2006 Kansas Code - 79-3671

      79-3671.   Same; multiple points of use exemption forms; requirements and procedures. (a) Notwithstanding the provisions of K.S.A. 2005 Supp. 79-3670 and amendments thereto, a business purchaser that is not a holder of a direct pay permit that knows at the time of its purchase of a digital good, computer software delivered electronically or a service that the digital good, computer software delivered electronically or service will be concurrently available for use in more than one jurisdiction shall deliver to the seller in conjunction with its purchase a multiple points of use or MPU exemption form disclosing this fact.

      (b)   Upon receipt of the MPU exemption form, the seller is relieved of all obligation to collect, pay or remit the applicable tax and the purchaser shall be obligated to collect, pay or remit the applicable tax on a direct pay basis.

      (c)   A purchaser delivering the MPU exemption form may use any reasonable, but consistent and uniform, method of apportionment that is supported by the purchaser's business records as they exist at the time of the consummation of the sale.

      (d)   The MPU exemption form will remain in effect for all future sales by the seller to the purchaser, except as to the subsequent sale's specific apportionment that is governed by the principle of subsection (c) and the facts existing at the time of the sale, until it is revoked in writing.

      (e)   A holder of a direct pay permit shall not be required to deliver the MPU exemption form to the seller. A direct pay permit holder shall follow the provisions of subsection (c) in apportioning the tax due on a digital good or a service that will be concurrently available for use in more than one jurisdiction.

      History:   L. 2003, ch. 147, § 17; May 22.