kansas information guide crematories, funeral homes and cemeteries self-audit fact sheet (oct. 27,...

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  • 8/3/2019 Kansas Information Guide Crematories, Funeral Homes and Cemeteries Self-Audit Fact Sheet (Oct. 27, 2011)

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    /4/11 Information Guide Crematories, Funeral Homes and Cemeteries Self-Audit

    policy.kdor.state.ks.us/Pilots//66dff04280aee2ba86257936006881d3?O

    Infomaion Gide

    Idenifing

    Infomaion:

    Cemaoie, Fneal Home and Cemeeie Self-Adi Fac Shee

    Ta Tpe: Kana Reaile' Sale Ta

    Bief Decipion: Cemaoie, Fneal Home and Cemeeie Self-Adi Fac Shee

    Keod:Appoal Dae: 10/27/2011

    Bod:

    KANSAS DEPARTMENT OF REVENUE

    AUDIT SERVICES

    CREMATORIES, FUNERAL HOMES AND CEMETERIES SELF-AUDIT FACT SHEET

    The aabili of ale and pchae of angible peonal pope and labo eice b

    Cemaoie, Fneal Home and Cemeeie ae mmaied belo. Thi li i no all-

    inclie.

    Pchae b Cemaoie, Fneal Home and Cemeeie:Kansas sales or compensating use tax applies to those purchases identified or designated as

    taxable in the chart below. The applicable Kansas sales or Kansas consumers use tax must be

    paid to the vendor or accrued and remitted directly to the Kansas Department of Revenue.

    Purchases from Kansas vendors may be reported using the retailers sales tax return. Purchases

    from outside this state which are delivered to this state are to be reported on the Kansasconsumers compensating use tax return.

    Pchae fo e

    Tangible personal property provided to customers free of charge such as: guest

    books, thank-you cards, caskets, clothing etc. Taxable

    Items used in the preparation of the body for viewing and burial such as: make-up,

    cosmetic brushes and supplies, sealers and adhesives, prep room supplies and

    chemicals, arterial and drain tubes, chemicals, sutures and needles, scalpels,

    scissors, forceps and other tools, embalming and dressing tables and machines,embalming fluid and other materials used in the embalming process, refrigerated

    holding units, body positioners etc. Taxable

    Crematory equipment such as: incinerators, burners, combustion chambers,

    cremation casket, box or tray, rollers, loaders, carts, cremation containers and bags,

    cooling tables and fans, work tables and processing equipment, lift tables,

    refrigerated coolers, identification tags, clean out rakes and brushes, remains

    vacuum, collection pans and cooling systems, infant and pet cremation pans,

    magnets and pace maker detectors, body storage racks, ash pans and transfer

    pans, crematory mailing containers etc.Taxable

  • 8/3/2019 Kansas Information Guide Crematories, Funeral Homes and Cemeteries Self-Audit Fact Sheet (Oct. 27, 2011)

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    /4/11 Information Guide Crematories, Funeral Homes and Cemeteries Self-Audit

    policy.kdor.state.ks.us/Pilots//66dff04280aee2ba86257936006881d3?O

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  • 8/3/2019 Kansas Information Guide Crematories, Funeral Homes and Cemeteries Self-Audit Fact Sheet (Oct. 27, 2011)

    3/4

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  • 8/3/2019 Kansas Information Guide Crematories, Funeral Homes and Cemeteries Self-Audit Fact Sheet (Oct. 27, 2011)

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    policy.kdor.state.ks.us/Pilots//66dff04280aee2ba86257936006881d3?O

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    Dae Compoed: 10/27/2011 Dae Modified: 10/27/2011