Tax Clearance - Sole Proprietor Request

• I am the owner or authorized individual for the above business.
• I certify the business listed on this tax clearance application is a roofing contracting or subcontracting company which performs ONLY residential (and no commercial) roofing services in the State of Kansas.
• I further certify the business does not have employees who earn income in the State of Kansas.
• All Kansas tax due on materials used or installed in Kansas has already been paid at time of purchase. Therefore, this business has no tax obligation to the State of Kansas.
• In the future, if I engage in taxable commercial roofing services, hire employees who will perform services in Kansas, or purchase materials or other items subject to consumers’ compensating use tax, I will promptly complete appropriate tax registrations with KDOR.
• Please Note:
• Labor services of installing or applying tangible personal property, such as roofing material, are generally subject to sales tax in Kansas when the services are performed in conjunction with commercial construction contracts.
• Worker misclassification occurs when an employer incorrectly classifies workers as independent contractors rather than employees. Consult the Kansas Department of Labor for additional guidance regarding who is an employee.
• Consumers’ compensating use tax is due when purchases from vendors in other states were not subject to sales tax or a sales tax less than the applicable Kansas state and local combined rate was paid.

Submission Verification and Agreement

 By checking this box, I declare under penalties of perjury that, to the best of my knowledge and belief, the above information is true and correct.