Provide direction for collecting and paying mandatory sales tax.

Applies to: 

All university departments and offices that charge fees for goods and/or services sold.

Policy Statement: 

State and local laws require each department to collect a sales tax on all sales of personal property except on sales to persons furnishing an exemption certificate.

Sales tax collected must be indicated on all deposit slips.

The selling department must keep a copy of the exemption certificate on file for audit purposes. Types of sales on which sales tax is required to be collected are for photocopy services, sales of pamphlets, books, maps, and supplies of all kinds.

"Selling price" means the total cost to the consumer exclusive of discounts allowed and credited, but including freight and transportation charges from retailer to consumer.

The controlling statutes are K.S.A. 79-3602, 79-3603 and 79-3606. Reporting to the State of the taxes collected will be handled by Financial Services.

Financial Services
1246 West Campus Road
Lawrence, KS 66045
Approved by: 
The Board of Regents
Approved on: 
Friday, March 21, 2008
Effective on: 
Friday, March 21, 2008
Review Cycle: 
Annual (As Needed)
Sales tax, sales of personal property, exemption certificate, deposit slips, selling price, K.S.A. 79-3602, K.S.A 3603, K.S.A 79-3606
Change History: 

04/16/2021: Updated Contact and owning unit from Comptroller to Financial Services.
01/ 2013: Revised contacts and related documents section of the policy.

Financial Categories: 
Financial Oversight

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