2006 Kansas Code - 79-3691

      79-3691.   Deemed retailer in certain circumstances of tangible personal property. When tangible personal property is delivered by an owner or former owner thereof, or by a factor, or agent of that owner, former owner or factor to a consumer, pursuant to a retail sale made by a retailer who has not been issued a registration certificate pursuant to K.S.A. 79-3608 and amendments thereto, or a permit issued pursuant to K.S.A. 79-3705d and amendments thereto, the person making the delivery shall be deemed the retailer of that property. Such person shall include the retail selling price of the property in such person's gross receipts. As used in this section, "factor" means either an agent who is employed to sell property for the principal and who is vested with possession or control of the property or a person who receives and sells goods for a commission. This section shall be part of and supplemental to the Kansas retailers' sales tax act.

      History:   L. 2003, ch. 159, § 3; July 1.