Resale Certificate Kansas

So füllen Sie die Bescheinigung aus und nehmen sie an

1. Enter the seller's business name and address.
2. Buyer enters its Kansas sales tax registration number (may attach a copy of its registration certificate) and describes the products it sells.
3. Describe the property or services being purchased for resale.
4. Buyer enters its name and address as the Kansas retailer, signs and dates. The certificate must be completed in its entirety.

Wann ein Verkäufer geschützt ist

A seller is relieved of liability when it obtains a completed exemption certificate; KDOR says to get it at the time of sale and no later than 90 days after. If certificates are missing or incomplete in an audit, the seller has 120 days from the Director's notice to obtain them (K.S.A. 79-3609(a)). KDOR also tells sellers to verify the identity of whoever presents the certificate and to take it in good faith only for property of a type the buyer resells.

Aufbewahrungspflichten für Verkäufer

Keep completed certificates for at least three years from the date of sale; KDOR says to keep sales tax records for the current year plus at least three prior years (Pub. KS-1520).

Häufige Fehler

• Accepting a photocopy of the buyer's sales tax registration certificate instead of a completed exemption certificate; a registration number alone does not make a sale exempt.
• Buying tools, equipment, fixtures or supplies tax-free; only inventory that matches the buyer's line of business qualifies (e.g., a clothing store buying apparel).
• Contractors using ST-28A for materials; they must use other forms (e.g., ST-28W for retailer/contractors) and cannot buy labor services with it.

Multistate-Bescheinigungen in Kansas

FAQ zum Resale Certificate in Kansas