Notice

Notice Number:14-13
Tax Type:Kansas Retailers' Sales Tax
Brief Description:New Sales Tax Exemption for Certain Agricultural Operations
Keywords:
Approval Date:07/01/2014


Body:
KANSAS DEPARTMENT OF REVENUE
OFFICE OF POLICY & RESEARCH


Notice 14-13

New Sales Tax Exemption for Certain Agricultural Operations

2014 Senate Bill 265

(June 2014)


The Conference Committee Report on House Substitute for Senate Bill 265 was passed and signed into law to provide a new sales tax exemption, effective July 1, 2014. New subsection (hhhh) of K.S.A 2014 Supp. 79-3606 will exempt:

The NAICS subsectors listed in subsection (hhhh) refer to the following businesses:

In June, the department will publish a new form on its website for qualifying businesses to use to request a project exemption certificate under new subsection (hhhh). (www.ksrevenue.org). To request a project exemption certificate, the business must complete the request form and submit it to the department. A project exemption certificate that the department issues under the new subsection cannot be used to claim exemption on purchases the business makes before July 1, 2014.

Taxpayer Assistance

Additional copies of this notice, forms or publications are available from our web site, www.ksrevenue.org. If you have questions about income tax, please contact:
Taxpayer Assistance Center
Kansas Department of Revenue
915 SW Harrison St., 1st Floor
Topeka, KS 66612-1588
Phone: 785-368-8222
Hearing Impaired TTY: 785-296-6461
Fax: 785-291-3614





Date Composed: 06/05/2014 Date Modified: 06/05/2014