Notice Number:17-01
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Notice 17-01 Agriculture Wildfire Fence Exemption
Keywords:Notice 17-01 Agriculture Wildfire Fence Exemption
Effective Date:01/01/2016
Approval Date:03/23/2017


Tax Policy Group
915 SW Harrison St
Topeka KS 66612-1588
Phone: 785-296-3081
FAX: 785-296-7928
Samuel M. Williams, Secretary
Department of Revenue
Sam Brownback, Governor

During the 2017 Legislative Session House Bill 2387 was passed and signed into law. This Bill amended K.S.A. 79-3606d to provide for tax exempt sales of fencing materials and services purchased during calendar years 2017 and 2018 to reconstruct, repair or replace any fence which was damaged or destroyed by fire during 2016 and 2017, and the purpose for which is to enclose land devoted to agricultural use. As amended, the language of K.S.A. 79-3606d now reads:

A request for an exemption certificate should be made by submitting form PR-70FEN (3/2017) Request for Exemption Certificate for Fencing Materials and Services. Visit the Department’s website at: to download the form. Once the request has been approved, the Department will issue a Fencing Exemption Certificate, along with a cover letter. Both the Fencing Exemption Certificate and the cover letter will provide additional details regarding the types of materials and leases that qualify for the exemption.

Although obtaining an exemption certificate is the preferred method, because it permits making purchases without paying tax, if a purchase has already been made, and tax paid, the exemption allowed by the statute can be claimed by submitting form ST-3, Kansas Application for Sales Tax Refund of Fencing Materials and/or Services. Please be sure to submit all the information and documents requested on the form at the time you file your claim for refund. Failing to do so will delay or may even prevent issuance of a refund.

The effective date of the legislation is March 23, 2017. You should allow at least 5 days for processing of any request for an exemption certificate.

You should allow at least 45 days for processing of any refund claim. Please note refunds will only be made for sales tax paid to a Kansas retailer.

Additional copies of this notice, forms or publications are available from our website, If you have questions about this Notice, please contact:

Taxpayer Assistance Center Kansas Department of Revenue 120 SE 10th Ave.
Topeka, KS 66612
Phone: 785-368-8222
Hearing Impaired TTY: 785-296-6461
Fax: 785-291-3614

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Date Composed: 06/29/2017 Date Modified: 06/29/2017