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Student Accounts & Receivables is now open by appointment only, from 10:00am - 3:00pm.   Walk-in appointments are not allowed.  See our Appointments page for further information.  Staff continues to work remotely as well and is available for assistance by phone at 785-864-3322 or by email at stu.account@ku.edu.

Sales (Retailers) Tax

What is sales tax?

Sales tax is a tax paid by an entity for the sales of certain goods and services.  The person or entity engaged in the selling side of a purchase transaction is considered a retailer.  Sales can be made from a designated location in person, door to door, mail order, by delivery, and even over the internet.  State of Kansas law requires the seller to collect funds for the tax from the consumer at the point of sale. 

The State of Kansas imposes a nominal percent retailer’s sales tax, plus applicable local taxes (city and county).  This combined tax rate is calculated on the:

  • Retail sale, rental or lease of tangible personal property;
  • Labor services to install, apply, repair, service, alter, or maintain tangible personal property, and
  • Admissions to entertain, amusement, or recreation places in Kansas.

What is our responsibility?

Each retailer reports and remits the total of the state and local retailer’s sales tax collected to the Department of Revenue.

If your department/unit/group sales something that you can touch or able to convert to a touchable format or provide services toward an item that can be touched, you must assess and collect sales tax from the customer.

Some exceptions exist to permit the seller to abstain from collecting and remitting Kansa sales tax.  These are:

  • If the purchasing entity has a tax exemption status registered with the State of Kansas;
  • If the tangible property is being sold in conjunction with university research;
  • Sales of watercraft, modular homes, manufactured homes or mobile homes; and
  • Sales of motor vehicles, trailers, semi-trailers or aircraft that do not qualify as transportation equipment;

Calculating sales tax for locations in the State of Kansas

For the State of Kansas, sales tax is a destination tax.  The amount of tax applied to each sale is based on where the goods and services will be received or taken into possession, not based on where they are sold. 

Example 1, if an item is sold by a department/unit/group located in Lawrence to a customer residing in Wichita and the goods will be sent to Wichita and received there, the sales tax collected should be based on the sales tax rate for Wichita.

Example 2, if an item is sold by a department/unit/group located in Lawrence and the customer picks up or takes possession of the item in Lawrence, the sales tax collected should be based on the sales tax rate for Lawrence.​

Example 3, if an item is sold by a department/unit/group located in Lawrence to a customer residing in Ohio and the goods will be sent to Ohio, since the destination is out-of-state, the department/unit/group would not calculate any sales tax; no Kansas sales tax is due.  However, the customer should be informed that they may owe compensating use tax to the state of Ohio for the item purchased.​

Sales tax will be applied to the taxable amount of the item being sold. 

                    Sale Price

-    (less)     Discounts Allowed

+    (plus)     Freight and Transportation Charges 

=                  Taxable Amount

x    (times)  Sales Tax Percentage

=                  Sales Tax Total

 

Below is a link to an online tool used for Kansas addresses only.  Click on the link to go to the Kansas Department of Revenue website: Kansas Sales and Use Tax Address Tax Rate Locator.  

Enter the address, zip code and taxable amount.  The online calculator will provide outline of the tax calculation to include the taxable amount, tax and total.

On a quarterly basis, October 1, January 1, April 1 and July 1, the State of Kansas places into effect all changes to state sales tax percentage and local applicable taxes approved.  This information may be found on the State of Kansas Department of Revenue website.

Reporting Sales Tax

After your department/unit/group has collected the Kansas sales tax, you must report the amount of sales tax in your departmental deposit in the PeopleSoft Financial System.  Use the account code Sales Tax Deposits 264000.  You will also need to enter pertinent information as to the location/jurisdiction for which the sales tax was collected and date parameters.  Your Service Center Representative will process the necessary documentation and remittance of the sales tax to the State of Kansas as required.​

Thanks

Thank you for being responsible and complying with the State of Kansas sales tax regulations.  If you have any questions regarding sales tax or entering your departmental deposit, contact Student Accounts & Receivables at acct-rec@ku.edu

Related Policies and Links:

http://www.policy.ku.edu/comptroller/sales-tax


Contact Information

KU Student Accounts & Receivables
1246 West Campus Road, Room 1
Lawrence, KS 66045
stu.account@ku.edu
785-864-3322

What would you like to do?

How do I view my bill?

The University of Kansas does not mail paper invoices; instead you will be notified by email that a new eBill has been generated. To obtain your eBill, login to Enroll & Pay, select the Student Financials Tile, select Account Services, and then select Print or View a Bill

What are my payment options?

  • PAY ONLINE through Enroll & Pay with eCheck, Bank Wire or credit card (VISA, MasterCard, Discover, or American Express)
  • Mail in a personal check, cashier's check or money order to the above address.
  • Pay in person with check or money order. In person payments can be put into the drop box located on the loading dock behind Carruth O'Leary, on the east side of the buliding. Please include your name and KU ID Number, and put your payment inside of an envelope.
  • A payment plan4 through Nelnet is another option. There is a deadline each semester to enroll. Payments must be made by the 1st of each month to Nelnet to avoid late fees. This plan is not for past due balances owed to KU.

How do I sign up for direct deposit?

Sign up through Enroll & Pay by selecting the Student Financials Tile and then clicking the Direct Deposit link from the left-hand menu, OR fill out a Direct Deposit Authorization Form (pdf) and bring it to KU Student Accounts & Receivables.

What if I want to appeal a late fee?

Go to the KU Registrar’s home page and complete an online Fee Petition under the “Tuition & Fees” link

How do I access my 1098-T tax form?

In Enroll & Pay select the Student Financials Tile, select Account Services, and then select 1098-T. The first time you retrieve a 1098-T electronically, you (or your student) need to read the 1098-T consent agreement, then click the green “submit” button.

To Do Checklist
  • Sign up for Direct Deposit. This is University policy. Refunds will be delayed if a direct deposit account is not on file.
  • Set Up Delegates. A delegate will have access to designated information in your account and allows KU to discuss your account with the designated individuals. This could be a parent/guardian, spouse, or another designated individual.
  • Set Up Payment Delegates in TouchNet. This will allow delegates to make payments on your student account.
  • 1098-T Reporting.  Provide your Social Security Number to the Registrar's Office for 1098-T tax purposes. Failure to do so may result in a fee assessed to you by the IRS.
  • Keep Your Contact Information Updated.  Log into Enroll & Pay > Personal Details.
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