PRINT DISCLAIMER: Official version of this document is accessible in the online policy library at https://policyoffice.ku.edu/. Printed copies may not reflect the most recent updates.
DOCUMENT TYPE:
Policy
PURPOSE:
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.
CAMPUS:
Edwards, Lawrence
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.
CONTACT:
Controller's Office
1450 Jayhawk Blvd.
Strong Hall
controllersoffice@ku.edu
785-864-3261
APPROVED BY:
Controller
APPROVED ON:
2008-03-21
EFFECTIVE ON:
2008-03-21
REVIEW CYCLE:
Annual (As Needed)
RELATED OTHER:
Sales (Retailers) Tax
Kansas Gov Doc: Sales Tax and Compensating Use Tax
CHANGE HISTORY:
03/31/2025: Migration to TeamDynamix from Drupal.
02/17/2023: Updated contact section.
04/16/2021: Updated Contact and owning unit from Comptroller to Financial Services.
01/ 2013: Revised contacts and related documents section of the policy.