Client is a grain processing facility in Wichita. They filed Form ST-28P with Westar Energy 2 years ago for manufacturing exemption under K.S.A. 79-3606(ee). Westar keeps charging sales tax saying the exemption doesn't apply to agricultural processing. Thoughts?
Kansas manufacturing exemption - Westar Energy not honoring exemption certificate
Had similar issue in Alabama. Agricultural processing usually counts as manufacturing for tax purposes. Check if your client's SIC code qualifies under the statute.
SIC code is 2041 (flour milling). Kansas statute includes this. Escalated to Westar supervisor but still getting pushback. May need to involve Kansas Dept of Revenue directly.