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Questions relating to the information in each chapter of the Policies and Procedures Manual should be directed to the office issuing the chapter.

That information is usually located at the end of each chapter.

For policy update questions, please contact policy@ksu.edu.

Kansas 1xbet online sports betting

Chapter 6130
Revised June 23, 2015; January 29, 2018

Table of Contents

.010Introduction
.020Responsibilities
.030Taxable 1xbet online sports betting
.040Exempt 1xbet online sports betting
.050Procedures
.0601xbet online sports betting Rate
.070Reporting 1xbet online sports betting
.080Records Maintained
.090Questions
Related Content
.100Kansas Retail 1xbet online sports betting Report and Approval of Payment

.010 Introduction

This guide has been prepared to assist Kansas State University departments in the collection and reporting of the Kansas 1xbet online sports betting . The Kansas Retailers' 1xbet online sports betting was enacted in 1937. In addition to the state 1xbet online sports betting , counties and cities in Kansas have had the option of imposing a local 1xbet online sports betting since 1978 with the approval of a majority of its voters. The local taxes are required by law to be administered by the Kansas Department of Revenue and are added to the state rate to arrive at the total 1xbet online sports betting percentage collected by Kansas retailers from their customers.

For a Kansas 1xbet online sports betting exemption certificate to be provided to vendors for University purchases or for information regarding the University's 1xbet online sports betting exemption status in other states, please contact KSU Financial Reporting office at (785) 532-1848. For Project Exemption Certificates (a project specific 1xbet online sports betting exemption number to be provided by the department to the contractor(s) for materials purchased on the University's behalf), departments are to contact Campus Planning and Facilities Management at (785) 532-6377. Construction projects are to be handled by Campus Planning and Facilities Management and obtaining a project exemption certificate is part of the process. Refer to PPM 7800 for more details regarding construction/repair projects.

.020 Responsibilities

The Kansas 1xbet online sports betting is not an expense to the department. It is to be paid by the customer to the department. Each department with taxable sales is responsible for the collection of the appropriate 1xbet online sports betting . It is unlawful for a customer to refuse to pay the 1xbet online sports betting due on a taxable transaction.

.030 Taxable 1xbet online sports betting

All retail 1xbet online sports betting of goods and services are considered taxable unless specifically exempt. Therefore, for every sale of merchandise or taxable services in Kansas, the 1xbet online sports betting receipt, invoice or bill must either:

  • show that the total amount of 1xbet online sports betting due was collected, or
  • be accompanied by a completed 1xbet online sports betting exemption certificate.

The Kansas 1xbet online sports betting generally applies to three types of transactions.

  1. The retail sale, rental or lease of tangible personal property including the sale or furnishing of utilities;
  2. Charges for labor services to install, apply, repair, service, alter, or maintain tangible personal property; and
  3. The 1xbet online sports betting of admissions to places providing amusement, entertainment or recreation services including admissions to state, county, district and local fairs.

.040 Exempt 1xbet online sports betting

1xbet online sports betting exemption generally fall into three types of categories.

  1. buyers who are exempt,
  2. specific items that are exempt, and
  3. uses of an item which makes it exempt.

The following exemptions are listed on the monthly 1xbet online sports betting report:

  • 1xbet online sports betting to other retailers for resale
  • Returned goods, discounts, allowances and trade-ins
  • 1xbet online sports betting to U.S. government, State of Kansas, & Kansas political subdivision
  • 1xbet online sports betting of ingredient or component parts of tangible personal property produced
  • 1xbet online sports betting of items consumed in the production of tangible personal property
  • 1xbet online sports betting to nonprofit hospitals or nonprofit blood banks, tissue or organ bank
  • 1xbet online sports betting to nonprofit education institutions
  • Sales to qualifying 1xbet online sports betting exempt religious and nonprofit organizations
  • 1xbet online sports betting of farm equipment and machinery
  • 1xbet online sports betting of manufacturing machinery and equipment
  • 1xbet online sports betting of alcoholic beverages
  • Non-taxable labor services, original construction and residential remodeling
  • Deliveries outside of Kansas
  • Other allowable deductions (itemize)

Most exemptions from 1xbet online sports betting require a buyer to present an exemption certificate and the exemption is to be on file in the selling department to avoid the collection of 1xbet online sports betting . The appropriate Kansas exemption certificate from your customer is to be obtained at the time of the sale or no later than the actual delivery of the taxable item or service. No exemption certificate is required from other KSU departments.

Although exempt by law, entities must still support their exemption with a completed exemption certificate. Effective January 1, 2005, Kansas law required all 1xbet online sports betting exempt entities to obtain and utilize only exemption certificates issued by the Kansas Department of Revenue. These certificates contains the exempt entity's NAME, ADDRESS, and TAX EXEMPTION NUMBER issued by the Kansas Department of Revenue. (Please note that this new exemption procedure will not apply to farmers, to purchases by the federal government, or to the manufacturing and processing related exemptions, or other use-based exemptions.) Also, the Tax-Exempt Identification Number is separate and apart from a Kansas 1xbet online sports betting Registration Number, format 004-XXXXXXXXX-F0X, required of anyone (including exempt entities) making retail sales of taxable goods, services or admissions in Kansas.

Kansas Department of Revenue booklet on exemption certificates and copies of exemption certificates is located athttp://www.ksrevenue.org/pdf/pub1520.pdf.

If recurring exempt 1xbet online sports betting of the same type are made to the same customer an exemption certificate is not required for each transaction. Instead a blanket exemption certificate can be accepted to cover future 1xbet online sports betting of the same type. Most of the certificates in the Kansas Department of Revenue booklet may be used as blanket certificates. When a blanket exemption certificate is accepted a new certificate is required every year.

.050 Procedures

There are two acceptable ways to collect 1xbet online sports betting from customers. The 1xbet online sports betting must either be

  • separately stated as a line item on an invoice, or
  • included in the price of the item.

The most common method is to separately state the tax due on the invoice, bill, receipt or other evidence of the transaction. If the tax is a line item, it must be clearly indicated to the public as 1xbet online sports betting , and there must be a separate line on the invoice or receipt for the 1xbet online sports betting . If the tax is included in the price, it must be clearly stated to the public that the price includes "all applicable sales taxes". Regardless which method is used the 1xbet online sports betting is to be separately listed on the University deposit slip. 1xbet online sports betting is to be recorded using the subcode R6909.

.060 1xbet online sports betting Rate

Under the destination based sourcing rules, the rate of 1xbet online sports betting due on in-state sales will be the combined state and local 1xbet online sports betting rate in effect where the customer takes delivery/possession of the purchased item(s). Under this rule, the seller will continue to collect the 1xbet online sports betting rate in effect at the seller's place of business for over-the-counter transactions. If the item(s) is shipped or delivered to the purchaser, the seller will collect the combined 1xbet online sports betting rate in effect at the location where the purchaser received the item(s). This will be the location where the seller delivers the item(s) to the purchaser, or if the seller ships the item(s), it will be the customer's shipping address.

To assist you in collecting and reporting the correct rate of 1xbet online sports betting , the Kansas Department of Revenue has developed Publication KS-1700, 1xbet online sports betting Jurisdiction Code Booklet. This booklet can be accessed athttp://www.ksrevenue.org/salesratechanges.html. This booklet is an alphabetical listing of all Kansas county and city 1xbet online sports betting rates, their jurisdiction codes for tax reporting, and the effective dates of the tax.

A 1xbet online sports betting rate locator is also available. Tax rates can be obtained by entering an address, zip code, latitude & longitude or by well head number. The Kansas Sales and Use Tax Address Tax Rate Locator is available athttps://www.kssst.kdor.ks.gov/lookup.cfm.

.070 Reporting 1xbet online sports betting

Sales and 1xbet online sports betting collections are to be reported to the Division of Financial Services using theKansas Retail 1xbet online sports betting Report and Approval of Paymentform. All receipts/sales regardless whether taxable or not are to be shown on item 1 with any applicable deductions shown under item 2. This means interdepartmental sales are included in item 1 and then deducted in item 2. This form is to be completed and submitted to the Division of Financial Services by the 5th of the following month. The Division of Financial Services will consolidate all 1xbet online sports betting reports and submit a consolidated University report to the Kansas Department of Revenue. The appropriate 1xbet online sports betting will be shown as an expense to the account listed on the report.

.080 Records Maintained

The 1xbet online sports betting records must contain the following documents and information in accordance with K.A.R. 92-19-4b:

  1. Gross receipts from the sale, rental, or lease of tangible personal property in the state of Kansas, including any services that are a part of the sale or lease, regardless of whether the receipts are considered to be taxable or non-taxable;

  2. all deductions allowed by law and claimed in filing returns;

  3. the purchase price of all tangible personal property purchased for sale, consumption, or lease in the state of Kansas (the cost of your inventory, equipment, and fixtures);

  4. all exemption certificates; and

  5. a true and complete inventory taken at least once a year as of June 30.

.090 Questions

All questions regarding 1xbet online sports betting are to be referred to the Division of Financial Services, General accounting (785) 532-1838 regarding 1xbet online sports betting reporting and exemption certificates, and Asset Management (785) 532-1848 regarding taxable 1xbet online sports betting .