- Explains why the sale is exempt
- Is dated
- Describes the property being purchased, unless using Form PR-78SSTA, and
- Contain the seller’s name and address and the buyer’s name, address, and signature
Some exemption certificates also require a buyer to provide their Kansas tax account number or request a description of the buyer’s business. The exemption certificates for nonprofit organizations must include the exempt entity’s tax ID number.
In certain situations a customer may claim to be exempt after the goods or services have been delivered, and will deduct the tax from the bill. When this happens, you, the retailer, are responsible for obtaining an exemption certificate from the customer. If you are unable to obtain an exemption certificate the sale will be considered taxable, and as the retailer, you will be liable for the tax.
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