Kansas Retailers' Sales Tax

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  2. Kansas Statutes
  3. Taxation
  4. Kansas Retailers' Sales Tax

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Section
79-3601

Title of act; additional to certain other taxes.

Section
79-3602

Definitions.

Section
79-3603

Retailers' sales tax imposed; rate.

Section
79-3604

Tax paid by consumer and collected by retailer; exceptions; fee.

Section
79-3605

Assumption of tax by retailer unlawful.

Section
79-3606

Exempt sales.

Section
79-3606d

Exempt sales of fencing materials and services; exemption certificate.

Section
79-3606e

Exemption for sales and services used in rebuilding or replacing business property damaged by severe weather on May 4, 2007; exemption certificate.

Section
79-3606f

Exemption for sales and services used rebuilding or replacing business property damaged by flooding and other severe weather subject to major disaster declaration DR 1711; exemption certificate.

Section
79-3607

Time for returns and payment of tax; forms; extension of time; exceptions; electronic filing.

Section
79-3608

Registration certificates; application; display; revocation by director, when, notice, hearing; appointment of agent; sellers registering under streamlined sales and use tax agreement; unlawful acts.

Section
79-3609

Books and records; inspection; preservation; actions for collection; exemption certificates, requirements; refunds and credits; limitations; extension of period for making assessment or filing refund claim; interest on overpayments; payment of certain refunds of tax paid on manufacturing and processing equipment.

Section
79-3610

Examination of returns; final determinations; notice; informal conferences; jeopardy assessments.

Section
79-3611

Investigations and hearings.

Section
79-3612

Lien upon property upon sale of business; duties and liability of purchaser.

Section
79-3613

Sufficiency of notice to taxpayer.

Section
79-3614

Confidentiality requirements.

Section
79-3615

Interest and penalties.

Section
79-3616

Bond requirements; amount.

Section
79-3617

Collection of delinquent taxes; tax lien.

Section
79-3618

Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes.

Section
79-3619

Payment, collection and accounting; rules and regulations.

Section
79-3620

Disposition of moneys; sales tax refund fund; credit to state highway fund; credit to city bond finance fund; intermodal facility district, definition, disposition, requirements and procedures for certain sales tax revenue on utility sales.

Section
79-3620b

City bond finance fund moneys, distribution to cities.

Section
79-3620d

Disposition of moneys collected on Kansas state fairgrounds.

Section
79-3623

Invalidity of part.

Section
79-3624

Invalidity of part of 79-3621, 79-3622.

Section
79-3625

Invalidity of part of 79-3619.

Section
79-3630

Authorization to enjoin certain persons from engaging in business; restraining order; bond.

Section
79-3631

Use of courts for purpose of enforcement of certain contractual obligations not allowed; exception.

Section
79-3640

Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund.

Section
79-3643

Personal liability for individuals responsible for collection of sales or compensating taxes.

Section
79-3644

Payment of local and state sales and compensating taxes on vessels; proof of payment; disposition of revenue.

Section
79-3645

Refund of sales tax paid upon seeds, fertilizers, insecticides and services; procedure for claims.

Section
79-3646

Letter rulings issued by the department of revenue, when.

Section
79-3647

Gross receipts not inclusive of water protection fees.

Section
79-3648

Separate statement of tax on invoice or billing; presumption of noncollection.

Section
79-3649

Sales tax liability assessments on youth sports participation fees null and void.

Section
79-3650

Direct refunds of sales tax, when; over-collected sales or use taxes.

Section
79-3651

Presumptions relating to exemption certificates; form of certificates; payment requirements; duties of presenters of exemption certificates; requirements when issued based on status of entity; penalties.

Section
79-3652

Rights and privileges of audited taxpayers.

Section
79-3653

Streamlined sales tax system for the 21st century act; citation.

Section
79-3654

Same; legislative findings.

Section
79-3655

Same; department of revenue discussions with other states; topics included.

Section
79-3656

Same; pilot projects with other states; agreements, provisions.

Section
79-3657

Same; return information confidential.

Section
79-3658

Same; legislative oversight committee established; composition; authorities and duties.

Section
79-3659

Same; department of revenue report required.

Section
79-3660

Sales taxation managed audit program; definitions.

Section
79-3661

Same; authorities and duties of director of taxation.

Section
79-3662

Same; selection of participants by director.

Section
79-3663

Same; taxpayer duties in managed audit.

Section
79-3664

Same; interest on liabilities reduced.

Section
79-3665

Interstate streamlined sales tax project; participation by the department of revenue; legislative participation.

Section
79-3666

Streamlined sales and use tax agreement conformity act; state sales tax rate changes, effect; notice; sellers relieved from liability to collect in certain circumstances, exceptions.

Section
79-3667

Same; liability for errors in sales tax collection of sellers and certified service providers; database use and requirements.

Section
79-3668

Same; taxing jurisdiction and rate database, requirements.

Section
79-3669

Same; sourcing of retail sales; application of sourcing rules.

Section
79-3670

Same; sourcing rules.

Section
79-3672

Same; advertising and promotional direct mail and other direct mail, requirements and procedures; sourcing; bundled transactions.

Section
79-3673

Same; sourcing rules for sale of telecommunication services; definitions.

Section
79-3674

Same; bad debt deductions from uncollectable taxable sales; requirements and procedures.

Section
79-3675

Same; confidentiality and privacy rights; requirements and procedures.

Section
79-3676

Same; computation of tax by sellers.

Section
79-3677

Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon.

Section
79-3678

Same; effective date of state or local sales or use tax rate changes for certain services.

Section
79-3679

Same; online registration system for sellers; requirements.

Section
79-3680

Same; amnesty for sellers who register; conditions; limitations.

Section
79-3681

Same; methods of remittances.

Section
79-3682

Same; citation of act; effective date.

Section
79-3683

Sourcing provisions; transition period; full compliance effective date; waiver of penalties and interest under certain circumstances.

Section
79-3684

Same; relief from liability of purchasers for not paying correct amount of sales or use tax in certain circumstances.

Section
79-3685

Same; relief from liability of CSP or certain sellers for not collecting correct amount of sales or use taxes in certain circumstances.

Section
79-3686

Same; bundled transactions.

Section
79-3692

Exempt organization identification numbers; requirements and procedures.

Section
79-3693

Refund of sales tax; retailers; applications, requirements; refund claims; consumer applications and refund claims, requirements; sufficient proof requirement.

Section
79-3694

Same; incomplete or insufficient applications, consequences; notification; time to cure; conference, review of application and determination of validity; review of decision.

Section
79-3695

Rate of tax involving contracts for certain construction projects, requirements.

Section
79-3696

Sales by affiliated persons; certain agreements between retailer and executive branch void unless approved by legislature.