Article 36 - KANSAS RETAILERS' SALES TAX
- Section 79-3601 - Title of act; additional to certain other taxes
- Section 79-3602 - Definitions
- Section 79-3602c - [Repealed]
- Section 79-3603 - Retailers' sales tax imposed; rate
- Section 79-3603d - Retailers' sales tax imposed on sale of food and food ingredients; 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- Section 79-3606g - [Repealed] Exempt sales
- Section 79-3606h - [Exemption from retailers' sales tax for certain purchases by disabled veterans of the armed forces of United States]
- 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 K.S.A. 79-3621, 79-3622
- Section 79-3625 - Invalidity of part of K.S.A. 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 79-3632 - [Repealed]
- Section 79-3633 - [Repealed]
- Section 79-3634 - [Repealed]
- Section 79-3635 - [Repealed]
- Section 79-3636 - [Repealed]
- Section 79-3637 - [Repealed]
- Section 79-3638 - [Repealed]
- Section 79-3639 - [Repealed]
- Section 79-3639a - [Repealed]
- 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
- Section 79-3697 - [Deduction for calculating tax owed when selling motor vehicle that is purchased within 120 days of sale of another vehicle]