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.
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