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2019 Kansas Statutes
Chapter 79 - Taxation
Article 36 - Kansas Retailers' Sales Tax
- 79-3601 Title of act; additional to certain other taxes.
- 79-3602 Definitions.
- 79-3603 Retailers' sales tax imposed; rate.
- 79-3604 Tax paid by consumer and collected by retailer; exceptions; fee.
- 79-3605 Assumption of tax by retailer unlawful.
- 79-3606 Exempt sales.
- 79-3606d Exempt sales of fencing materials and services; exemption certificate.
- 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; electronic filing.
- 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.
- 79-3609 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.
- 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; intermodal facility district, definition, disposition, requirements and procedures for certain sales tax revenue on utility sales.
- 79-3620b City bond finance fund moneys, distribution to cities.
- 79-3620d Disposition of moneys collected on Kansas state fairgrounds.
- 79-3623 Invalidity of part.
- 79-3624 Invalidity of part of 79-3621, 79-3622.
- 79-3625 Invalidity of part of 79-3619.
- 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.
- 79-3640 Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund.
- 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; payment requirements; 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; sellers relieved from liability to collect in certain circumstances, exceptions.
- 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.
- 79-3672 Same; advertising and promotional direct mail and other direct mail, requirements and procedures; sourcing; bundled transactions.
- 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.
- 79-3692 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.
- 79-3695 Rate of tax involving contracts for certain construction projects, requirements.
- 79-3696 Sales by affiliated persons; certain agreements between retailer and executive branch void unless approved by legislature.
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