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Kansas St 28W Template

The Kansas St 28W form is a Retailer/Contractor Exemption Certificate utilized by contractors, subcontractors, and repairmen in Kansas to certify that certain tangible personal property purchases are exempt from sales and compensating use tax. This form is specifically designed for those who maintain an inventory of goods for resale and allows them to purchase materials without incurring sales tax. To ensure compliance, it is essential that the form is completed in its entirety.

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The Kansas St 28W form serves as a crucial document for retailers and contractors in the state of Kansas, allowing them to purchase certain tangible personal property without incurring sales and compensating use tax. This exemption certificate is specifically designed for those who maintain an inventory of goods intended for resale or for use in construction, improvement, alteration, or repair of real or personal property. To utilize this form, the purchaser must provide their Kansas Sales Tax Registration Number and ensure that the certificate is filled out completely. The form outlines the types of purchases that qualify for tax exemption, including various construction materials such as electrical supplies, lumber, and plumbing items. However, it is important to note that tools and equipment necessary for performing jobs are generally taxable, as contractors are considered the final consumers of these items. Additionally, labor services are not covered under this exemption unless accompanied by a specific Project Exemption Certificate. Understanding the nuances of this form is essential for contractors and retailers to navigate their tax obligations effectively.

Kansas St 28W - Usage Instruction

After gathering the necessary information, the next step is to complete the Kansas St 28W form accurately. Ensure that all required fields are filled out to avoid any delays or issues with the exemption certificate.

Enter the seller's business name in the designated space.
Provide the seller's address, including street, city, state, and zip code.
State the reason for the exemption by referencing K.S.A. 79-3603(l)(2).
Describe the tangible personal property or services being purchased.
Input your valid Kansas Sales Tax Registration Number.
Write the purchaser's name and business name in the appropriate sections.
Fill in the purchaser's address, including street, city, state, and zip code.
Sign the form in the area designated for the authorized signature.
Include the date of signing.

Dos and Don'ts

When filling out the Kansas St 28W form, it is essential to follow specific guidelines to ensure accuracy and compliance. Here are five things you should and shouldn't do:

Do: Provide complete and accurate information in all required fields, including the seller's name and address.
Do: Confirm that you hold a valid Kansas Sales Tax Registration Number before submitting the form.
Do: Clearly describe the tangible personal property or services you are purchasing to avoid confusion.
Do: Ensure that the property or services purchased are intended for resale or use in your business operations.
Do: Sign and date the form to validate your certification and acceptance of the terms.

Don't: Leave any sections of the form blank, as incomplete forms may be rejected.
Don't: Use this exemption certificate if you do not maintain an inventory of goods for resale.
Don't: Assume that all purchases are exempt; tools and equipment necessary for your trade are taxable.
Don't: Forget to keep a copy of the completed form for your records.
Don't: Misuse the certificate for items not intended for resale or exempt purposes, as this can lead to tax liability.

Form Properties

Fact Name	Details
Purpose	The Kansas St 28W form serves as a Retailer/Contractor Exemption Certificate for tax-exempt purchases of tangible personal property.
Governing Law	This form is governed by K.S.A. 79-3603(l)(2), which outlines the conditions under which contractors and subcontractors can claim tax exemption.
Eligible Users	Only contractors, subcontractors, or repairmen who maintain an inventory of goods can use this certificate to purchase materials tax-exempt.
Ineligible Users	Contractors who purchase materials on a job-by-job basis without maintaining an inventory are not eligible to use this form.
Exempt Purchases	Goods intended for resale, such as electrical supplies and lumber, can be purchased exempt from sales tax using this certificate.
Taxable Purchases	Tools and equipment necessary for performing jobs are taxable. Contractors must pay sales tax on these items.
Labor Services	This certificate applies only to tangible personal property. Taxable labor services require a separate Project Exemption Certificate for tax exemption.
Completion Requirement	The Kansas St 28W form must be completed in its entirety to be valid and accepted for tax-exempt purchases.

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Preview - Kansas St 28W Form

KANSASDEPARTMENTOFREVENUE

RETAILER/CONTRACTOREXEMPTIONCERTIFICATE

Theundersignedretailer/contractorcertifiesthatthetangiblepersonalpropertypurchasedfrom:

Seller:	_________________________________________________________________________________________________
		BusinessName
Address:	_________________________________________________________________________________________________
	Street,RR,orP.O.Box	City	State	Zip+4

isexemptfromKansassalesandcompensatingusetaxforthefollowingreason:

K.S.A. 79-3603(l)(2) provides that a contractor, subcontractor or repairman who maintains an inventory of tangible personalpropertybothforresaleandforusebythemforthepurposeoferectingstructures,orimprovingalteringor repairing real or personal property, shall be deemed a retailer with respect to purchases for and sales from such inventory.

Descriptionoftangiblepersonalpropertyorservicespurchased: ___________________________________

__________________________________________________________________________________________

I hereby certify that I hold a valid Kansas SalesTaxRegistrationNumber: _____________________________________

The undersigned understands and agrees that if the tangible personal property or services are used other than as stated above or for any other purpose that is not exempt from sales or compensating tax, the undersigned purchaser becomes liable for the tax.

Purchaser:_________________________________________________________________________________________________

BusinessName

Address: _________________________________________________________________________________________________

Street,RR,orP.O.Box	City	State	Zip+4
AuthorizedSignature: _____________________________________________________			Date: ___________________

THIS CERTIFICATE MUST BE COMPLETED IN ITS ENTIRETY.

WHOMAYUSE THISEXEMPTION?

Onlythosecontractors,subcontractors,orrepairmenwhomaintainaninventoryofgoodsandmerchandiseandwhoprovidetheirKansas salestaxnumbermayusethiscertificatetopurchasematerialinventoryexemptfromsalestax. Acontractor,subcontractor,orrepairman (suchasacarpenter,electrician,orplumber)whopurchasespartsandmaterialsonajob-by-jobbasisanddoesnotmaintainaninventory is not a retailer/contractor, but a contractor. A contractor may not use this certificate. A contractor is considered to be the final consumer of the materials purchased from a supplier for a job and, therefore, must pay sales tax on them when purchased. For more detailed information on how sales tax applies to the construction industry, consult the Policy Information Library on our web site, www.ksrevenue.org.

WHATPURCHASESAREEXEMPT?

Only goods or merchandise intended for resale (inventory) are exempt. Direct materials that may be purchased using this certificate include (but are not limited to): electrical supplies, lumber, nails, paints, plumbing supplies, screws, sheet rock, stains, varnishes, and wallpaper.

WHATPURCHASESARETAXABLE?

Tools and equipment necessary to perform a job (often considered overhead items) are TAXABLE. Contractors and retailer/contractors are the final users or consumers of any tools used in their trade or business and must pay sales tax on them when purchased. (If purchasedfromanotherstate,aKansascompensatingusetaxwillbedueifasalestaxequaltoatleastthestateandlocalsalestaxrate ineffectwheretheitemwillbeused,storedorconsumerhasnotbeenpaidonthepurchaseprice). Foradditionalinformation onKansas CompensatingUseTaxconsultPublicationKS-1510,whichisavailablefromthedepartment’s web site: www.ksrevenue.org Itemssuch asdrills,drillbits,hammers,nailguns,saws,screwdrivers,toolbeltsandwrenchesaretaxable. Toolsandconstructionequipmentleased or rented for a job are also taxable to the contractor or retailer/contractor unless the customer has furnished a Project Exemption Certifi- cate number.

LABORSERVICES.

This certificate applies ONLY to items of tangible personal property. Taxable labor services performed by a contractor or a retailer/ contractor can only be purchased exempt from sales tax with a Project Exemption Certificate issued by the department or its authorized agent.

ST-28W (Rev. 5/05)

➤ Kansas St 28W PDF Form

Misconceptions

Understanding the Kansas St 28W form can be crucial for contractors and retailers in managing their tax responsibilities. However, several misconceptions often arise regarding its use and implications. Here are ten common misconceptions, along with clarifications to help you navigate this important document.

All contractors can use the St 28W form. Many believe that any contractor can use this form to avoid sales tax. In reality, only those who maintain an inventory of tangible personal property are eligible.
Only materials directly used for construction are exempt. Some think that only construction materials qualify for exemption. However, the exemption applies to any tangible personal property intended for resale, including items like tools and equipment, but not those that are considered overhead.
Labor services are covered under the St 28W form. There’s a common belief that labor services can also be exempted using this form. This is incorrect; labor services are taxable unless a Project Exemption Certificate is used.
Using the St 28W form means no taxes ever need to be paid. Some individuals think that completing this form eliminates all tax liabilities. This is misleading; if the property is used for non-exempt purposes, the purchaser is liable for the tax.
All purchases made by a contractor are exempt. It is a misconception that all purchases made by contractors are tax-exempt. In fact, only those purchases that qualify under the specific criteria set forth in the law are exempt.
Tools and equipment can be purchased tax-free with the St 28W form. Many believe that tools and equipment necessary for their work can be purchased without tax. However, these items are generally taxable.
The St 28W form can be used for out-of-state purchases. Some think that this form allows for tax exemption on purchases made outside Kansas. This is not true; Kansas compensating use tax applies to items brought into the state.
Only large contractors can benefit from the St 28W form. There is a misconception that only large contractors can use this form. In reality, any eligible contractor, regardless of size, can benefit from the exemptions provided they meet the requirements.
Once the St 28W form is submitted, it cannot be revoked. Some believe that submitting this form is final and cannot be changed. In fact, if the conditions for exemption are not met, the exemption can be revoked, and taxes may be owed.
All items purchased with the St 28W form are automatically exempt. Lastly, there’s a misunderstanding that all items purchased using this form are automatically exempt from tax. Each item must be evaluated to ensure it meets the criteria for exemption.

Understanding these misconceptions can help ensure compliance with Kansas tax laws and avoid unnecessary liabilities. Always consult with a tax professional for specific guidance related to your situation.

Documents used along the form

The Kansas St 28W form is a Retailer/Contractor Exemption Certificate that allows certain contractors, subcontractors, and repairmen to purchase tangible personal property without paying sales tax. This exemption is specifically for those who maintain an inventory of goods for resale. Along with the St 28W form, there are several other documents that are often used in conjunction with it to ensure compliance with Kansas tax laws.

Project Exemption Certificate: This document allows contractors to purchase materials and services tax-exempt for specific projects. It is typically issued for a defined period and is essential when the work is for a government or tax-exempt entity.
Kansas Sales Tax Registration Certificate: This certificate verifies that a business is registered to collect sales tax in Kansas. It is necessary for businesses that sell goods or services subject to sales tax and must be provided when completing the St 28W form.
Durable Power of Attorney Form: For individuals planning for unforeseen circumstances, the comprehensive Durable Power of Attorney document guide is crucial to ensuring your wishes are respected when you are unable to make decisions.
Resale Certificate: A resale certificate allows a business to purchase items intended for resale without paying sales tax. This document is crucial for retailers who buy products to sell to consumers, as it helps them avoid double taxation.
Exempt Use Certificate: This certificate is used by purchasers who intend to use the property in a manner that is exempt from sales tax. It is typically relevant for non-profit organizations or specific industries that qualify for exemptions under Kansas law.

Understanding these forms can help ensure that contractors and retailers comply with tax regulations while taking advantage of available exemptions. Proper documentation is essential to avoid unexpected tax liabilities and to facilitate smoother transactions in the construction and retail industries.