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KSRE Employee Resources

EXTENSION ADMINISTRATIVE HANDBOOK - USE OF EXTENSION FUNDS

Chapter 2 Section D

An Extension Council is classed as a “municipality” and Extension Districts are political sub-divisions of the State of Kansas, which entitles them to certain federal and state tax exemptions. Two such exemptions are:

1.         Federal Excise Tax Exemption of Telephone, Tires, Automobiles, Etc. KSU 8-13 (Exhibit K). Extension Councils are entitled to federal tax exemptions on merchandise and services which are for their exclusive use and benefit, and paid from Extension Council and District funds. The company furnishing the goods or services must be provided the Federal Excise Tax Exemption Certificate, KSU 8-13.

2.         Kansas Sales Tax Exemption Certificate, KSU 8-14 (Exhibit L). To be used by County Extension Councils and Extension Districts claiming to be exempt state sales tax on merchandise and services.

NOTE: County Extension Councils and Extension Districts are not exempt from paying the Kansas gasoline tax, however they are exempt from the federal excise tax on gasoline.