Kansas sales tax is imposed for the privilege of engaging in the business of selling tangible personal property or furnishing enumerated taxable services in Kansas. (K.S.A 79-3603)
Kansas Exempt Entities: Government, its agencies and instrumentalities; Kansas school districts, counties, cities,
Elementary and secondary schools,
noncommercial educational television and radio stations,
nonprofit blood, tissue and organ banks,
Nonprofit educational institutions, hospitals, nonprofit 501(c)(3) religious organizations.
Kansas Exempt Items: Aircraft and its parts, prescription drugs, insulin, prosthetic and orthopedic appliances,
prosthetic and mobility enhancing equipment, broadcasting equipment,
drill bits & explosives used in the exploration of oil & gas, farm machinery and equipment or aquaculture machinery and equipment, rolling stock used in interstate or foreign commerce, food stamp purchases.
Kansas Exempt Uses: Ingredient or component part of tangible personal property or services produced, manufactured or compounded for ultimate sale at retail; Sales of tangible personal property which is consumed in the production, manufacture, processing, mining, drilling, refining or compounding of tangible personal property, the treating of by-products or wastes derived from any such production process, the providing of services or the irrigation of crops for ultimate sale at retail. (K.S.A 79-3606)
CAUTION: Sales tax exemptions mentioned above are very briefly described. Please see the exemption statute and the applicable regulations for details. Transactions that do not meet the requirements of the exemption statute and its applicable regulations do not qualify for the sales tax exemptions.
KANSAS EXEMPTION CERTIFICATES: All retail sales shall be presumed to be taxable. The burden of proving that a sale is exempt from tax shall be on the vendor, unless the vendor takes an exemption certificate from the purchaser in good faith.
Kansas Exempt Entity: Any organization claiming an exemption from sales tax on its purchases of tangible personal property or services based on the status of the organization, under a specific exemption provided by law, shall prior to claiming any such exemption, apply to and obtain from the secretary of revenue an exempt organization identification number. (K.S.A 79-3692,Kansas Exemption Booklet (KS-1520))
Link on Kansas DOR: ONLINE APPLICATION FOR A TAX ENTITY EXEMPTION CERTIFICATE, PROJECT EXEMPTION CERTIFICATE/AGENT STATUS, ENTERPRISE ZONE EXEMPTION CERTIFICATE AND MANUFACTURER/PROCESSOR SALES TAX EXEMPTION NUMBER.
Kansas Resale/Exemption Certificate
Kansas Specific Exemption Certificates
KANSAS EXEMPTION CERTIFICATE VERIFICATION: Tax Entity Exemption Number