Sales Tax Collection
It is the policy of Baker University to comply with the State of Kansas sales tax regulations by collecting, accounting for, reporting and remitting the required sales tax in a timely manner. Departments engaged in the sale of taxable goods and services must collect the sales tax and must forward a monthly report to the University controller.
Policy & Guidelines
The purpose of this policy is to comply with state sales tax regulations and to protect the University from penalties for failure to file complete and accurate tax returns.
Although the University is exempt from paying sales tax on qualified goods and services it purchases for its educational operations, the University's tax-exempt status does not extend to items sold to groups or individuals.
The University must collect sales tax on sales of any tangible personal property, selected services rendered and ticket sales for admission to public events. Tangible personal property includes items such as clothing, shoes, athletic equipment and mailroom purchases. This is not a complete list of items that may be taxable. For further clarification please contact the Finance Office. This applies to sales to outside groups, individuals, staff, faculty and students. Sales tax also must be collected for admission to sporting events and items sold at the Maple Leaf Festival by student groups.
Any department engaged in the sale of taxable goods and services must collect the sales tax and forward a monthly report to the University controller by the fifth of the following month.
The current sales tax rate for Baldwin City is 8.55%.