Registration of taxable labor services is with:

Kansas Department of Revenue
Division of Taxation
915 South West Harrison Street, 3rd Floor
Topeka, KS 66612
(785) 368-8222/Fax (785) 291-3614
www.ksrevenue.com
Highway prequalification information may be obtained from:

Kansas Department of Transportation
Director of Operations
Dwight D. Eisenhower State Office Building
700 South West Harrison Street
Topeka, KS 66603
(785) 296-3576/Fax (785) 296-0287
www.ksdot.org

All highway contracts require prequalification with the Department of Transportation.

Contracts exceeding $10,000 to nonresident contractors and subcontractors must be
registered with the Department of Revenue. An out-of-state corporation authorized to
do business in the state shall not be required to register contracts.

Highway Prequalification:
Contractors must provide experience information and
financial statements. For prequalification limits over $3,000,000, audited financial
statements are required.

A bid bond in the amount of 5% of the total contract is required from contractors on all contracts.

A contract bond for the amount of the contract and covering both performance of the
contract and payment of all indebtedness is required from contractors on all contracts.

Contract Registration:
For contracts that are required to be registered, a bond in the
amount of 8% of the contract amount (minimum $1,000) must be filed with the
Department of Revenue. For projects exempt under a project exemption certificate,
a 40fc> bond is required ($1,000 minimum). An information form for nonresident
contractors (ST-44) and a bond form (ST-45) are available on the department's web
site, www.ksrevenue.org, under "Forms."

Other:
Many cities and counties have examination and licensing requirements for
contractors. In lieu of the local examination, code exams given by the International
Congress of Building Officials and by Block and Associates are recognized by the local licensing authorities. The examinations recognized are the ICBO's Genera l Contractor exam (4 hours, open book) and Block's Kansas UBC exam (6 hours, open book).

RECIPROCAL AGREEMENTS
All Prime Contractors working on state highway projects and federaI-aid funded
highway or road projects must be prequalified with the Kansas Department of
Transportation (KDOT). KDOT does not honor prequalification from other states.