Kansas Retailers’ Sales Tax Return Multiple Jurisdiction Filers/Prepaid Monthly Filers and Voucher (ST-36V)

Retailers’ Sales Tax Return Multiple Jurisdiction Filers/Prepaid Monthly Filers and Voucher (ST-36V)
Retailers Sales Tax Return and Instructions ST-36 Rev. 1-23
Retailers’ Sales Tax (ST-36)
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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’ Sales Tax. Send your return and
payment to: Kansas Department of Revenue, PO Box 3506,
Topeka, KS 66625-3506.

PART I (Complete Parts II, III and IV, as needed, before
completing Part I)
Line 1. Enter the total tax from Part III, line 10.
Line 2. Utility Retailers Only – enter the total net tax deduction
from Part IV, line 7.
Line 3. Subtract line 2 from line 1 and enter result.
Line 4. Enter the amount from any credit memorandum issued by
the Department of Revenue. If filing an amended return, enter
the total amount previously paid for this filing period.
Line 5. Subtract line 4 from line 3 and enter result.
Line 6. If filing a late return, enter the amount of penalty due (see
ksrevenue.gov for current rates).
Line 7. If filing a late return, enter the amount of interest due (see
ksrevenue.gov for current rates).
Line 8. Add lines 5, 6 and 7. Enter result on line 8.

PART II (Deductions)
Complete lines A through N, if applicable, and enter the sum
on line O. Other allowable deductions must be itemized. Use a
separate schedule if necessary.

PART III (Location Breakdown)
If more space is needed, complete Part III Supplement Schedule.
Tax on Food Checkbox. Check the box if you are reporting
retailers’ sales tax on eligible food or food ingredients that
are exempt from a portion of the state sales tax rate. If
you make sales for both qualified food items and other
retail sales, you will need to add two lines for the same
jurisdiction and check the Column 1 checkbox. Enter
the jurisdiction code that coincides with the name of the city/
county. (see Pub. KS-1700).
Column 2. Enter the gross receipts or sales during the tax period,
both taxable and non-taxable. DO NOT include the sales taxes
collected in this figure.
Column 3. Enter your cost of tangible personal property consumed
or used by you that was purchased without tax.
Column 4. Enter allowable Non-Utility deductions. All deductions

(Rev. 1-23)

in this column must also be itemized in Part II on the front of the
return. (Column 4 total should equal Part II, line O.)
Column 5. Add columns 2 and 3, then subtract column 4. Enter
result.
Column 6. Enter the appropriate tax rate (see Pub. KS-1700).
Column 7. Multiply amounts in column 5 by amounts in column 6
for each taxing jurisdiction. Enter result.
Line 8. Add the net tax due in column 7 and enter the result.
Line 9. Enter the sum of all Part II supplement pages. Enter the
total number of supplemental pages included with this return.
Count front and back as separate pages.
Line 10. Add lines 8 and 9. Enter total on line 10 and on line 1 of
Part I.

PART IV (Utility Providers Only)
Part IV is to be completed by retailers in the business of selling
natural gas, electricity, or heat (propane gas, LP-Gas, coal, wood)
to residential or agricultural customers.
Propane sales for agricultural use should be entered in Part III
because it is exempt from both state and local sales tax. Water
sales, delivered through mains, lines or pipes, for residential or
agricultural use, should also be entered in Part III because said
sales are exempt from both state and local sales tax.
If more space is needed, complete Part IV Supplement Schedule.
Taxing Jurisdiction. Enter the name of the city, county and
jurisdiction code in which tax is due.
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). (see Pub. KS-1700).
Column 2. Enter the total allowable residential/agriculture utility
deductions for each taxing jurisdiction. This deduction is exempt
only from state sales tax.
Column 3. This column is the state sales tax rate.
Column 4. Multiply column 2 by column 3 and enter the result in
column 4 for each taxing jurisdiction.
Line 5. Add the total net tax due from adding all the figures in
column 4, and enter the result on line 5.
Line 6. Enter the sum of all Part IV supplement pages. Enter total
number of supplemental pages included with this return. Count
front and back as separate pages.
Line 7. Add lines 5 and 6. Enter result on line 7 and on line 2, Part I.

TAXPAYER ASSISTANCE
If you have questions or need assistance completing this form,
contact our office.
By mail
By Appointment
Tax Operations
Go to ksrevenue.gov to set up
PO Box 3506
an appointment at the Topeka or
Topeka KS 66625-3506
Overland Park office by using the
Appointment Scheduler.
Phone: 785-368-8222
Fax: 785-291-3614
ksrevenue.gov

ST-36
(Rev. 1-23)

Part IV
(Utility)

Kansas
Retailers’ Sales Tax Return

454322
MM

Business Name
Tax Account Number

Period Beginning Date

EIN

Taxing Jurisdiction
Name of City/County

(Column 1)
Code

Period Ending Date

(Column 2)
Residential/Agricultural Utility Deductions Only

(Column 3)
State Tax Rate

6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
Total number of supplemental
pages included with this return.

DD

5. Total Net Tax Part IV.
6. Sum of additional Part IV supplemental pages.

7. Total Net Tax Deduction (add lines 5 and 6 and enter result here and on line 2, Part I).

(Column 4)
Net Tax Deduction Amount

YY

ST-36
(Rev. 1-23)

Part IV
(Utility) Supplement

Kansas
Retailers’ Sales Tax Return

454422
MM

Business Name
Tax Account Number

EIN

DD

Period Beginning Date
Period Ending Date

Taxing Jurisdiction
Name of City/County

(Column 1)
Code

(Column 2)
Residential/Agricultural Utility Deductions Only

(Column 3)
State Tax Rate

6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
6.50
5. Total Net Tax Deduction Amount
(Add totals in column 4. Enter result here and on line 6, Part IV).

(Column 4)
Net Tax Deduction Amount

YY