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KSRE Employee Resources

EXTENSION ADMINISTRATIVE HANDBOOK - USE OF EXTENSION FUNDS

Chapter 2 Section E

SECTION E- COLLECTION OF SALES TAX BY LOCAL EXTENSION UNITS

1.    Local Extension units must collect sales tax on sales of education supplies for individual use. Sales made to other governmental units (federal, state or county) are not subject to sales tax. However, the receipt must clearly show that the purchase was made by the governmental units.


2.    A sales receipt must be made for each sale. The receipt must show the total amount of the sale separate from the sales tax collected.

a.    Example:

        Kansas Farm and Household Account Book             $2.50
                                                 Sales Tax                       .13
                                                      Total                     $2.63

b.    All books and records necessary for proving the amount of sales tax collected by County/District Extension unit are to be on file for a period of five years.


3.    When sales tax is collected by the local Extension unit, it will be based on the current Kansas Retailers Sales Tax. In some counties and towns, there is an additional county and/or city sales tax.


4.    Reporting payment of sales tax collected. See Tax Issues for Local Extension Offices on the KSRE Employee Resources Website.