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11/4/11

Information Guide Crematories, Funeral Homes and Cemeteries Self-Audit

Info ma ion G ide


Iden if ing Info ma ion: Ta T pe: B ief De c ip ion: Ke o d : App o al Da e: C ema o ie , F ne al Home and Ceme e ie Self-A di Fac Shee Kan a Re aile ' Sale Ta C ema o ie , F ne al Home and Ceme e ie Self-A di Fac Shee 10/27/2011

Bod : KANSAS DEPARTMENT OF REVENUE AUDIT SERVICES CREMATORIES, FUNERAL HOMES AND CEMETERIES SELF-AUDIT FACT SHEET

The a abili of ale and p cha e of angible pe onal p ope and labo e ice b C ema o ie , F ne al Home and Ceme e ie a e mma i ed belo . Thi li i no allincl i e.

P cha e b C ema o ie , F ne al Home and Ceme e ie :


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 Kansas consumers compensating use tax return.

P cha e fo

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Taxable

Tangible personal property provided to customers free of charge such as: guest books, thank-you cards, caskets, clothing etc. 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. 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.
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Taxable

Taxable
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11/4/11

Information Guide Crematories, Funeral Homes and Cemeteries Self-Audit

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11/4/11

Information Guide Crematories, Funeral Homes and Cemeteries Self-Audit

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The a abili of ale of angible pe onal p ope and labo e ice b c ema o ie , c ema ion e ice p o ide and ceme e ie i mma i ed belo . Thi li i no all incl i e. The applicable ale a m be collec ed nle he p cha e p o ide a p ope l comple ed e emp ion ce ifica e. Sale
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11/4/11

Information Guide Crematories, Funeral Homes and Cemeteries Self-Audit

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Da e Compo ed: 10/27/2011 Da e Modified: 10/27/2011

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