Kansas Application for Sales Tax Exemption Certificates Booklet

Application for Sales Tax Exemption Certificates Booklet
Pub. KS-1528 Application for Sales Tax Exemption Certificates (Rev. 6-11)
Application for Sales Tax
Exemption Certificates

KDOR (Kansas Department of Revenue) issues exemption
certificates containing exempt numbers. This publication explains
the use of Tax Exempt Entity Exemption Certificates, Project
Exemption Certificates, Enterprise Zone Project Exemption
Certificates and Manufacturer/Processor Exemption numbers.
It also explains how to use the on-line application process for a
quick, simple way to obtain your exemption certificate number(s).
Use this guide as a supplement to KDOR’s basic sales tax
guides: Publication KS-1510, Kansas Sales and Compensating
Use Tax, and Publication KS-1520, Kansas Exemption
Certificates.

Pub. KS-1528 (Rev. 6/11)

1

TABLE OF CONTENTS
 

ENTERPRISE ZONE PROJECT EXEMPTION
CERTIFICATES ..................................................... 6

INTRODUCTION ......................................................... 3
The Cardinal Rule
Exemption Certificates

Entities Qualifying for an Enterprise Zone Project
Exemption Certificate

Assigned Exemption Number(s)

Definitions
Additional Information

TAX EXEMPT ENTITIES ............................................ 3

MANUFACTURER/PROCESSOR EXEMPTION
NUMBERS ............................................................. 8

Purpose of the Tax Exempt Entity Exemption
Certificate

Using the Manufacturer/Processor Exemption 

Number 


Tax Exempt Entities and Nonprofit
Organizations

FREQUENTLY ASKED QUESTIONS ABOUT
PECs and EZPECs ................................................ 9

Collecting Sales Tax on Sales made by the
Entity
Exemption Certificates without issued Exemption
Number(s)

USER GUIDE – APPLYING FOR EXEMPTION
CERTIFICATES/NUMBERS ................................... 11

Sales to Exempt Entities not based in
Kansas

Setting up a KS WebTax Account .............. 11
 

Signing on to your KS WebTax Account ..... 12
 

Selecting an Exemption Type ..................... 13
 


PROJECT EXEMPTION CERTIFICATES (PEC) .......... 5

Submitting a Request ................................. 14
 

Status Terms and Definitions ...................... 22
 


Purchases Exempt from Sales Tax when
using a PEC

Functions ................................................... 23
 


Entities Qualifying for a Project Exemption
Certificate

TROUBLESHOOTING ................................................ 27
 

On-Line Exemption Application

Indirect Purchases not requiring a PEC

KS WebTax

Agent Status
IMPORTANT NUMBERS AND INFORMATION ........... 26
 


Entities Qualifying for Agent Status

If there is a conflict between the law and information found in this publication, the law remains the final authority. Under no
circumstances should the contents of this publication be used to set or sustain a technical legal position. A library
of current policy information is also available on our web site: www.ksrevenue.gov
2

There are several Kansas exemption certificates that
do not require an exemption number. These “fill-in”
exemption certificates are used for such exemptions as
agriculture, resale, ingredient/component part, etc. To
learn more about exemption certificates that do not have
assigned numbers, download publication KS-1520 from
our web site: ksrevenue.gov

INTRODUCTION

THE CARDINAL RULE
 

Kansas retailers are responsible for collecting the
full amount of sales tax due on each sale to the final
user or consumer. Kansas retailers should follow this
cardinal rule:

TAX EXEMPT ENTITIES

Since January 1, 2005, K.S.A. 79-3692 has required
that KDOR issue numbered exemption certificates to
exempt entities and organizations. The tax-entity
exemption application enables a qualified organization
to apply for, update, and print a sales and use tax
exemption certificate. The certificate is to be presented
by tax exempt entities to retailers to purchase goods
and/or services tax exempt from sales and use tax.

All retail sales of goods and enumerated taxable
services are considered taxable unless specifically
exempt.

Therefore, for every sale of merchandise or taxable
service in Kansas, the sales receipt, invoice, or bill MUST
either 1) show that the total amount of sales tax due
was collected, or 2) be accompanied by a Kansas
exemption certificate.

The following entities and organizations are exempt
and issued a Tax Exempt Entity Certificate from the
Kansas Department of Revenue:

EXEMPTION CERTIFICATES
 


•
•
•

An exemption certificate is a document that a buyer
presents to a retailer to claim exemption from Kansas
sales or use tax. It shows why sales tax was not charged
on a retail sale of goods or taxable services. The buyer
furnishes the exemption certificate and the seller keeps
the certificate on file with other sales tax records.

•

Booth Theatre Foundation K.S.A. 79-3606(xxx)
Catholic Charities or Youthville K.S.A. 79-3606(sss)
Community action groups weatherizing low-income
homes K.S.A. 79-3606(oo)
Community-based mental health centers
K.S.A. 79-3606(jj)

•
•

An exemption certificate must be completed in its
entirety and by regulation K.A.R. 92-19-25b must:

County Law Libraries K.S.A. 79-3606(rrr)
Domestic violence shelters of the Kansas Coalition
Against Sexual and Domestic Violence (KCSDV)
K.S.A. 79-3606(hhh)

•
•
•
•

explain why the sale is exempt,
be dated,
describe the property being purchased, and
contain the seller’s name and address; and the
buyer’s name, address, and signature.

•
•

K.S.A. 79-3606(iii)

•
•
•

Some exemption certificates also require a buyer to
furnish the Kansas tax account number or a description
of the buyer’s business. The exemption certificates for
nonprofit organizations require the federal employers
ID number (EIN) of the organization.

Free-Access Radio & TV Stations K.S.A. 79-3606(zz)
Frontenac Education Foundation K.S.A. 79-3606(www)
Habitat for Humanity organizations
K.S.A. 79-3606(ww)

•
•

Homeless Shelters K.S.A. 79-3606(ppp)
Hospitals, Blood, Tissue & Organ Banks, nonprofit
K.S.A. 79-3606(b)

•
•
•
•

ASSIGNED EXEMPTION NUMBER(S)
 

There are four types of exemption certificates that
have exemption numbers assigned and issued by the
Kansas Department of Revenue. They are:
•
•
•
•

Elementary and secondary schools and educational
institutions K.S.A. 79-3606(c)
Food distributor to food distribution programs

Tax Exempt Entity Exemption Certificate
Project Exemption Certificate
Enterprise Zone Project Exemption Certificate
Manufacturer/Processor Exemption
3

Jazz in the Woods K.S.A. 79-3606 (vvv)
Kansas Academy of Science K.S.A. 79-3606(ggg)
Kansas Bioscience Authority K.S.A. 74-99b12
Kansas Chapters of Specific Nonprofit
Organizations K.S.A. 79-3606(vv):
- Alliance for the Mentally Ill
- Alzheimer’s Disease and Related Disorders
Associations
- American Cancer Society, Inc.
- American Diabetes Association
- American Heart Association

- American Lung Association
- Angel Babies Association
- Community Housing of Wyandotte County
(CHWC)
- Community Services of Shawnee, Inc.
- Cross-Lines Cooperative Council
- Cystic Fibrosis Foundation
- Dream Factory, Inc.
- Dreams Work, Inc.
- Heartstrings Community Foundation
- International Association of Lions Clubs
- Johnson County Young Matrons
- Kansas Specialty Dog Service (KSDS)
- Lyme Association of Greater Kansas City
- Mental Illness Awareness Council
- National Kidney Foundation
- Ottawa Suzuki Strings
- Parkinson’s Disease Association
- Spina Bifida Association
• Kansas Children’s Service League

PURPOSE OF THE TAX EXEMPT ENTITY
EXEMPTION CERTIFICATE
The purpose for issuing Tax Exempt Entity Exemption
Certificates is to control fraudulent tax-exempt purchases
and to assist retailers, sales people and cashiers in
identifying exempt entities and determining whether a
claim for exemption is valid. If one of the entities listed
requests an exemption and does not present KDORissued Tax Exempt Entity Exemption Certificate
containing its tax exempt entity number, the request
must be denied.
TAX EXEMPT ENTITIES AND NONPROFIT
ORGANIZATIONS
Nonprofit organizations are not automatically
considered to be tax exempt. The Kansas Legislature
determines by statute which organizations and entities
are exempt from sales tax on their purchases. Kansas
does not exempt all nonprofit organizations. If your
organization is not one of those on the provided list,
you are responsible for paying sales tax on your
purchases.

K.S.A. 79-3606(uuu)

• Kansas groundwater management districts
K.S.A. 79-3606(s)

• Korean War Memorials organizations, nonprofit
K.S.A. 79-3606(tt)

• Marillac Center, Inc. K.S.A. 79-3606(mmm)
• Meals on Wheels organizations (must be
preparing the meals) K.S.A. 79-3606(v)
• Museums and historical societies, nonprofit

COLLECTING SALES TAX ON SALES MADE BY THE
ENTITY

K.S.A. 79-3606(qq)

If your organization is exempt from sales tax on your
purchases, it DOES NOT mean that goods or services
that you sell are also exempt from sales tax. Unless
specifically exempted by statute, when an organization
sells goods and services they must collect and remit
Kansas retailers’ sales tax.

• Nonsectarian, comprehensive youth
development organizations, nonprofit (examples
include boy and girl scouts, 4-H clubs, child day
care centers) K.S.A. 79-3606(ii)
• Nursing homes, assisted living and interim care
homes, nonprofit K.S.A. 79-3606(hh)
• Port authority K.S.A. 79-3606(z)
• Primary care clinics & health centers serving the
medically underserved K.S.A. 79-3606(ccc)
• Public broadcasting radio & TV stations

NOTE: When purchasing items you intend to resale, you
do not pay tax at the time of purchase. See Resale
Exemption Certificate in Publication KS-1520.

K.S.A. 79-3606(ss)

EXEMPTION CERTIFICATE(S) WITHOUT ISSUED
EXEMPTION NUMBER(S)

• Public health corporations, nonprofit (limited to
preprinted materials) K.S.A. 79-3606(ll)
• Religious Organizations K.S.A. 79-3606(aaa)
• Rotary Club of Shawnee Foundation

Numbered exemption certificates are not issued for
the following situations:

K.S.A. 79-3606(zzz)

• Rural volunteer fire fighting organizations

• sales of resale transactions;
• agricultural exemption, manufacturing
machinery, equipment or consumed in
production transactions; or,
• agencies and instrumentalities of the federal
government.

K.S.A. 79-3606(uu)

• Sedgwick County-Sunrise Rotary Club &
Charitable Fund K.S.A. 79-3606(nnn)
• Special Olympics, Kansas K.S.A. 79-3606(lll)
• State of Kansas and Political Subdivisions of
Kansas K.S.A. 79-3606(b)
• TLC Charities Foundation K.S.A. 79-3606(yyy)
• TLC For Children and Families, Inc.

For these transactions, a “fill-in” certificate is used
and a tax exempt number is not issued. The exemption
certificates for these situations and/or businesses are
discussed
in
Publication
KS-1520,
Kansas
Exemption Certificates, which is on our web site:
ksrevenue.gov

K.S.A. 79-3606(qqq)

• Victory in the Valley K.S.A. 79-3606(aaaa)
• Zoos, Nonprofit K.S.A. 79-3606(xx)
4

In essence, when a PEC is issued for a project all of
the materials, labor, equipment, machinery and
furnishings which are incorporated into the project are
exempt from Kansas sales and compensating taxes.

SALES TO EXEMPT ENTITIES NOT BASED IN
KANSAS
Kansas-based organizations must provide a KDORissued Tax Exempt Entity Exemption Certificate to the
vendor in order to make a purchase exempt from Kansas
retailer’s sales or Kansas compensating use tax.
However, KDOR has not issued Tax Exempt Entity
Exemption Certificates to exempt entities located outside
of the state of Kansas. For example, Kansas law
exempts from sales/compensating tax all nonprofit
hospitals. Every nonprofit hospital located in Kansas
has been issued a Tax Exempt Entity Exemption
Certificate. A nonprofit hospital not located in Kansas
would complete a Designated or Generic Exemption
Certificate, Form ST-28, and present it to the Kansas
supplier in order for the Kansas sales/compensating
tax exemption to apply. Tax Exempt entities located
outside of Kansas, who do regular business in Kansas,
are encouraged to apply for a department issued Tax
Exempt Entity Exemption Certificate. For further
instructions on how to apply, refer to the User Guide
section of this publication.

ENTITIES QUALIFYING FOR A PROJECT
EXEMPTION CERTIFICATE
The following exempt entities qualify for a PEC.
K.S.A. 79-3606(b) and K.S.A. 79-3606(c)

•	
•	
•	
•	
•	
•	
•	
•	
•	
•	
•	

PROJECT EXEMPTION
 

CERTIFICATES (PECs)
 


Booth Theatre Foundation
Catholic Charities or Youthville
Kansas Department of Corrections
	Elementary or secondary school or educational
institution
	Groundwater and rural water districts paying
 

clean drinking water fee
 

Kansas Children’s Service League
	Museum within a designated qualified
 

hometown
 

Non-profit food distribution center
Non-profit zoo 501(c)(3)
Political subdivisions of the state of Kansas
	Primary care clinic for medically underserved
 

501(c)(3)
 


•
•	
•	
•	
•	

A Project Exemption Certificate (PEC) is a numbered
certificate issued by KDOR or its authorized agent. A
PEC is issued to a qualifying entity for a specific project.
The PEC enables contractors and subcontractors to
purchase material and labor exempt on behalf of the
qualifying entity for that specific project. As the name
implies, a PEC exempts the entire project – materials,
supplies, construction equipment rental and labor
services – from sales tax.

Public or private nonprofit hospital
Religious Organization 501(c)(3)
TLC for Children and Families, Inc.
TLC Charities Foundation
	United States Government, its agencies or
 

instrumentalities
 


CAUTION: The state of Kansas and its agencies
DO NOT qualify for a Project Exemption
Certificate. Materials purchased by contractors
for a state of Kansas project are taxable. Exceptions to
this are: Department of Corrections, state educational
institutions and state owned hospitals.

PURCHASES EXEMPT FROM SALES TAX WHEN
USING A PEC

INDIRECT PURCHASES NOT REQUIRING A PEC
 


A PEC issued by KDOR, or its agents provides the
following benefits:

Kansas statutes provide the ability for several entities
to purchase goods and services indirectly without
requiring the issuance of a PEC. Although KDOR would
recommend the entity obtain a PEC for their own record
keeping and to assist the contractor in making
purchases, a PEC is not required. Organizations that
are statutorily allowed indirect purchases without the
issuance of a PEC are:

1) Allows contractors, subcontractors and repairmen
to purchase materials exempt from Kansas
retailers’ sales and compensating use taxes;
2) relieves contractors, subcontractors and
repairmen from charging their customers Kansas
retailers’ sales tax on the labor services they
perform to construct, reconstruct, remodel or
repair buildings or facilities; and,

•	 Domestic violence shelters of the Kansas
Coalition Against Sexual and Domestic Violence
(KCSDV)
•	 Frontenac Education Foundation
•	 	Groundwater Management Districts
•	 	Homeless Shelters

3) exempts all of the machinery, equipment and
furnishings installed in the project from retailers
sales tax and compensating use tax.

5

•	
•	
•	
•	
•	

	Kansas Academy of Science
	Korean War Memorials organizations
	Marillac Center, Inc
	Port authority
	Rural and City Water Departments paying the
clean drinking water fee
•	 	Rural volunteer fire fighting organizations
•	 	Victory in the Valley

ENTITIES QUALIFYING FOR AN ENTERPRISE ZONE
PROJECT EXEMPTION CERTIFICATE
The following types of businesses may qualify for an
enterprise zone project exemption certificate.
•
•
•
•

Manufacturing business
Nonmanufacturing business
Retail business
Lessor leasing to a manufacturer,
nonmanufacturer, retail or HPIP certified business
• HPIP certified business

AGENT STATUS
 

Effective July 1, 1997, Kansas law authorized the
department to designate certain exempt entities as
agents of the state for the sole purpose of issuing Project
Exemption Certificates. The purpose of this designation
was to expedite the issuance of exemption certificates.

MANUFACTURING BUSINESS
A manufacturing business is defined as all commercial
enterprises identified under the manufacturing standard
industrial classification (SIC) codes, major groups 20­
39. To qualify for the enterprise zone project exemption
certificate, a manufacturing business must:

To apply for agent status, qualified entities must
submit an initial request through our on-line application.
For detailed instructions, see the User Guide section of
this publication. Once the initial request has been
reviewed and approved as an agent status, all
subsequent requests processed on-line will
automatically be approved and a certificate will be
available for printing immediately. There is one exception
to this rule, the request must be reviewed by the
department if the project is being funded with Industrial
Revenue Bonds (IRBs).

• hire at least two additional full-time employees, and;
• receive approval from the Secretary of
Commerce if relocating to another city or county
within Kansas.
NONMANUFACTURING BUSINESS
A nonmanufacturing business is defined as any
commercial enterprise other than a manufacturing
business or a retail business. To qualify for the enterprise
zone project exemption certificate, a nonmanufacturing
business must:

ENTITIES QUALIFYING FOR AGENT STATUS
 


• hire at least five additional full-time employees, and;
• receive approval from the Secretary of
Commerce if relocating to another city or county
within Kansas.

The following exempt organizations/entities may apply
for and be granted Agent Status:
•	 	Agency or Instrumentality of the United States

Government

•	 	Political Subdivision of the State of Kansas
•	 Public or Private Elementary or Secondary
School
•	 	Public or Private Nonprofit Educational Institution
•	 	Public or Private Nonprofit Hospital

A nonmanufacturing business shall also include: the
business headquarters of an enterprise; ancillary
support operation of an enterprise; an enterprise
identified under the Standard Industrial Classification
code of 5961, Catalog and Mail-Order Houses; or an
enterprise identified under the Standard Industrial
Classification code of 7372, Prepackaged Software. To
qualify for the project exemption certificate, these types
of nonmanufacturing businesses must:

ENTERPRISE ZONE PROJECT
 

EXEMPTION CERTIFICATES
 


• hire at least twenty (20) additional full-time
employees; and,
• receive approval from the Secretary of
Commerce if relocating to another city or county
within Kansas.

An Enterprise Zone Project Exemption Certificate
(EZ PEC) is a numbered certificate issued by KDOR which
exempts from sales tax all purchases of tangible personal
property or services purchased for the purpose of and
in conjunction with the construction, reconstruction,
expansion, or remodeling of a business or a retail
business. Machinery and equipment purchased and
installed at the business or retail business is also exempt
from sales tax.

RETAIL BUSINESS
A retail business is defined as:
•	 any commercial enterprise primarily engaged in
the sale at retail of goods or services taxable under
the Kansas retailers’ sales tax act;
•	 any service provider set forth in K.S.A. 17-2707,
and amendments thereto;
6

•	 any bank, savings and loan, or other lending
institution;
•	 any commercial enterprise whose primary business
activity includes the sale of insurance; and,
•	 any commercial enterprise deriving its revenues
directly from noncommercial customers in
exchange for personal services such as, but not
limited to, barber shops, beauty shops,
photographic studios and funeral services.

The number of full-time employees during any taxable
year is the sum of full-time employees on the last business
day of each month of the taxable year divided by 12. If
the business or retail business is in operation for less
than the entire taxable year, the number of full-time
employees is determined by dividing the sum of full-time
employees on the last business day of each full calendar
month during the portion of the taxable year during which
the business was in operation by the number of full
calendar months during the period.

A retail business may qualify for the enterprise zone
project exemption certificate if the retail business:

BUSINESS HEADQUARTERS

•	 hires at least two additional full-time employees;
and
•	 locates or expands to a city with a population of
2,500 or less; or,
•	 locates or expands outside a city but in a county
with a population of 10,000 or less.

Business headquarters is a facility where principal
officers of the business are housed and from which
direction, management or administrative support for
transactions is provided for a business or division of a
business or regional division of a business.
ANCILLARY SUPPORT

LESSOR LEASING TO A MANUFACTURER, NONMANUFACTURER,
RETAIL OR HIGH PERFORMANCE INCENTIVE PROGRAM (HPIP)
CERTIFIED BUSINESS

Ancillary support of an enterprise is a facility operated
by a business and whose function is to provide services
in support of the business, but is not directly engaged in
the business’ primary function.

Any person constructing, remodeling or enlarging a
facility which is leased for a period of five years or more
to a business that would otherwise qualify for the sales
tax exemption if the business had constructed, remodeled
or enlarged its own facility qualifies for the enterprise
zone project exemption certificate. A copy of the 5 year
irrevocable lease must be attached to the lessor’s
application. The lessee must hire the minimum number
of employees as required.

CATALOG

AND

MAIL-ORDER HOUSES

Catalog and mail-order houses are primarily engaged
in the retail sale of products by catalog, mail-order, and
television.
PREPACKAGED SOFTWARE

HPIP CERTIFIED BUSINESS

Prepackaged software establishments are primarily
engaged in the design, development, and production of
prepackaged computer software.

An enterprise zone project exemption certificate is
available for select qualified businesses. A business
qualifies for an enterprise zone project exemption
certificate if it is certified as a qualified firm by the
Secretary of Commerce and is entitled to the training
and education tax credit or has participated during the
tax year in which the exemption is claimed in training
assistance by the Department of Commerce under the
Kansas industrial training (KIT), Kansas industrial
retraining (KIR) or State of Kansas investments in lifelong
learning (SKILL) program.

CERTIFIED

AS A

QUALIFIED FIRM

The Secretary of Commerce will certify a business
as a qualified firm if the business is a for-profit
establishment subject to state income, sales or property
taxes AND one of the items under each of the following
sections apply:
Section One
•	 Identified under the standard industrial
classification codes major groups 20 through 39
(manufacturing); or
•	 Identified under the standard industrial
classification codes major groups 40 through 49
(transportation, communications, electric, gas,
and sanitary services) 50 through 51 (wholesale
trade) or 60 through 89 (60-67, finance,
insurance and real estate: 70-89, services). At
least 51% of the sales made by these groups
must be to Kansas manufacturers and/or out of
state commercial governmental customers; or
•	 Identified as a regional headquarters or back
office ancillary operation of a national or multi­
national corporation regardless of SIC codes;

DEFINITIONS

FULL -TIME E MPLOYEES
A full-time employee is a person required to file a
Kansas income tax return and is employed by a business
or retail business to perform duties in connection with
the operation of the business or retail business on a:
•	 regular, full-time basis;
•	 part-time basis, provided the person is customarily
performing the duties at least 20 hours per week
throughout the taxable year; or
•	 seasonal basis, provided the person performs
duties for substantially all of the season customary
for the position in which the person is employed.
7

Section Two

MANUFACTURING STANDARD INDUSTRIAL CLASSIFICATION (SIC)
20-39

CODES, MAJOR GROUP

• The company pays above average wages
compared to other firms in its 2 digit SIC code;
or
• Is the only company in its 2 digit SIC category;
or
• Pays an average wage of a least 1.5 times the
average wage paid by other industries but
excluding compensation paid to owners with a
5% or more interest.

A	listing	of	the	manufacturing	SIC	codes,	major	group	
20-39	 can	 be	 found	 on	 KDOR’s	 web	 site	 at:
ksrevenue.gov/taxcredits-siccodes.html

MANUFACTURER / PROCESSOR

EXEMPTION NUMBERS


Section Three
Manufacturers and processors are eligible to purchase
their raw materials or parts exempt from sales tax.

• Received written approval from the Secretary of
Commerce for participation and has participated,
during the tax year for which the exemption is
claimed, in the Kansas industrial training (KIT),
Kansas industrial retraining (KIR) or the state of
Kansas investments in lifelong learning (SKILL)
program; or
• Meets the qualifications for the tax credit under
K.S.A. 74-50,132 (the training tax credit)

Many exemption certificates presented to vendors
include the purchasers Kansas issued registration
number or another Kansas issued identification.
Manufacturers and processors, who do not also make
retail sales, are not issued Kansas registration numbers.
Therefore, manufacturers and processors may
experience some difficulty when purchasing their raw
materials or parts.

ADDITIONAL INFORMATION

CITIES

IN

KANSAS

WITH A

POPULATION

OF

2,500

OR

To remedy this situation, KDOR issues a
Manufacturers’ or Processors’ Sales Tax Exemption
Number to those manufacturers and processors that
never make a retail sale, and therefore do not have a
sales tax account number.

LESS

For	 a	 table	 listing	 the	 cities	 in	 Kansas	 with	 a	
population	 of	 2,500	 or	 less,	 visit	 the	 following	 KDOR	
web	 site:	 ksrevenue.gov/taxcredits-2500orless.html

CAUTION: Manufacturers and processors who
make sales to the final user or consumer must
be registered to collect sales tax on these
sales.	 This	 includes	 making	 sales	 to	 employees	 –	 the	
sale	 of	 factory	 seconds	 or	 first-quality	 products	 at	
discount.	 To	 apply	 for	 a	 Kansas	 sales	 tax	 registration	
number,	 visit	 the	 KDOR	 web	 site	 using	 the	 following	
address:	 ksrevenue.gov/busregistration.html

There	 are	 several	 cities	 located	 in	 two	 different	
county	 boundaries.	 For	 these	 cities,	 the	 other	 county	 is	
identified	 by	 the	 city	 name	 and	 the	 population	
represents	 the	 total	 city	 population.	
COUNTIES

IN

KANSAS

WITH A

POPULATION

OF

10,000

OR

LESS

A	table	listing	the	counties	in	Kansas	with	a	population	
of	 10,000	 or	 less,	 visit	 the	 following	 KDOR	 web	 site:	
ksrevenue.gov/taxcredits-10000orless.html

USING THE MANUFACTURER/PROCESSOR
EXEMPTION NUMBER

KANSAS INDUSTRIAL TRAINING (KIT)
The Manufacturer/Processor exemption number can
be provided to sellers, if requested, when presenting
the following exemption certificates:

More	 information	 about	 the	 KIT	 program	 can	 be	
found	 on	 the	 Kansas	 Department	 of	 Commerce	 web	
site	 at	 kansascommerce.com

• Consumed in Production Exemption Certificate
(ST-28C)
• Ingredient or Component Part Exemption
Certificate (ST-28D)
• Integrated Production Machinery and Equipment
Exemption Certificate (ST-201)

KANSAS INDUSTRIAL RETRAINING (KIR)
More	 information	 about	 the	 KIR	 program	 can	 be	
found	 on	 the	 Kansas	 Department	 of	 Commerce	 web	
site	 at	 kansascommerce.com
STATE OF KANSAS INVESTMENTS IN LIFELONG LEARNING (SKILL)

Pub. KS-1520, Kansas Exemption Certificates,
provides	 copies	 of	 the	 above	 listed	 exemption	
certificates.	 This	 publication	 can	 be	 found	 on	 the	
KDOR	web	 site	 at: ksrevenue.gov

More	 information	 about	 the	 SKILL	 program	 can	 be	
found	 on	 the	 Kansas	 Department	 of	 Commerce	 web	
site	 at:	 kansascommerce.com
8

Yes,	KDOR	has	a	refund	request	form	that	you	will	need	
to	 complete.	 Please	 keep	 in	 mind	 that	 you	 will 	 be	
required	 to	 provide	 invoices	 and	 receipts.	 The	 refund	
forms	 to	 use	 are:	

FREQUENTLY ASKED QUESTIONS
ABOUT PECs and EZPECs

Petitioning	 Authority:	 	 ST-21PEC		
Taxpayer:	 	 ST-21		
Both	 forms	 can	 be	 downloaded	 from	 the	 KDOR	 web	
site	 at	 ksrevenue.gov

How long does it take the Kansas
Department of Revenue (KDOR) to review
and provide a response back for project
exemption certificate requests submitted on-line?

What is the Form PR-76?

KDOR will normally provide a response the same day
or next business day 75% of the time. However, if you
file by paper you can expect a minimum of 7 business
days for processing.

The	 PR-76	 is	 the	 paper	 form	 that	 had	 been	 used	 to	
apply	for	a	Project	Exemption	Certificate	(PEC).	KDOR	
encourages	 applicants	 to	 submit	 their	 request	 on-line	
at:	ksrevenue.gov/pecwelcome.html.	KDOR	will	
accept	Form	 PR-76;	 however,	 the	 turn	 around	 time	
will	 be	 longer.	 Processing	 a	 paper	 form	 requires	 at	
least	 of	 7	 business	 days.	

When should I apply for a PEC?

You should apply for a PEC prior to any purchases being
made for the project. By Kansas law, the effective date
of the PEC is the date your request is submitted to
KDOR. For requests that are:

What is the Form PR-74?

The PR-74 is the actual Project Exemption Certificate
(PEC) which will include the assigned project exemption
certificate number. Contractors and subcontractors will
need to present a copy of the valid project exemption
certificate to their vendors when making purchases of
materials to be used in the specified project.

– submitted on-line, the effective date is the date
you submit your request.
– mailed to KDOR, the effective date is the post
mark date.
– faxed to KDOR, the effective date is the fax date.
I forgot to apply for a PEC and the contractor
has begun purchasing materials. The
project is not completed; can I still apply
for a PEC?

What is the Form PR-70b?

The	 PR-70b	 is	 the	 paper	 form	 that	 had	 been	 used	 to	
apply	 for	 an	 Enterprise	 Zone	 Project	 Exemption	
Certificate	 (EZ	 PEC).	 KDOR	 encourages	 applicants	 to	
submit	 their	 request	 on-line	 at: ksrevenue.gov /
pecwelcome.htm l .	 KDOR	 will	 accept	 Form	 PR-70b;
however, the turn around time will be longer. Processing
a paper form requires at least 7 business days.

Yes, you can still apply for a PEC; however, the taxes
must be paid for any purchases made prior to the
effective date of the exemption certificate (see refund
question). In the state of Kansas, the contractor is
considered to be the end user and is required to pay
taxes on the purchases of materials; unless they can
present a valid project exemption certificate at the time
of purchase.

What is the Form PR-71?

The PR-71 is the actual Enterprise Zone Project
Exemption Certificate (EZ PEC) which will include the
assigned project exemption certificate number.
Contractors and subcontractors will need to present a
copy of the valid project exemption certificate to their
vendors when making purchases of materials to be used
in the specified project.

I forgot to apply for a PEC and the project
is now complete; can I still apply for a PEC?

No, the taxes must be paid for the purchases made
(see refund question). In the state of Kansas, the
contractor is considered to be the end user and is
required to pay taxes on the purchases of materials;
unless they can present a valid project exemption
certificate at the time of purchase.

What are the PR-77 and PR-77EZ forms?

Form PR-77 and PR-77EZ are the Project Completion
Certificates. The project completion certificate is to be
signed by the contractor/subcontractor stating that all

Can the petitioning authority or taxpayer
be refunded for taxes paid on a project that
would have qualified for a PEC?
9

the materials purchased with the project exemption
certificate were incorporated into that project. The
contractor should provide the signed project completion
certificate to the petitioning authority or taxpayer. The
petitioning authority or taxpayer should keep the
completion certificate on file for 4 years after the
completion of the project for Audit purposes.

I have several contractors and/or
subcontractors that will be involved in my
project. Whose contractor information
should I include on the application?

Can the contractor fill out the application
for a PEC?

If you are applying on-line, you will have the option to
enter as many contractors as needed; however, you
are only required to provide the primary contractor’s
information. Should the contractor information change
at some point during the project, you can log back into
the on-line system and “request a change.” See the
User Guide that follows for detailed instructions.

No. The petitioning authority must be the entity to submit
the request for a project exemption certificate.

Can I extend the expiration date on my PEC?

Yes, by following one of these instructions:

Can contractors use a Kansas issued PEC
to purchase materials tax exempt from
another state?

If you submitted your request on-line, log back into the
on-line application and click “request a change”. See
the User Guide that follows for detailed instructions.

KDOR does not have the authority to mandate whether
or not another state will accept a Kansas issued PEC. If
a contractor chooses to purchase materials in another
state, the other states tax laws apply to those
transactions.

If you faxed or mailed your request to KDOR, you will
need to fax or mail the department a written request to
extend the estimated completion date, including a
reason for the extension and the requested estimated
completion date.

10

USER GUIDE – APPLYING FOR
EXEMPTION CERTIFICATES / NUMBER
For your convenience, the Kansas Department of Revenue has an on-line application process to obtain
exemption certificates/numbers. You will need access to the internet to use the application – if you do not have
internet access, contact the department at (785) 296-3041 or (785) 296-3081 for assistance.

SETTING UP A KS WEBTAX ACCOUNT
NOTE: If you already use KS WebTax for
some other purpose, such as submitting
returns and/or payments, you can skip this
section and go to the section titled Sign In.
1. Launch your web browser (for example,
Internet Explorer)
2. Type www.ksrevenue.gov in
Address Field, and press Enter.

the

3. Click the Exemption Certificates Link
under the Your Business heading.

4. Click the KS WebTax link under the
You will need to heading and that will
lead you to the page displayed on the
right:

5. Click the Continue on to the sign-in
page link, leading you to the page
shown on the right. NOTE: A security
information pop-up window may display
stating “This page contains both secure
and non-secure items. Do you want to
display the non-secure items?” Click
the Yes Button.
 TIP: You may want to save this page to your
Favorites file for easy future access.

11

6. Click the Register Now button, leading
you to the page displayed on the right.
7. Enter your information into the fields
on the Online Business Center
Registration form.
 TIP: When the Exemption Certificates: Apply,
Modify, Print, and View radio button under the
Settings section is selected, you will be directed,
automatically, to the exemption certificate page each
time you log into this system.

8. When you have completed the on-line
registration form, click the Continue
button.
9. Verify your information (you may want
to print this screen for your records) and
click Register when you are finished.
10. Your registration has been saved; click
Continue to be automatically logged in.
Skip the next section, Sign In.

SIGNING ON TO YOUR KS WEBTAX
ACCOUNT
1. Launch your web browser (for example,
Internet Explorer).
2. Type www.ksrevenue.gov in
address field, and press Enter.

the

3. Click the Exemption Certificates link
under the Your Business heading.

12

4. Click the KS WebTax link under the
You will need to heading and that will
lead you to the page displayed on the
right:

5. Click the Continue on to the sign-In
page link, leading you to the page
shown on the right. NOTE: A security
information pop-up window may display
stating “This page contains both secure
and non-secure items. Do you want to
display the non-secure items?” Click
the Yes Button.
 TIP: You may want to save this page to your
Favorites file for easy future access.

6. Enter your User ID and Password and
select the Sign In button, leading you to
the page shown on the right. NOTE: If
you are directed to a page different than
the one displayed here, select the
Exemption Certificates button in the
navigation pane to the left of the
screen.

SELECTING AN EXEMPTION TYPE
1. Select the Apply for a new Exemption
Certificate link.
2. Select the radio button beside the
exemption type you want to request.
3. Select the Continue button.

13

SUBMITTING A REQUEST
Tax Exempt Entity Certificate
If you selected the Tax Exempt Entity
Cert radio button and clicked Continue,
you will see a page as shown on the right:
1. Complete each of the fields on the Tax
Exempt Entity request page.
 Tip: The Requestor section of this page is prefilled with the information you entered when you
registered for KS WebTax. These fields can be edited
if necessary.

2. Click the Continue button. You will see
a page that is complete with the
information you entered. Review the
information for accuracy.
3. If you need to make corrections, click
the Edit button. If all information is
correct, click the Save button. NOTE:
Your request is not submitted until the
Save button is selected.
4. After you click the Save button, your
accounts page will display. The
exemption certificate you applied for is
listed with a status of Pending Approval.
5. The Kansas Department of Revenue
will review your request which takes
about 2 days, then you may log back
into the system. See section titled
Functions for further instructions.

Project Exemption Certificate (PEC)
If you selected the Project Exemption
Certificate (PEC) radio button and clicked
Continue, you will see a page as shown on
the right:
1. Answer Yes or No to the questions
shown on the right. NOTE: Most people
will answer Yes to the question Are you
an officer or employee of the petitioning
authority? and No to the question Is the
federal government the petitioning
authority?.

14

2. Enter the Petitioning Authorities Tax
Exempt Entity Number. NOTE: This
entry field will appear only after the
first two questions have been
answered.
3. Click the Continue button, leading
you to the page that appears on the
right.
4. Complete the Project Exemption
Certificate
request
page.
The
following fields are not required:
Project Number, Contract Number
and Contract Date.

5. Complete the Project Location
Address section by clicking the Add
Address button. (See the following
TIP for adding multiple project location
addresses.)
6. Click the Save button.

7. Complete the Contractors section by
clicking the Add Contractor button.
(See the TIP below for adding multiple
contractors.)
8. Click the Save button.

15

 TIP: You can add multiple project location
addresses by selecting the Add Address button from
the main application page. (Only the first project
location address will appear on the printed certificate.)
 TIP: You can add multiple contractors by
selecting the Add Contractor button from the main
application page.

9. Complete the Additional Upload
Documentation section by clicking the
Add Attachment button, leading you to
the page shown on the right. NOTE:
This option is available if you have
additional information you need to
provide (for example, attaching a
spreadsheet listing several streets to be
repaved OR attaching an electronic
version of a signed agreement).
10. Click the Save button. NOTE: You will
not be able to open the attachment.
However, once the request has been
submitted, the Department of Revenue
can open the attachment(s).
11. Click the Submit button. You will see a
page similar to the one shown on the
right, confirming that you successfully
submitted your Project Exemption
Request.

12. Click the Back button.

13. When the next page appears, click the
Logout option on the left side of the
page.

After a Tax Specialist reviews your
request, you will receive an E-mail
indicating there is a change to your account
and a request that you log back into the
system.
 TIP: In most cases, your request will be reviewed
either the same day or next day. (See the Functions
section for further instructions.)

16

Generally speaking, you will only be able
to see those exemption certificates that you
have entered.
 TIP: If you want to see all the project exemption
certificates that have been entered by your organization,
you will need to add a copy of your organization’s Tax
Exempt Entity Exemption Certificate to your account.
(See Functions-Adding an exemption certificate/
number to your account.).

Agent Status
To apply for Agent Status, select the
Agent Status Exempt Cert radio button and
use the instructions for requesting a Project
Exemption Certificate (page 14).
All projects, including requests from
Agents, funded with an Industrial Revenue
Bond (IRB), must be reviewed by the
Department of Revenue prior to approval.
 TIP: The first request submitted under Agent Status
type must be reviewed and approved by the Department
of Revenue. Once approved, all subsequent requests
will be automatically approved and immediately available
to print and use.

Enterprise Zone Project Exemption
Certificate (EZPEC)
If you selected the Enterprise Zone
Project Exemption Cert (EZPEC) radio
button and clicked Continue, you will see a
page as shown on the right.
1. Answer Yes or No to the question shown
on the right.

2. Click the Continue button, leading you to
a page similar to the one shown on the
right.

17

3. Complete the Taxpayer Information
and Taxpayer Mailing Information
sections and click the Continue button.

4. Complete the Project Information
section and click the Continue button.
NOTE: The question “What will be the
average annual wage for new (nonmanagerial) employees?” is not a
required field.

5. Complete the Estimated Project Costs
and Project Dates sections. NOTE:
The Contractor Number and Contract
Date
under
the
Contractor
Information section are not required
fields.
6. Click the Add Contractor button and
complete the Contractor Information
section.
 TIP: You can add multiple contractors by
selecting the Add Another Contractor button from the
contractor page or selecting the Add Contractor
button from the main application page.

7. Click the Continue button.

8. Complete the Supporting Documentation section by clicking the Add
Attachment Button, then click the
Continue button. NOTE: This option is
available if there is additional
information that you need to provide (for
example, attaching an electronic
version of a signed agreement OR
attaching an electronic version of
documents to describe the activities of
the business).

18


TIP: You can attach multiple documents by
selecting the Add Another Attachment button from
the attachments page or selecting the Add
Attachment button from the main application page.

9. Click the Continue button.

10. Review the information for accuracy,
click the Edit button if corrections need
to be made or click the Submit button if
the information is correct. When you
click the Submit button, you will get a
page that looks like the one shown on
the right.
NOTE: Your request is not officially
submitted until the Submit button is
selected.
11. Click the View Printable Form link at
the top of the page.

12. Scroll to the bottom of the page and
click the Print button.
13. Click the Back button at the bottom of
the page. This will take you to the
“Congratulations…” page as shown in
the screen shot for step 10.

14. Click the View Accounts link, leading
you to the page shown on the right.
15. Click the Logout button on the left side
of your screen. After the Kansas
Department of Revenue reviews your
request, you will receive an e-mail
indicating there is a change to your
account and a request that you log back
into the system.
 TIP: In most cases, your request will be reviewed
either the same day or next day. (See the Functions
section for further instructions.)

19

Manufacturer/Processor Exemption
Number (MPEC)
If you selected the Manufacturer/
Processor Sales Tax Exemption Cert
(MPEC) radio button and clicked Continue,
you will see a page as shown on the right.
1. Answer Yes or No to the following
question:


Are you an employee or officer to
the Manufacturer/Processor?

2. Click the Continue button, leading you
to a page similar to the one shown on
the right.
3. Complete the Mailing Information
section and click the Continue button.

4. Complete the Manufacturer/Processor
Location Information section.

5. Click the Add Owner, Partner or
Officer button and complete the Enter
Owner, Partner or Officer section.
 TIP: You can add multiple owners, partners or
officers by selecting the Add Another Owner button
from the owner’s page or selecting the Add Owner,
Partner or Officer button from the main application
page.

6. Click the Continue button.

20

7. Complete the Add Attachment section
by clicking the Add Attachment button,
then click the Continue button. NOTE:
This option is available if there is
additional information that you need to
provided (for example, attaching a
picture of the products you produce).
 TIP: You can attach multiple documents by
selecting the Add Another Attachment button from
the attachments page or selecting the Add
Attachment button from the main application page.

8. Click the Continue button.

9. Review the information for accuracy
click the Edit button if corrections need
to be made or click the Submit button if
the information is correct. When you
click the Submit button, you will get a
page that looks like the one shown on
the right.
10. Click the View Printable Form link at
the top of the page.

11. Scroll to the bottom of the page and
click the Print button.
12. Click the Back button at the bottom of
the page. This will take you to the
“Congratulations…” page as shown in
the screen shot for step 10.

21

13. Click the View Accounts link, leading
you to the page shown on the right.
14. Click the Logout button on the left side
of your screen. After the Kansas
Department of Revenue reviews your
request, you will receive an e-mail
indicating there is a change to your
account and a request that you log back
into the system.

STATUS TERMS AND DEFINITIONS
Listed here are terms that you may see
in the Status column on your accounts
page.

Status

Definition

Approved

The request has been reviewed and
approved.

Approved As Agent Status

The request was submitted by an Agent of
the department and was automatically
approved.

Canceled

The request has been canceled.

Completed

The project has been completed.

Declined

The request has been reviewed and denied.
A Denial letter is available for printing.

Pending Approval

The reviewer needs additional information
or documentation. A message will be
posted for the requester providing specific
directions.

Requested Changes

A request to change either the Estimated
Completion Date, Estimated Project Cost or
Contractor information is pending review.

Saved

The requester has entered information and
saved the request. Saved requests have
not been submitted to the department for
review.

Submitted

The request has been submitted to the
department for review.

Waiting for Agreement

The requester needs to provide a copy of a
signed agreement prior to the request being
approved.

22

FUNCTIONS
ADD EXEMPTION CERTIFICATE/NUMBER TO
YOUR ACCOUNT
This function applies to the following
exemption types: Tax Exempt Entity,
Enterprise
Zone
Project
Exemption
Certificates, and Manufacturer/Processor.
1. Click the Add an Existing Exemption
Certificate to this Account link.
2. Enter the Tax Exempt Entity number
or
the
Manufacturer/Processor
number, and the PIN. Click the
Continue button.
 TIP: The PIN (personal ID number) can be found
on the letter that you received from the Department of
Revenue. It is printed on the front page, in the upper
right corner. The Manufacturer/Processor PIN is in the
upper right corner of page 2.

VIEW
The View function
exemption types.

applies

to

all

1. Click on the applicable link that is to the
far left of the Exemption Certificate that
you are interested in.
2. Click the Back button at the bottom of
the page to take you back to your
accounts page.
ADD AN ATTACHMENT
This function applies to the following
exemption types: Project Exemption Cert
(PEC), Agent Status Exemption Cert,
Enterprise Zone Project Exemption Cert
(EZPEC)
and
Manufacturer/Processor
Exemption Numbers (MPEN).
1. Click the view link next to the
Exemption Certificate/Number you want
to add an attachment.
2. Under the Certificate Management
heading, click the View Certificate/
Number Information link. What will
appear is the Exemption Certificate/
Number Information.

23

ADD AN ATTACHMENT (CONT.)

Cert (PEC), Agent Status Exemption Cert and
Enterprise Zone Project Exemption Cert (EZPEC).
NOTE: This function will not be available to entities
entering Enterprise Zone Project Exemption
Certificates (EZPECs) on the behalf of a taxpayer.

3. Select the Add Attachment button at the
bottom of the page.
4. Select the Browse button and locate the
document you want to attach.

1. Click the view link beside the Exemption for
which you want to print a Completion
Certificate.

5. Enter a brief description of the document being
attached and select the Continue button.

2. Under the Certificate Management heading
click the Project Completion Certificate link.
The Completion Certificate will appear in a new
window.

VIEW CERTIFICATE/NUMBER I NFORMATION
The View Certificate/Number
applies to all exemption types.

Information

3. Click the Print Form button at the top of the
page.

1. Click the view link next to the Exemption
Certificate you want to review.

4. To go back to the View page, close the
Completion Certificate window.

2. Under the Certificate Management heading
click the View Certificate/Number Information
link.
The
Exemption
Certificate/Number
Information will appear.

REQUEST CHANGES
This function applies to the following exemption
types: Project Exemption Cert (PEC), Agent Status
Exemption Cert and Enterprise Zone Project
Exemption Cert (EZPEC).

3. To go back to the View page, click the Back
button at the bottom of the page. NOTE: If the
status of the exemption you are viewing is
anything other than SAVED, you will not be able
to edit the request.

1. Click the view link beside the exemption that you
need to request a change. You can request a
change for the following fields:
 PECs:
Estimated
Completion
Date,
Estimated Project Cost and Contractor
Information.
 EZPECs: Estimated Completion Date and
Contractor Information.

PRINT CERTIFICATE/NUMBER
The Print Certificate/Number applies to all
exemption types. NOTE: This function will not be
available to entities entering Enterprise Zone Project
Exemption Certificates (EZPECs) on the behalf of a
taxpayer.

2. Under the Certificate Management heading
click the Request Changes link.

1. Click the view link next to the Exemption
Certificate you want to print.

3. The Certificate information will appear and the
above listed fields will be editable. Make the
necessary changes and click the Submit button.
You will be directed back to the View page.

2. Under the Certificate Management heading
click the Printable Certificate (in new window)
link. The Exemption Certificate/letter will appear
in a new window.

4. Click the Back button at the bottom of the page
to take you to the accounts page. The status
has now changed to Requested Changes.
NOTE: Requests for changes must be reviewed
by the Department of Revenue, except for
requests associated with an approved Agent
Status certificate. Consequently, you will not be
able to perform any of the management
functions until your request has been approved.
You will receive an e-mail letting you know when
your request has been reviewed.

3. Click the Print Form button at the top of the
page.
4. To go back to the View page, close the
Printable Certificate window.
PROJECT COMPLETION CERTIFICATE
The Project Completion Certificate applies to
the following exemption types: Project Exemption

24

MARK CERTIFICATE COMPLETED
This function applies to these
exemption types: Project Exemption Cert
(PEC), Agent Status Exemption Cert, and
Enterprise Zone Project Exemption Cert
(EZPEC).
1. Click the view link beside the project
that is completed.
2. Under the Certificate Management
heading click the Mark Certificate
Completed link.
3. Enter in the date that the project was
actually completed and click the Mark
Completed button. This will take you
back to the view page.
4. Click the Back button to go to the
archive page and the Back to Active
button to go to the accounts page.
 TIP: Notice that this exemption is no longer on
your active list. To go back to the exemption, click the
View your Archived Certificates link at the bottom of
your accounts page.

CANCEL CERTIFICATE
This function applies to all exemption
types.
1. Click the view link beside the exemption
that you need to cancel.
2. Click the Cancel Certificate link listed
under the Certificate Management
heading.
3. Enter the reason for canceling the
request and click the Submit button.
This will take you back to the view
page.
4. Click the Back button to go to the
archive page and the Back to Active
button to go to the accounts page.
NOTE: The exemption is no longer on
your active or archive lists and you will
not be able to access since it is marked
Canceled. However, the department
can retrieve the information if
necessary.

25

UPDATING T AX EXEMPTION ENTITY
INFORMATION
1. Click the View Certificate link next to
your tax exempt entity certificate.
2. Click the View Certificate Information
link under the Certificate Management
heading.
3. Click the Update button at the bottom
of the screen.
4. Make the necessary corrections and
then select the Save button at the
bottom of the screen.
 TIP: You will not be able to change the
Petitioning Authority name. If the name of your
organization changes you will need to Cancel the
certificate using the incorrect name and submit a new
request.

UPDATING KS WEBT AX REGISTRATION
INFORMATION
1. Click the Sign-on Information button in
the navigation pane to the left of the
page.
2. Click the Edit button.
3. Make the necessary updates and click
the Save button.
4. Click the Exemption Certificates
button in the navigation pane to go back
to your accounts page or the Logout
button in the navigation pane to log out
of the system.

26

By adding the Tax Exempt Entity certificate to your
account, you will be able to see all the PECs that have
been submitted by your entity (see the User Guide for
detailed instruction). You can then request a change
for the PEC that was entered by your coworker.

TROUBLESHOOTING

ON-LINE EXEMPTION APPLICATION
I have answered the questions and selected the
Submitted/Save button at the bottom of the
screen and nothing happens. Why won’t the
system take the information I entered?

I was entering my PEC request on-line and was called
away from my desk for awhile. When I returned, the
information I had entered was gone, why?

In most cases, this means that either a question has
been left unanswered or the system does not like
what you have entered for a particular question. The
questions that are not being accepted are listed at the
top of your screen in red. If the question does not
have an answer entered, simply enter your response.
If you have entered a response, try removing any
special characters (i.e. #, @, etc.).

The system will time out if there is no activity for 20
minutes.
 TIP: You are required to provide answers to all the questions
except for the following: Project Number, Contract Number and
Contract Date. You cannot SAVE the request if there are
unanswered questions. To get around this, enter place holder
information for each question and then SAVE the record – do not
select the Submit button. You can then reopen the request and
all the information you entered will still be there. Then, correct the
place holder information and select the Submit button.

If you continue to have problems you can contact
our office at (785) 296-8460 or (785) 296-3081.

I am trying to submit a request for a PEC and I have
entered my Tax Entity Exemption number. The
system won’t accept my number, what do I do?

KS WEBTAX

The Kansas Tax Exempt Entity number is a 10-digit,
randomly selected, number that starts with the
letters KS and does not use the letter “O”
(KS1AA1A1AA). This field is case sensitive and
does not allow for spaces or punctuation.

I entered all the information to set up my account
for KS WebTax and it gives me a message that the
e-mail address is already being used, what do I do?
The message is telling you that an account already
exists for that email address. From the sign-on
page, select the Forgot your User ID/Password?
Link and follow the instructions. If you continue to
have problems you may contact our Electronic
Support Staff at 1-800-525-3901 or by e-mail at
[email protected].

If you are unable to locate this number, you can
contact our office at (785) 296-8460 or (785) 296-3081.
 TIP: Be sure that you are using the number zero “0” and not
the letter “O”.

I selected the back button and I was kicked out
of the system, what did I do wrong?

I am trying to create a password/UserID and I
keep getting error messages. Any suggestions?

Be sure to use the blue buttons, including the Back
button, at the bottom of each page. Using the Back
option in the tool bar at the top of your screen will, in
most cases, kick you out of the exemption certificate
application.

Passwords must be at least 6 and no more than 12
characters in length and must include at least 1 number.
UserIDs must be at least 6 and no more than 12
characters in length. For security reasons you
should refrain from using the name of your business
as a part of the UserID.

When I log onto the system I can only see the
PECs that I have entered. One of my coworkers
entered a PEC that I need to submit a request to
extend the estimated completion date, how do I
get this done?

If you continue to have problems you may contact
our Electronic Support Staff at 1-800-525-3901 or by
e-mail at [email protected]

27

IMPORTANT NUMBERS AND INFORMATION

- KEEP THIS INFORMATION IN A SAFE LOCATION -

General Information
Organization Name/Petitioning Authority:
Representatives Name:
E-mail Address:

KS WebTax
User ID:
Password:

Exemption Number
Tax Exempt Entity
Number:
PIN:
Expiration Date:
Enterprise Zone Project Exemption Certificate
Number:
PIN:
Expiration Date:

Manufacturer / Processor
Number:
PIN:
Expiration Date:

28

TAXPAYER ASSISTANCE
This publication is a general guide and will not address every situation. If you have questions, you may contact
the Kansas Department of Revenue:
By Phone	
785-368-8222

By Mail	
Tax Operations	
PO Box 3506	
Topeka KS 66625-3506

By Appointment
Go to ksrevenue.gov to set up an appointment at the Topeka or
Overland Park office by using the Appointment Scheduler.

Office hours are 8 a.m. to 4:45 p.m., Monday through Friday.

PUBLICATIONS
Below is a list of publications available on the Kansas Department of Revenue’s website. These publications
contain instructions applicable to specific business industries and general information for all business owners.
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Publication KS-1216, Kansas Business Tax Application
Publication KS-1510, Kansas Sales Tax and Compensating Use Tax
Publication KS-1515, Kansas Tax Calendar of Due Dates
Publication KS-1520, Kansas Exemption Certificates
Publication KS-1525, Kansas Sales and Use Tax for Contractors, Subcontractors and Repairmen
Publication KS-1526, Kansas Business Taxes for Motor Vehicle Transactions
Publication KS-1527, Kansas Business Taxes for Political Subdivisions
Publication KS-1530, Kansas Tire Excise Tax
Publication KS-1540, Kansas Business Taxes for Hotels, Motels and Restaurants
Publication KS-1550, Kansas Business Taxes for Agricultural Industries
Publication KS-1560, Kansas Business Taxes for Schools and Educational Institutions
Publication KS-1700, Kansas Sales & Use Tax Jurisdiction Code Booklet

• KW-100, Kansas Withholding Tax Guide

STATE SMALL BUSINESS WORKSHOPS
As part of our commitment to provide tax assistance to the business community, Tax Specialists within the Kansas
Department of Revenue conduct small business workshops on Kansas taxes at various locations throughout Kansas.
Whether you are a new business owner, an existing business owner, or an accountant, these workshops will give
you the tools and understanding necessary to make Kansas taxes easier and less time consuming for you. Topics
covered include filing and reporting requirements and methods, what is taxable, what is exempt and how to work
with the department in collecting and remitting Kansas taxes.
For a schedule of our workshops, visit our website. Pre-registration is required and a fee may be charged by
the sponsoring Small Business Development Center (SBDC).