Ezel / Tax Rulings / KS
KS O-2000-005 Kansas Retailers' Sales Tax 2000-03-24

Does Kansas publish a list of businesses that are exempt from sales tax?

Short answer: There is no such list — Kansas does not publish one. The Department advised that, unlike many other states, Kansas 'does not publish a list of businesses that are allowed to claim resale exemption' because its confidentiality statutes prohibit that publication. Until the law changes, a retailer must rely on the exemption certificates its customers present to document exempt sales.

Apply this to your situation

This page answers the general question as of 2000. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 2000
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 an official Kansas Department of Revenue Opinion Letter: written guidance stating the Department's interpretation of Kansas tax law on the facts presented. It is general guidance, does not have the force of law, and another taxpayer with different facts should not assume the same treatment applies; later changes in statutes, regulations, or interpretation may change the result. Kansas state and local sales and use taxes are administered centrally by the Department, so there is no self-collected home-rule city tax outside its scope. 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 retailer had searched the Department's website for a list of businesses that are exempt from Kansas sales tax and could not find one. The Department explained that no such list exists, because publishing it would violate the state's confidentiality statutes.

"Kansas, unlike many other states, does not publish a list of businesses that are allowed to claim resale exemption. This is because our confidentiality statutes prohibit such publication. Accordingly, until the law is changed, you will have to rely on the exemption certificates presented by you customers."

What this means for you

Retailers making exempt sales

You cannot look up whether a customer is exempt on a state list. Instead, obtain and keep a properly completed exemption certificate from each customer who claims exemption — that certificate is your documentation for not charging tax.

Why there is no list

Kansas confidentiality statutes bar the Department from publishing which businesses hold resale or other exemptions, so no public directory is available.

Keep your certificates on file

Because the certificate is the only proof you have, collect it at the time of the exempt sale and retain it in case of audit.

Common questions

Q: Where can I find Kansas's list of tax-exempt businesses?
A: There isn't one. Kansas does not publish a list of resale-exempt businesses because confidentiality statutes prohibit it.

Q: How do I know if a customer is exempt?
A: Rely on the exemption certificate the customer presents to you; that is the accepted documentation of an exempt sale.

Q: Could this change?
A: Only if the law changes. The Department said that until then, retailers must rely on customer-provided exemption certificates.

Citations and references

  • The Department did not cite a specific statute number. It relied on Kansas's confidentiality statutes, which prohibit publishing a list of businesses allowed to claim resale exemption; retailers must instead rely on customers' exemption certificates.

Source

Original ruling text

Opinion Letter

Body:

Office of Policy & Research

March 24, 2000

XXXX
XXXX
XXXX

RE: Your e-mail

Dear XXXX:

I have been asked to answer the e-mail that you sent earlier this month. You state that you have searched our website and have been unable to locate a list of businesses that are exempt from Kansas sales tax.

Please be advised that Kansas, unlike many other states, does not publish a list of businesses that are allowed to claim resale exemption. This is because our confidentiality statutes prohibit such publication. Accordingly, until the law is changed, you will have to rely on the exemption certificates presented by you customers.

If you continue to have questions about this, please call me at (785) 296-3081.

Sincerely,

Thomas E. Hatten

Attorney/Policy & Research

Date Composed: 04/19/2000 Date Modified: 10/10/2001

Table 1

Letter Number: O-2000-005

Table 2

Tax Type: Kansas Retailers' Sales Tax
Brief Description: Businesses that are exempt from Kansas sales tax.
Keywords:
Approval Date: 03/24/2000

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