KPA Producer Resources
Sales Tax Guide for Swine Operations
Kansas sales tax applies to two general types of transactions of concern to swine producers. First, the tax applies to the retail sale, rental or lease of tangible personal property. A retail sale is a sale to the final consumer or user. Tangible personal property is personal property that can be seen, weighed, measured, felt or touched, or that is in any other manner perceptible to the senses. This includes electricity, water, gas, steam and prewritten computer software. Second, the tax applies to fees for labor services to install, apply, repair, service, alter or maintain tangible personal property. Labor services that are taxable in Kansas are only those services enumerated in the law.
However, there are several exemptions available to swine producers in Kansas. It should be noted that all purchases of items or services by a swine producer are not exempt from sales tax. There are four types of sales tax exemptions specifically for agribusinesses. These tax exemptions are for agricultural animals, farm machinery and equipment, propane for agricultural use, and soil erosion prevention. Swine producers may also utilize exemptions for ingredient or component parts, resale and consumed in production.
To view the Sales Tax Guide, click here.
To view or download the application, click here.
KPA works on biosecurity education with Kansas Department of Agriculture’s Division of Water Resources
After recent reports of Division of Water Resources personnel visiting multiple farms in one day, KPA staff has provided education to the Division on industry-accepted biosecurity protocols. As part of the process, the Division has agreed to follow protocols for individual farms if the information is provided to the agency.
To ease this process, the KPA has developed a standard form for your use. To download the Biosecurity Protocols, click here.
KPA Develops Spreadsheet on Value of Manure
In response to a producer request, the KPA has developed a spreadsheet aimed at providing a livestock producer a simple tool to help estimate the value of the operation’s manure. To utilize the tool, you will need to have a manure analysis. The tool uses your local cost of anhydrous and 11-52-0 to find the value of either liquid or solid manure. The type of application is also a part of the calculations. While the spreadsheet was designed for pork producers, the value of any type of livestock manure can be found. If you have questions, please call Garry Keeler at 785-594-2166.
To download the Value of Manure Spreadsheet, click here.
Manure Handling Safety
Recent news reports of flash fires and explosions in livestock buildings while liquid pit manure was being agitated and pumped reinforce the need for safety at all times when working on a swine farm.
The National Pork board has developed a factsheet on Safe Manure Removal Policies. To download, click here.
The KPA has WARNING tags available at no cost. Just contact the office to receive a supply.
To print the forms, download the PDF files. PDF documents require Adobe Acrobat or Adobe Acrobat Reader.
Download the free viewer here.