Tax Entity Exemption Certificates
Introduction
The Kansas Legislature requires the Department of Revenue to issue numbered exemption certificates to exempt entities and organizations. The tax-entity exemption application enables a qualified organization to apply for, update, and print a sales and use tax exemption certificate. The certificate is required to be presented by Kansas based entities to retailers to purchase goods and/or services tax exempt. Publication
KS-1520, Sales Tax Exemption Information contains additional information on the use of exemption certificates. We have provided a list of qualified entities.
Who needs a certificate
To claim exempt status on purchases, the qualified entity and organization must be authorized by statute and provide to the retailer a department issued Tax Entity Exemption Certificate. The certificate must be completed and signed by an authorized agent of the organization and presented to the sellor. Only the organization check, credit card or invoiced charges to the organization are eligible for exemption. Purchases made by cash, personal checks or personal credit cards are not exempt.
Who doesn't get a numbered exemption certificate
Numbered exemption certificates are not being used for sales of resale transactions, agricultural exemptions, manufacturing machinery, equipment or consumed in production transactions. Also, agencies and instrumentalites of the federal government are not issued a numbered certificate. For these transactions there are no changes to the existing process or certificates. The business certificates are located in Publication KS-1520,
Sales Tax Exemption Information.
Update, Print, Cancel Certificates
Once a certificate has been issued, there is the ability to update contact and address information, print and save copies of the certificate or cancel the certificate if the organization ceases to exist.
Applying for a certificate
To apply for an entity exemption certificate is a two-step process. First you will be directed to KsWebTax to log into the system. If you do not have a KsWebTax account, register by providing some basic information and create your own User ID and Password. Some of the information provided will be used in the exemption certificate application. After logging in to the KsWebTax site, you will be forwarded to the certificate page.
Accessing a certificate already issued
You can also access a certificate that has been issued to the entity. To access the certificate, you will need the Kansas Exemption Number and the PIN that was on the cover letter mailed with the certificate. After logging into KsWebTax, you will be forwarded to the certificate page.
Additional Information
For additional information on the entities and organizations that qualify for exempt status or other information on the exemption certificates contact the Office of Policy and Research at (785) 296-3081 or exemptcert@kdor.state.ks.us.
Listing of entities and organizations qualified for sales tax exemption status (Entity or Organizations and Statute Cite):
- Booth Theatre Foundation – KSA 3606 (xxx)
- Catholic Charities and Youthville - KSA 79-3606 (sss)
- Community action groups weatherizing low-income homes - KSA 79-79-3606 (oo)
- Community-based mental health centers - KSA 79-3606(jj)
- County Law Libraries - KSA 79-3606 (rrr)
- Domestic violence shelters of the Kansas Coalition Against Sexual and Domestic Violence (KCSDV) - KSA 79-3606 (hhh)
- Elementary and secondary schools and educational institutions - KSA 79-3606 (c)
- Food Distributor to food distribution programs - KSA 79-3606 (iii)
- Free-Access Radio & TV Stations - KSA 79-3606 (zz)
- Frontenac Education Foundation – KSA 79-3606 (www)
- Habitat for Humanity organizations - KSA 79-3606(ww)
- Homeless Shelters - KSA 79-3606 (ppp)
- Hospitals, Blood, Tissue & Organ Banks, nonprofit - KSA 79-3606 (b)
- Jazz in the Woods – KSA 79-3606 (vvv)
- Kansas Academy of Science - KSA 79-3606 (ggg)
- Kansas Bioscience Authority - 2004 HB 2647
- Kansas Chapters of Specific Nonprofit Organizations - KSA 79-3606 (vv):
- Alliance for the Mentally Ill
- Alzheimer’s Disease and Related Disorders Associations
- American Cancer Society
- American Diabetes Association
- American Heart Association
- American Lung Association
- Angel Babies Association
- Community Housing of Wyandotte County (CHWC)
- Community Services of Shawnee
- Cross-Lines Cooperative Council
- Cystic Fibrosis Foundation
- Dream Factory
- Dreams Work
- Heartstrings Community Foundation
- International Association of Lions Clubs
- Johnson County Young Matrons
- Kansas Specialty Dog Service (KSDS)
- Lyme Association of Greater Kansas City
- Mental Illness Awareness Council
- National Kidney Foundation
- Ottawa Suzuki Strings
- Parkinson’s Disease Association
- Spina Bifida Association
- Kansas Children’s Service League - KSA 79-3606 (uuu)
- Kansas groundwater management districts - KSA 79-3606 (s)
- Korean War Memorials organizations, nonprofit - KSA 79-3606(tt)
- Marillac Center, Inc - KSA 79-3606 (mmm)
- Meals on Wheels organizations (must be preparing the meals) - KSA 79-79-3606(v)
- Museums and historical societies, nonprofit - KSA 79-3606(qq)
- Nonsectarian, comprehensive youth development organizations, nonprofit
(examples include boy and girl scouts, 4-H clubs, child day care centers) - KSA 79-3606 (ii) - Nursing homes, assisted living and interim care homes, nonprofit - KSA 79-3606 (hh)
- Port authority KSA 79-3606(z)
- Primary care clinics & health centers serving the medically underserved - KSA 79-3606 (eee)
- Public broadcasting radio & TV stations - KSA 79-3606 (ss)
- Public health corporations, nonprofit. (limited to preprinted materials) - KSA 79-3606(ll)
- Religious Organizations - KSA 79-3606 (aaa)
- Rotary Club of Shawnee Foundation – KSA 79-3606 (zzz)
- Rural volunteer fire fighting organizations - KSA 79-3606 (uu)
- Sedgwick County-Sunrise Rotary Club & Charitable Fund - KSA 79-3606(nnn)
- Special Olympics, Kansas - KSA 79-3606 (lll)
- State of Kansas and Political Subdivisions of Kansas - KSA 79-3606 (b)
- TLC Charities Foundation – KSA 79-3606 (yyy)
- TLC For Children and Families - KSA 79-3606 (qqq)
- Victory in the Valley – KSA 79-3606(aaaa)
- Zoos, Nonprofit - KSA 79-3606 (xx)
