Kansas: certificado de reventa

Cómo completar y aceptar el certificado

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.

Cuándo está protegido un vendedor

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.

Conservación de registros del vendedor

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).

Errores comunes

• 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.

Certificados multiestatales en Kansas

Preguntas frecuentes sobre el certificado de reventa de Kansas