INSTRUCTIONS: KANSAS SALES AND USE TAX ENTITY EXEMPTION CERTIFICATE (Form PR-78D)

The Kansas Department of Revenue provides a complete package with all forms related to certifying that a purchase is exempt from sales and use tax. This document discusses the sample form PR-78D which is provided on page 16 of this packet. The format of this sample can be used to create legally valid exemption certificates to be filed with a seller at the time of a purchase.

Kansas Sales And Use Tax Entity Exemption Certificate PR-78D Step 1: Give your assigned exemption number where indicated.

Kansas Sales And Use Tax Entity Exemption Certificate PR-78D Step 2: Enter the expiration date of your exemption status.

Kansas Sales And Use Tax Entity Exemption Certificate PR-78D Step 3: Enter the name of your business and its complete address.

Kansas Sales And Use Tax Entity Exemption Certificate PR-78D Step 4: Read the information provided about qualifying exempt entities. These include direct purchases made by educational institutions. Note that this certificate only applies to direct purchases. Indirect purchases made by a contractor working for a qualifying exempt entity must be completed with a Project Exemption Certificate, issued by the Department of Revenue.

Kansas Sales And Use Tax Entity Exemption Certificate PR-78D Step 5: An officer, office manager or administrator of the business should provide their signature, their printed name, their federal identification number and the date.

Kansas Sales And Use Tax Entity Exemption Certificate PR-78D Step 6: This document should be transferred to the retailer. Before completing the form, the retailer should read the information listed there. Note that the form is not valid if it does not have an expiration date and that the filing entity must have a Kansas exemption certificate. Certificates issued by another state are not valid.

Kansas Sales And Use Tax Entity Exemption Certificate PR-78D Step 7: The retailer should enter their name and address at the bottom of the page, along with a description of the goods or services purchased.

Kansas Sales And Use Tax Entity Exemption Certificate PR-78D Step 8: Supplementary exemption certificates for specific transactions are included with this packet. Those provided include certificates concerning agricultural purchases, direct mail sourcing transactions, resale transactions, tire retailer purchases, transactions performed by a federal government entity and sales or services made by a veterinarian.