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INSTRUCTIONS
Certified Business – K.S.A. 79-3606(cc): An exemption from sales tax is allowed on all sales of tangible personal property or
services purchased for the construction, reconstruction, enlarging or remodeling of a business that has been certified through the
High Performance Incentive Program (HPIP). The sale and installation of machinery and equipment purchased for installation at
the business shall also be exempt from sales tax.
Agricultural Business – K.S.A. 79-3606(hhhh): An exemption from sales tax is allowed on and after July 1, 2014 for all sales of
tangible personal property or services purchased for the construction, reconstruction, enlarging or remodeling of a business
identified under the North American industry classification system (NAICS) subsectors: 112112-Cattle Feedlots; 112120-Dairy
Cattle and Milk Production; 112210 Hog and Pig Farming; 1123-Poultry and Egg Production; or 1124-Sheep and Goat Farming.
This qualifying NAICS must be on file with the Kansas Department of Labor for your specific facility address that has been provided
on this application. The sale and installation of machinery and equipment purchased for installation at the business shall also be
exempt from sales tax. Only those projects that have total actual costs of $50,000 or more will qualify.
Qualified Firm or Qualified Suppler – K.S.A. 79-3606(oooo): An exemption from sales tax is allowed on all sales of tangible
personal property or services purchased for construction, reconstruction, enlarging or remodeling a qualified business facility by
a qualified firm or qualified supplier which meets the requirements of the Attracting Powerful Economic Expansion Program and
has entered into an agreement with the Department of Commerce. The sale and installation of machinery and equipment
purchased for installation at the qualified business facility shall also be exempt from sales tax.
Line (A) Enter the name of the entity that will operate the business facility and claim the sales tax exemption, the employee
identification number (EIN) and check the appropriate box identifying the business type.
Line (B)(1) Enter the name and EIN of the business, if it is different than line (A), above, and check the appropriate box
identifying the business type. If the taxpayer on line (A) operates under a Doing Business As (DBA) name, enter
the DBA.
Line (B)(2) Enter the location, including the county of the business facility where the investment is going to be made.
Line (B)(3) Enter the complete mailing address of the taxpayer who will own and/or operate the above referenced business
facility.
Line (B)(4) Enter the email address of the authorized representative for the taxpayer.
Line (C) Check the applicable box(es) that describe the project and attach required documentation.
Line (D) Attach an explanation or list of improvements to be constructed, repairs or remodeling to be done, and machinery
and equipment to be purchased.
Line (E) Describe specifically the type of business activity to be conducted by the taxpayer at the business facility.
Line (F) Indicate the type of business activity to be conducted at the business facility by the named taxpayer.
Line (F)(1) Certified Business – K.S.A. 79-3606(cc): Certified business means a firm which is qualified by the Secretary of
Commerce as meeting the eligibility criteria for the High Performance Incentive Program (HPIP) pursuant to K.S.A.
2003 Supp. 74-50,131. The firm must be entitled to the corporate tax credit established in K.S.A. 74-50,132 or must
have received written approval for participation and has participated, during the tax year in which the exemption is
claimed, in training assistance by the Department of Commerce under the Kansas industrial training (KIT), Kansas
industrial retraining (KIR) or state of Kansas investments in lifelong learning program (SKILL). ATTACH a copy of the
PD (project description) submitted to the Department of Commerce pre-identifying this investment as well as the initial
correspondence from the Department of Commerce assigning the project number.
Line (F)(2) Agricultural Business – K.S.A. 79-3606(hhhh): An agricultural business must be identified under the North American
industry classification system (NAICS) subsectors: 112112-Cattle Feedlots; 112120-Dairy Cattle and Milk Production;
112210 Hog and Pig Farming; 1123-Poultry and Egg Production; or 1124-Sheep and Goat Farming. This qualifying
NAICS must be on file with the Kansas Department of Labor for your specific facility address that has been provided
on this application. Only those projects that have total actual costs of $50,000 or more will qualify.
Line (F)(3) Qualified Firm or Qualified Suppler – K.S.A. 79-3606(oooo): A qualified firm or qualified supplier must be
approved and certified by the Department of Commerce.
Line (G) Check the applicable box and list the name of the organization and/or person you were contacted by and the
average wage of the new (non-managerial) employees.
Line (H) List the name and address of the general contractor if available. If a general contractor does not exist for this
project, please attach a list of all the contractors/subcontractors (if available) involved in performing labor services
or supplying materials for the project. Include in this list, the estimated project costs, contract date, contract number,
and the estimated completion date for each contract.
Line (I) Enter the estimated cost of the project.
Line (J) Enter the date of the contract.
Line (K) Enter the applicable contract number if available.
Line (L) Enter the estimated completion date for this project. The Department requests that this period not extend beyond
two years from the application date.
Signature The name of the taxpayer as well as the authorized representative requesting the exemption should be typed or
printed in the area provided. The authorized representative must also sign the request and provide a phone number
where they can be reached during business hours.
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