Kansas Updated Exemption Certificates Guide June 2012
- Sales Tax News
- Jun 15, 2012 | Susan McLain
The Kansas State Department of Revenue has issued an updated Kansas Information Guide on Exemption Certificates (KS-1520, 06/01/2012).
Included is an updated version of the Interstate Common Carrier Exemption Certificate, Form ST-28J. Taxpayers who may use this exemption include:
- Common carriers that transport regulated goods or persons in interstate commerce.
- Common carriers engaged in the interstate transportation of goods exempt from regulation (such as livestock and grain)
- Common carriers that haul both Regulated and Exempt commodities.
According to the form instructions, “In order to qualify as a common carrier a motor carrier must:
- Be actively engaged in the business of haling persons or freight for others; and
- Actively advertise or otherwise hold out that it is actively engaged in the business of hauling persons or freight for others."
A contract carrier that is “not for hire to the general public” does not qualify for the exemption.
Purchases that are exempt include items such as:
- Air and oil filters
- Fuel pumps
- Spark plugs
Taxable items include:
- Office equipment
- Packing supplies
- Fork lifts
- Labor services
For a full list of what is and is not exempt, please reference Publication 1520.