REVISED JULY 1, 2007
NEW KANSAS TAX-EXEMPT ENTITY EXEMPTION CERTIFICATES HAVE
WHO IS NOT IMPACTED BY THE NEW CERTIFCATES
The issuance of these new exemption certificates to nonprofit and governmental entities does not affect the following exempt transactions; the current certificate(s) will continue to be used.
Agricultural Sales, ST-28F
§ Aircraft, ST-28L
§ Consumed in Production, ST-28C
§ Designated or Generic Exemption Certificate, ST-28. (For use by out-of-state exempt entities – see below.)
§ Direct Mail, ST-31
§ Dry Cleaning/Laundry Retailer, ST-28X
§ Ingredient or Component Part, ST-28D
§ Integrated Production Machinery & Equipment, ST-201
§ Interstate Common Carrier, ST-28J
§ Multi-Jurisdiction, ST-28M
§ Railroad, ST-28R
§ Resale, ST-28A
§ Retailer/Contractor, ST-28W
§ Tire Retailer, ST-28T
§ US Government, Federal Agency, ST-28G
§ Vehicle Lease and Rental, ST-28VL
§ Veterinarian, ST-28V
§ Warehouse Machinery and Equipment, ST-203
There is also no change to the current process that businesses and tax-exempt entities must use to request a utility exemption (Request Form ST-28B) or a Project Exemption Certificate (PEC).
OUT OF STATE EXEMPT ENTITIES
Non-Kansas based exempt entities (schools, nonprofit hospitals, etc.) were not initially issued the new Tax-Exempt Entity Exemption Certificate. When making purchases in Kansas, these entities will now use the redesigned Designated or Generic Exemption Certificate (Form ST-28). This certificate has been revised and expanded to accommodate use by these entities and is available on the department’s web site. The Designated or Generic Certificate CANNOT be accepted from a Kansas organization that has been issued a uniquely numbered Tax-Exempt Entity Exemption Certificate. The department recommends that out of state exempt organizations who often make purchases in Kansas apply for a Kansas Tax-Exempt Entity Exemption Certificate using the web site application outlined above.
EXAMPLE OF THE NEW TAX-EXEMPT ENTITY EXEMPTION CERTIFICATES, Form Series PR-78
Reproduced below is a sample of the Tax-Exempt Entity Exemption Certificate (for schools and educational institutions) to illustrate the general format of this type of exemption certificate. All certificates are 8 ½” X 11;” certificates in the initial mailing contain a bar code for mailing purposes.