INSTRUCTIONS: KANSAS SALES AND USE TAX REFUND APPLICATION (Form ST-21)

Kansas retailers and purchasers may file an application seeking a refund for sales or use tax assessed exempt transactions such as those involving manufacturing machinery and equipment, products consumed in production, ingredients or component parts, business or retail business projects, hospital or school projects, government projects or those involving motor vehicles. This form ST-21 is found on the website of the Kansas Department of Revenue.

Kansas Sales And Use Tax Refund Application ST-21 Step 1: Part A requires information about the retailer. Give the business name, address, employer identification number and state tax account number.

Kansas Sales And Use Tax Refund Application ST-21 Step 2: Give the name, telephone and fax number, and email address for a contact person.

Kansas Sales And Use Tax Refund Application ST-21 Step 3: Indicate with a check mark whether the applicant is a retailer who paid tax, a retailer filing regarding tax paid by their customer, or a consumer who paid tax either to the retailer or directly to the state.

Kansas Sales And Use Tax Refund Application ST-21 Step 4: Indicate with a check mark if the consumer received a refund or credit. If so, attach a copy of the credit or cancelled check.

Kansas Sales And Use Tax Refund Application ST-21 Step 5: Part B requires the name, address and identification numbers of the consumer, as well as contact information.

Kansas Sales And Use Tax Refund Application ST-21 Step 6: In Part C, enter the amount of the refund you are seeking. Indicate with a check mark the basis for your request.

Kansas Sales And Use Tax Refund Application ST-21 Step 7: The retailer and claimant should sign and date the bottom of the first page. Should the retailer not respond to the claimant, they will need to complete Part F as well, which is an affidavit stating that the retailer has closed, moved or did not receive a response from the retailer.

Kansas Sales And Use Tax Refund Application ST-21 Step 8: All applicants must complete Part D, which is a detailed schedule of all items involved in the transaction in question.

Kansas Sales And Use Tax Refund Application ST-21 Step 9: If the retailer agrees to let the consumer to file their refund request directly with the state Department of Revenue, they must complete Part E.