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Kansas Department of Revenue (KDOR) Tax Tips for Kansas Event Vendors

"Sale" means any transfer, exchange or barter in any manner or by any means whatsoever for a consideration and includes all sales made by any person, whether principal, proprietor, agent, servant or employee. [Subsection (2) of K.S.A. 41-102]

"Admissions" - admission or fee charged to any place providing amusement, entertainment, or recreation is taxable.

ALL sales are taxable unless specifically exempted by law. Pub KS-1510 or KSA 79-3606.

Bracket Cards can be requested by going to https://www.ksrevenue.org/bracketcards.html

Sales Tax Registration is mandatory once you have sold 4 times per year in Kansas using the Special Events Packet. Register online at https://www.ksrevenue.org/

"Gross Sales" means total sales of tangible personal property, taxable services and admissions less sales tax collected. Pub KS-1510 pages 11 & 12.

"Bartering" is taxable in Kansas the selling price, which must be added to gross sales, is the total consideration given in any transaction whether in the form of money, rights, property, promise or anything of value or by exchange or barter. Regulation Number 92-19-46.

"Merchandise Consumed" means items taken out of inventory for personal use, for a gift, to be used for customer samples any property removed from inventory and used by you that was purchased without tax. KS Pub-1510 page 15.

"Expenses" are NOT deductible on the sales tax return. Expenses such as cost of goods sold, booth rental, travel expense, and etc. are NOT deductible on the sales tax return. These items are deductible on the income tax return. KS Pub-1510 Page 18.

"Allowable Deductions" generally sales tax exempt purchases, usually requiring a tax exemption certificate secured from the buyer. KS Pub-1510 pages 17 & 18

ALL amounts collected as sales tax must be remitted to the KDOR. If too much tax is collected, it must be refunded to the customer or remitted to the state.

The vendor must never retain even 1 cent of sales tax collected. Pub KS-1510 page 11.

"Under-collection of sales tax" the vendor is responsible for paying under collected sales tax. The vendor is 100% responsible for collecting and remitting the correct amount of sales tax to the correct jurisdiction. The vendor may be held personally liable for any unpaid tax balance regardless of business structure. Pub KS-1510 page 27.

Kansas has over 900 taxing jurisdictions. It is imperative the vendor identify the correct jurisdiction code and tax percentage assigned to the jurisdiction in which they are selling and collect and remit accordingly. Pub K$-1510 pages 3, 14 & 22. Sales tax address tax rate locator - https://www.ksrevenue.org/streamline.html

"Sales Tax Registration Certificate" must be posted in public view wherever and whenever sales are made. Pub KS-1510 page 11.

“Event Sales Tax Packet" tax registration number is NOT your sales tax number, it is owned by the KDOR and is NOT eligible for vendor use in making tax exempt purchases. Retailers’ Sales Tax Registration Event Certificate.

"KS Pub-1510" - Kansas Department of Revenue Sales Tax and Compensating Use Tax Guide. www.ksrevenue.org