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INSTRUCTIONS FOR COMPLETING THE
ENVIRONMENTAL SURCHARGE AND SOLVENT FEE RETURN DC-1
GENERAL INFORMATION LINE 7 - Enter the amount of a verified credit memorandum
issued by the Kansas Department of Revenue for
Pre-printed returns are mailed to registered dry cleaners, an overpayment of surcharge fees. The credit
laundry retailers, and dry cleaning solvent distributors. memorandum(s) must be enclosed with the return.
The return is due on or before the 25th day of the month NOTE: A debit memorandum (balance due) must
following the taxing period end (i.e., March and first quarter be paid by separate check and returned to the
returns are due by April 25th). The return must be filed Kansas Department of Revenue.
even if no services subject to the surcharge were
rendered or no dry cleaning solvent was sold during LINE 8 - Add lines 4, 5, and 6 and subtract line 7. Enter the
result on line 8.
the reporting period.
LINE-BY-LINE INSTRUCTIONS PART II (Solvent Distributors Only)
LINE 1 - If you sold or distributed dry cleaning solvents
PART I (Retailers Only) during the reporting period, complete “Schedule
LINE 1 - Enter the total sales of all dry cleaning or laundering II—Dry Cleaning Solvent Fee” and enter the
services made during the reporting period (both total on line 1. If no dry cleaning solvents were
taxable and non-taxable). DO NOT include sales distributed during the reporting period, enter “0”.
tax or the environmental surcharge collected in LINE 2 - If you are filing a late return, multiply line 1 by
this figure. the applicable penalty. Information regarding the
LINE 2 - If line 1 includes any tax-exempt sales, complete current and prior penalty rates can be obtained
Schedule I—Deductions and enter total on line 2. If from our website: ksrevenue.gov
all sales reported on line 1 were taxable, enter “0”. LINE 3 - If you are filing a late return, multiply line 1 by
Exempt entities (Line C of Schedule I – Deductions): the applicable interest. Information regarding the
current and prior interest rates can be obtained
The following entities are exempt from paying the
from our website:
environmental surcharge on direct purchase of dry cleaning ksrevenue.gov
or laundering services: The U.S. Government, its agencies LINE 4 - Enter the amount of a verified credit memorandum
and instrumentalities; the state of Kansas and its political issued by the Kansas Department of Revenue
subdivisions, (including school districts, counties, and cities); for an overpayment of solvent fee(s). The credit
elementary and secondary schools, non-commercial educational memorandum(s) must be enclosed with the return.
television and radio stations; nonprofit blood, tissue, and organ NOTE: A debit memorandum (balance due) must
banks; nonprofit educational institutions, nonprofit 501(c)(3) be paid by separate check and returned to the
historical societies and museums; nonprofit hospitals; nonprofit Kansas Department of Revenue.
501(c)(3) primary care clinics and health centers; nonprofit Add lines 1, 2, and 3 and subtract line 4. Enter the
LINE 5 -
501(c)(3) religious organizations; and nonprofit 501(c)(3) zoos. result on line 5.
LINE 3 - Subtract line 2 from line 1 and enter the result
TOTAL AMOUNT DUE - Add line 8 from Part I and line 5
on line 3. This is your net receipts subject to the
from Part II and enter the result. This is the total
environmental surcharge.
amount due.
LINE 4 - Multiply the amount on line 3 by 2.5% and enter
the result on line 4. FINAL STEPS
LINE 5 - If you are filing a late return, multiply line 4 by the Make check or money order payable to “Kansas
applicable penalty. Penalty and interest is due if Environmental Surcharge” and write your tax registration
the return is not filed by the due date. Information number and the period being paid on your remittance. Sign
regarding the current and prior penalty/interest the return and mail with your remittance. DO NOT staple
rates can be obtained from our website: your payment to the DC-1 return or send any other tax
ksrevenue.gov payment with this return.
LINE 6 - If you are filing a late return, multiply line 4 by Contact the Kansas Department of Revenue for questions:
the applicable interest. Information regarding the KDOR-Miscellaneous Tax, PO Box 750680, Topeka,
current and prior interest rates can be obtained KS 66625-0680; call 785-368-8222; or email at kdor_
from our website: ksrevenue.gov miscellaneous.tax@ks.gov
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