The Kansas CT-9U form is the Retailers' Compensating Use Tax Return, which businesses use to report and pay their use tax obligations in Kansas. This form requires detailed information about gross sales, deductions, and the total tax due for a specific period. To ensure compliance and avoid penalties, it is crucial to fill out the CT-9U accurately and submit it by the due date.
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The Kansas CT-9U form serves as an essential document for businesses engaged in retail sales within the state. This form is designed to report and remit the Retailers' Compensating Use Tax, which is applicable to items purchased for use in Kansas. Businesses must provide their name, mailing address, tax account number, and other pertinent details to ensure accurate processing. The form is divided into several parts, each addressing specific requirements. Part I focuses on the total tax due, estimated tax for the upcoming month, and any deductions or credits applicable to the business. Part II outlines various deductions that may apply, such as sales to other retailers, government entities, and nonprofit organizations. Finally, Part III captures detailed information about gross sales, deductions, and the applicable tax rates for different jurisdictions. Completing this form accurately is crucial, as it helps businesses remain compliant with state tax regulations while also ensuring that they do not overpay or underpay their tax obligations.
Completing the Kansas Ct 9U form involves a series of straightforward steps that ensure accurate reporting of your retail sales and use tax. This process requires careful attention to detail, as the information provided will determine your tax obligations. Follow the steps outlined below to fill out the form correctly.
After completing the form, it is essential to keep a copy for your records. The form must be submitted by the due date to avoid penalties. If you prefer, you can also file electronically using the Kansas WebTax system for a more streamlined process.
When filling out the Kansas Ct 9U form, it is crucial to follow specific guidelines to ensure accuracy and compliance. Here’s a list of what you should and shouldn’t do:
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Kansas
FOR OFFICE USE ONLY
CT-9U Retailers' Compensating
(Rev. 7/10)
Use Tax Return
Business Name
Mailing Address
City
State
Zip Code
Tax Account Number
EIN
Due Date
Tax Period
Period Beginning Date
Period Ending Date
430103
MM DD YY
Date
Amended
Additional
Business
Return
Closed
Part I
1. Total Tax Due From Part lll
2.
Estimated Tax Due for Next Month (See instructions)
. . . . . . . . . . . . . . . . . .
3.
Estimated Tax Paid Last Month (See instructions)
4.
Total Tax (Add lines 1 and 2, and subtract line 3)
5.
Credit Memo (See instructions)
6.
Subtotal (Subtract line 5 from line 4)
7.
Penalty
8.
Interest
9.
Total Amount Due (Add lines 6, 7 and 8)
Name or
Address Change
1
2
3
4
5
6
7
8
9
Part II Deductions
A. Sales to other retailers for resale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
B. Returned goods, discounts, allowances and trade-ins . . . . . . . . . . . . . . . . . . . . . . . .
C. Sales to U.S. government, state of Kansas, and Kansas political subdivisions. . . . . .
D. Sales of ingredient or component parts of tangible personal property produced . . . .
E. Sales of items consumed in the production of tangible personal property . . . . . . . . .
F. Sales to nonprofit hospitals or nonprofit blood, tissue or organ banks . . . . . . . . . . . .
G. Sales to nonprofit education institutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
H. Sales to qualifying sales tax exempt religious and nonprofit organizations .. . . . . . . .
I. Sales of farm equipment and machinery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
J. Sales of manufacturing machinery and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . .
K. Other allowable deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
L. Total deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I certify this return is correct.
A
B
C
D
E
F
G
H
I
J
K
L
Signature __________________________________
Do Not Detach This Voucher
CT-9UV
Retailers' Compensating
(Rev. 7/05)
Use Tax Voucher
State Zip Code
MM
DD
YY
Amount from line 2
Subtract line 2 from line 9 and enter here
Daytime Phone Number:
Payment $
Amount
410103
CT-9U
Part llI
430203
Peeririood Beginnniinng Date
Peeriod Ennding Daate
States, State Codes and Discount Rates. (State codes must be entered in Column 6 to receive the discount.)
Missouri (MO) = 3.00%
Oklahoma (OK) = 1.00% (total discount limited to $2,500)
Nebraska (NE) = 3.00%
Taxing Jurisdiction
City/County
(1)
Code
(2)
Gross Sales
(3)
Deductions
(4)
(5)
(6)
Tax
Net Tax Before
Rate%
Discount
(7)
Discount Amount
(8)
Net Tax
Total Number of supplemental
9. Total Net Tax (Part lIl).
pages included with this return.
10. Sum of additional Part llI supplemental pages.
11. Total Tax (Add lines 9 and 10. Enter result here and on line 1, Part I).
Part lII
Kansas Retailers'
(Rev. 3/05)
Supplement
Compensating Use
Tax Return
430303
Taxing
Jurisdiction
(4) Tax Rate%
9. Total Tax (Add totals in column 8. Enter result here and on line 10, Part III).
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GENERAL INFORMATION
•The due date is the 25th day of the month following the ending date of this return.
•Keep a copy of your return for your records.
•You must file a return even if there were no taxable sales.
•Write your Tax Account Number on your check or money order and make payable to Retailers’ Compensating Use Tax. Send your return and payment to: Kansas Department of Revenue, 915 SW Harrison Street, Topeka, KS 66625-5000.
PART I –
You must complete Part III, then Part II before
completing Part I.
LINE 1 - Enter the total tax from Part III, line 11.
If your filing frequency is prepaid monthly, lines 2 and 3 must be completed.
If your filing frequency is not prepaid monthly, skip lines 2 and 3 and proceed to line 4.
LINE 2 - If your filing frequency is prepaid monthly, enter the amount of the estimated tax due for the current calendar month of this return. A retailer whose total tax liability exceeds $32,000 in any calendar year is required to pay the sales tax liability for the first 15 days of each month to the Director of Taxation on or before the 25th day of that month. A retailer will be in compliance with this requirement if, on or before the 25th day of the month, the retailer paid 90% of the liability of that 15 day period, or 50% of the tax liability for the same month of the previous year. DO NOT ENTER AN AMOUNT
LESS THAN ZERO.
LINE 3 - If your filing frequency is prepaid monthly, enter the estimated amount from line 2 of last month’s return.
KANSAS Retailers’
Form CT-9U (Rev. 7/09)
LINE 4 - Add lines 1 and 2, and subtract line 3. Enter the result on line 4.
LINE 5 - Enter the amount from any credit memorandum issued by the Kansas Department of Revenue.
If you are filing an amended return, enter in the total amount previously paid for this filing period.
LINE 6 - Subtract line 5 from line 4 and enter the result on line 6.
LINE 7 - If filing a late return, enter the amount of penalty due. Penalty rate information is on our web site (see Taxpayer Assistance on the back of this form).
LINE 8 - If filing a late return, enter the amount of interest due. Interest rate information is on our web site (see Taxpayer Assistance on the back of this form).
LINE 9 - Add lines 6, 7 and 8. Enter the result on line 9.
PART II (Deductions)
Complete lines A through K, if appropriate, and enter the sum on line L. Other allowable deductions must be itemized. Use a separate schedule if necessary.
PART III
Column 1 - Enter the jurisdiction that coincides with the name of the city/county where the Kansas customer took delivery/possession of the purchased item(s). (Refer to your Jurisdiction Code Booklet.)
Column 2 - Enter the gross receipts or sales during the period, both taxable and non-taxable. DO NOT include the sales taxes collected in this figure.
Column 3 - Enter the allowable deductions. All deductions must be itemized in Part ll.
Column 4 - Enter the appropriate tax rate according to the Jurisdiction Code Booklet.
Column 5 - Subtract column 3 from column 2 and multiply the result by column 4 for each taxing jurisdiction. Enter the result in Column 5.
Column 6 - Enter the state abbreviation code to receive the discount. Only retailers in MO, NE, and OK are entitled to a discount when filing and paying by the due date.
Column 7 - Multiply the amount shown in column 5 by the discount rate as indicated by the appropriate state and enter the amount in column 7. The current deductible reciprocal discount is allowed only to retailers located in the four states surrounding Kansas. If this return is not filed and paid by the due date, the discount is not allowed.
Column 8 - Subtract column 7 from column 5 and enter the result in column 8.
LINE 9 -Add all the figures in column 8 and enter the results on line 9. Enter the sum of all Part III supplement pages. Enter the total number of supplement pages included. Also enter this amount on Part l, line 1.
TAXPAYER ASSISTANCE
If you have questions or need assistance completing this form, contact our office.
Taxpayer Assistance Center
Docking State Office Bldg., 1st floor 915 SW Harrison Street Topeka, KS 66625-2007
Phone: 785-368-8222
Hearing Impaired TTY: 785-296-6461
www.ksrevenue.org
Misconceptions about the Kansas CT-9U form can lead to errors in tax reporting and compliance. Here are seven common misconceptions, along with clarifications to help ensure accurate filing.
This is incorrect. All businesses must file the CT-9U form, even if there were no taxable sales during the reporting period.
In fact, it is essential to keep a copy of your return for your records. This can be vital for future reference or in case of an audit.
The due date is strict. It is always the 25th day of the month following the end of the tax period. Late submissions can incur penalties.
For certain businesses, particularly those with high sales, estimating tax amounts is mandatory. Failure to do so can lead to compliance issues.
While it is possible to file without deductions, it is advisable to claim all eligible deductions. This can reduce your overall tax liability.
This is misleading. Filing online through KS WebTax can be quicker and may offer additional benefits, such as immediate confirmation of receipt.
This is a misunderstanding. You must complete Part III before Part II, and then finalize with Part I. Each section is interdependent for accurate reporting.
The Kansas Ct 9U form is an essential document for retailers to report and remit compensating use tax. Along with this form, several other documents may be required to ensure compliance with tax regulations. Below is a brief overview of four commonly associated forms.
Understanding these forms and their purposes can significantly ease the tax filing process for retailers in Kansas. Each document plays a vital role in ensuring compliance and accurate reporting, ultimately contributing to the smooth operation of a business.