Notice

Notice Number:95-08
Tax Type:Kansas Retailers’ Sales Tax
Brief Description:Utility Exemptions for Nonprofit Corps.
Keywords:
Effective Date:07/01/1995


Body:
STATE OF KANSAS
BILL GRAVES, GOVERNOR
Division of Taxation
915 SW Harrison Street
Topeka, Kansas 66625-0001
(913) 296-0222
FAX (913) 291-3614
Department of Revenue
JOHN D. LaFAVER, SECRETARY
Taxpayer Assistance Bureau


NONPROFIT CORPORATIONS MAY BE ELIGIBLE FOR EXEMPTIONS

Utility retailers and consumers should be aware of a new sales tax exemption available to certain not-for-profit corporations. This notice is intended to help you understand the exemption, who may qualify for the exemption, and how to apply for and obtain the exemption.

Beginning July 1, 1995, sales of natural gas, electricity, water, and heat delivered through mains, lines or pipes, are exempt from the state and local sales taxes when delivered to specific types of property which are exempt from property taxation. The businesses operating on these types of property must be nonprofit corporations.

The five types of property qualifying for this sales tax exemption are properties exclusively used as:




Date Composed: 10/02/1997 Date Modified: 10/10/2001