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KS Notice 90-0214 Kansas Retailers' Sales Tax 1990-02-14

What forms had to accompany a Kansas utility sales-tax refund request beginning in 1990?

Short answer: A Kansas retailer of electricity, gas, or water requesting a sales-tax refund had to submit completed supplemental schedule Form BT/st-33 together with exemption certificate Form STD-28B. The Department said it would return any exemption certificate and refund request that lacked a fully completed schedule. Retailers could reproduce Form BT/st-33 as needed.

Apply this to your situation

This page answers the general question as of 1990. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 1990
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is official Kansas Department of Revenue administrative guidance. The prior-notices index and filename identify it as Notice 90-0214, while the body is an unnumbered notice dated February 14, 1990. The forms are historical and may no longer be current. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

A Kansas retailer of electricity, gas, or water requesting a sales-tax refund had to send two completed documents:

  • Exemption certificate Form STD-28B.
  • Supplemental schedule Form BT/st-33.

The Department said a refund request received without a fully completed BT/st-33 schedule would be returned. Retailers could reproduce the schedule as needed.

What this means for you

A historical utility refund claim was incomplete if it included only the exemption certificate. The retailer also needed the supplemental schedule supporting the request.

Common questions

Q: Could a retailer file only Form STD-28B?
A: No. Form BT/st-33 also had to accompany the refund request.

Q: Could the supplemental form be copied?
A: Yes. The notice expressly allowed reproduction.

Citations and references

  • Forms BT/st-33 and STD-28B — historical Kansas utility sales-tax refund documents.

Subject

Sales Tax Refunds on Utilities

Source

Original ruling text

Notice
Notice Number: New Supplemental Form for Sales Tax Refunds
Tax Type: Kansas Retailers' Sales Tax
Brief Description: Sales Tax Refunds on Utilities
Keywords:
Effective Date: 02/14/1990

Body:
NOTICE

TO: Kansas Registered Retailers of Electricity, Gas & Water

FROM: Kansas Department of Revenue
Business Tax Bureau

SUBJECT: New Supplemental Form for Sales Tax Refunds on Utilities

DATE: February 14, 1990

Enclosed is a schedule (Form BT/st-33) which must be completed and accompany the exemption certificate (Form STD-28B) when
requesting a refund of sales tax on utilities. Any exemption certificate with a refund request received without a full-completed
schedule will be returned. These schedules (Form BT/st-33) may be reproduced to meet your needs.

Should you have any questions regarding this notice, please write the Business Tax Bureau, Kansas Department of Revenue, Topeka,
KS 66625-0001 or call (913) 296-2461.

Date Composed: 10/07/1997 Date Modified: 10/10/2001

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