There is a newer version of the Kansas Statutes
2009 Kansas Code
Chapter 79 TAXATION
Article 36 KANSAS RETAILERS' SALES TAX
- 79-3601. Title of act; additional to certain other taxes.
- 79-3602. Definitions.
- 79-3602a
- 79-3602b
- 79-3603. Retailers' sales tax imposed; rate.
- 79-3603a
- 79-3603b
- 79-3603c
- 79-3604. Tax paid by consumer and collected by retailer; exceptions; fee.
- 79-3604a
- 79-3605. Assumption of tax by retailer unlawful.
- 79-3606. Exempt sales.
- 79-3606a
- 79-3606b
- 79-3606c
- 79-3606d. Exempt sales of fencing materials and services.
- 79-3606e. Exemption for sales and services used in rebuilding or replacing business property damaged by severe weather on May 4, 2007; exemption certificate.
- 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.
- 79-3607. Time for returns and payment of tax; forms; extension of time; exceptions.
- 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.
- 79-3608a
- 79-3609. Books and records; inspection; preservation; actions for collection; exemption certificates; 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.
- 79-3609a to 79-3609d
- 79-3610. Examination of returns; final determinations; notice; informal conferences; jeopardy assessments.
- 79-3611. Investigations and hearings.
- 79-3612. Lien upon property upon sale of business; duties and liability of purchaser.
- 79-3613. Sufficiency of notice to taxpayer.
- 79-3614. Confidentiality requirements.
- 79-3615. Interest and penalties.
- 79-3616. Bond requirements; amount.
- 79-3617. Collection of delinquent taxes; tax lien.
- 79-3618. Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes.
- 79-3619. Payment, collection and accounting; rules and regulations.
- 79-3620. Disposition of moneys; sales tax refund fund; credit to state highway fund; credit to city bond finance fund.
- 79-3620a
- 79-3620b. City bond finance fund moneys, distribution to cities.
- 79-3620c
- 79-3621
- 79-3621a
- 79-3622
- 79-3623. Invalidity of part.
- 79-3624. Invalidity of part of 79-3621, 79-3622.
- 79-3625. Invalidity of part of 79-3619.
- 79-3626
- 79-3627, 79-3628
- 79-3629
- 79-3630. Authorization to enjoin certain persons from engaging in business; restraining order; bond.
- 79-3631. Use of courts for purpose of enforcement of certain contractual obligations not allowed; exception.
- 79-3632. Refunds of sales taxes paid upon food for certain persons.
- 79-3633. Refund of sales tax paid upon food; definitions.
- 79-3634. Same; right to file claim; death of claimant; disbursement; disposition in absence of claim.
- 79-3635. Same; amount of refund; claimants of same household to claim on common form; deadline for filing claim, exceptions; alternative income tax credit; cost-of-living adjustments.
- 79-3636. Same; forms and instructions; duties of county officers; rules and regulations.
- 79-3637. Same; information required in support of claim.
- 79-3638. Same; claim filed with fraudulent intent; recovery of refund; interest; misdemeanor.
- 79-3639. Same; claim examination and final determination by director of taxation.
- 79-3640. Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund.
- 79-3641
- 79-3642
- 79-3643. Personal liability for individuals responsible for collection of sales or compensating taxes.
- 79-3644. Payment of local and state sales and compensating taxes on vessels; proof of payment; disposition of revenue.
- 79-3645. Refund of sales tax paid upon seeds, fertilizers, insecticides and services; procedure for claims.
- 79-3646. Letter rulings issued by the department of revenue, when.
- 79-3647. Gross receipts not inclusive of water protection fees.
- 79-3648. Separate statement of tax on invoice or billing; presumption of noncollection.
- 79-3649. Sales tax liability assessments on youth sports participation fees null and void.
- 79-3650. Direct refunds of sales tax, when; over-collected sales or use taxes.
- 79-3651. Presumptions relating to exemption certificates; form of certificates; duties of presenters of exemption certificates; requirements when issued based on status of entity; penalties.
- 79-3652. Rights and privileges of audited taxpayers.
- 79-3653. Streamlined sales tax system for the 21st century act; citation.
- 79-3654. Same; legislative findings.
- 79-3655. Same; department of revenue discussions with other states; topics included.
- 79-3656. Same; pilot projects with other states; agreements, provisions.
- 79-3657. Same; return information confidential.
- 79-3658. Same; legislative oversight committee established; composition; authorities and duties.
- 79-3659. Same; department of revenue report required.
- 79-3660. Sales taxation managed audit program; definitions.
- 79-3661. Same; authorities and duties of director of taxation.
- 79-3662. Same; selection of participants by director.
- 79-3663. Same; taxpayer duties in managed audit.
- 79-3664. Same; interest on liabilities reduced.
- 79-3665. Interstate streamlined sales tax project; participation by the department of revenue; legislative participation.
- 79-3666. Streamlined sales and use tax agreement conformity act; state sales tax rate changes, effect; notice.
- 79-3667. Same; liability for errors in sales tax collection of sellers and certified service providers; database use and requirements.
- 79-3668. Same; taxing jurisdiction and rate database, requirements.
- 79-3669. Same; sourcing of retail sales; application of sourcing rules.
- 79-3670. Same; sourcing rules.
- 79-3671
- 79-3672. Same; direct mail forms or information; requirements and procedures.
- 79-3673. Same; sourcing rules for sale of telecommunication services; definitions.
- 79-3674. Same; bad debt deductions from uncollectable taxable sales; requirements and procedures.
- 79-3675. Same; confidentiality and privacy rights; requirements and procedures.
- 79-3676. Same; computation of tax by sellers.
- 79-3677. Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon.
- 79-3678. Same; effective date of state or local sales or use tax rate changes for certain services.
- 79-3679. Same; online registration system for sellers; requirements.
- 79-3680. Same; amnesty for sellers who register; conditions; limitations.
- 79-3681. Same; methods of remittances.
- 79-3682. Same; citation of act; effective date.
- 79-3683. Sourcing provisions; transition period; full compliance effective date; waiver of penalties and interest under certain circumstances.
- 79-3684. Same; relief from liability of purchasers for not paying correct amount of sales or use tax in certain circumstances.
- 79-3685. Same; relief from liability of CSP or certain sellers for not collecting correct amount of sales or use taxes in certain circumstances.
- 79-3686. Same; bundled transactions.
- 79-3687 to 79-3690. Reserved.
- 79-3691
- 79-3692. Exempt organization identification numbers; requirements and procedures.
- 79-3693. Refund of sales tax; retailers; applications, requirements; refund claims; consumer applications and refund claims, requirements; sufficient proof requirement.
- 79-3694. Same; incomplete or insufficient applications, consequences; notification; time to cure; conference, review of application and determination of validity; review of decision.
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