Purchases: The taxability of purchases of tangible personal property and labor services by Car Washes is summarized below. This list is not all-inclusive. Sales tax should be paid to the vendor or accrued and paid directly to the State of Kansas. This applies to purchases from both in-state and out-of-state vendors.
Custom software, custom software upgrades and labor services to modify, alter, update or maintain custom software.
* The owner or operator should complete an ST-28B exemption certificate and submit it to their utility provider.
** To document these exempt purchases, the operator should complete a Consumed in Production Exemption Certificate, ST-28C, and furnish it to their vendor.
Sales: The taxability of sales of tangible personal property and labor services by Car Washes is summarized below. The applicable sales tax must be collected unless the purchaser provides a properly completed exemption certificate.
*** Exempt upon receipt of a completed Resale Exemption Certificate, Form ST-28A, from the automobile dealer.