exemption certificates, and transactions involving contractors, subcontractors, and repairmen.

Exemption Certificates

This booklet is designed to help businesses properly use Kansas sales and use tax exemption certificates as buyers and as sellers.  It explains the exemptions currently authorized by Kansas law and provides the exemption certificates to use.

Kansas retailers are responsible for collecting the full amount of sales tax due on each sale to the final user or consumer.  All retail sales of goods and services are considered taxable unless specifically exempt. Therefore, for every sale of merchandise or taxable service in Kansas, the sales receipt, invoice, or bill must either:

  • Show that the total amount of sales tax due was collected, or
  • Be accompanied by a Kansas exemption certificate or Form PR-78SSTA
Kansas Sales & Use Tax for Contractors, Subcontractors & Repairmen
This publication will provide assistance in applying Kansas retailers’ sales and compensating use taxes to the construction, remodeling and repair industries – specifically, the tax treatment of each component of a project: materials, tools, supplies and labor services. It explains which items and services are taxable, which are exempt, and the rate of tax to collect. Also included are examples on how to complete and file the sales and use tax returns.  By law, businesses are now required to submit their Sales and Compensating Use tax returns electronically.
Kansas Department of Revenue Information Guides