Article

Kansas Retailers’ Sales Tax

K.S.A. 79-3601— Title of act; additional to certain other taxes
K.S.A. 79-3602— Definitions
K.S.A. 79-3602a— Repealed
K.S.A. 79-3602b— Repealed
K.S.A. 79-3602c— Repealed
K.S.A. 79-3603— Retailers' sales tax imposed; rate
K.S.A. 79-3603a— Repealed
K.S.A. 79-3603b— Repealed
K.S.A. 79-3603c— Repealed
K.S.A. 79-3603d— Retailers' sales tax imposed on sale of food and food ingredients; rate
K.S.A. 79-3604— Tax paid by consumer and collected by retailer; exceptions; fee
K.S.A. 79-3604a— Repealed
K.S.A. 79-3605— Assumption of tax by retailer unlawful
K.S.A. 79-3606— Exempt sales
K.S.A. 79-3606a— Repealed
K.S.A. 79-3606b— Repealed
K.S.A. 79-3606c— Repealed
K.S.A. 79-3606d— Exempt sales of fencing materials and services; exemption certificate
K.S.A. 79-3606e— Exemption for sales and services used in rebuilding or replacing business property damaged by severe weather on May 4, 2007; exemption certificate
K.S.A. 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
K.S.A. 79-3606g— Repealed
K.S.A. 79-3606h— Exempt sales for purchases made by 100% disabled residents who have been honorably discharged from the armed forces
K.S.A. 79-3607— Time for returns and payment of tax; forms; extension of time; exceptions; electronic filing
K.S.A. 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
K.S.A. 79-3608a— Repealed
K.S.A. 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
K.S.A. 79-3609a— Repealed
K.S.A. 79-3610— Examination of returns; final determinations; notice; informal conferences; jeopardy assessments
K.S.A. 79-3611— Investigations and hearings
K.S.A. 79-3612— Lien upon property upon sale of business; duties and liability of purchaser
K.S.A. 79-3613— Sufficiency of notice to taxpayer
K.S.A. 79-3614— Confidentiality requirements
K.S.A. 79-3615— Interest and penalties
K.S.A. 79-3616— Bond requirements; amount
K.S.A. 79-3617— Collection of delinquent taxes; tax lien
K.S.A. 79-3618— Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes
K.S.A. 79-3619— Payment, collection and accounting; rules and regulations
K.S.A. 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
K.S.A. 79-3620a— Repealed
K.S.A. 79-3620b— City bond finance fund moneys, distribution to cities
K.S.A. 79-3620c— Repealed
K.S.A. 79-3620d— Disposition of moneys collected on Kansas state fairgrounds
K.S.A. 79-3621— Repealed
K.S.A. 79-3621a— Repealed
K.S.A. 79-3622— Repealed
K.S.A. 79-3623— Invalidity of part
K.S.A. 79-3624— Invalidity of part of K.S.A. 79-3621, 79-3622
K.S.A. 79-3625— Invalidity of part of K.S.A. 79-3619
K.S.A. 79-3626— Repealed
K.S.A. 79-3627— Repealed
K.S.A. 79-3629— Repealed
K.S.A. 79-3630— Authorization to enjoin certain persons from engaging in business; restraining order; bond
K.S.A. 79-3631— Use of courts for purpose of enforcement of certain contractual obligations not allowed; exception
K.S.A. 79-3632— Repealed
K.S.A. 79-3633— Repealed
K.S.A. 79-3634— Repealed
K.S.A. 79-3635— Repealed
K.S.A. 79-3636— Repealed
K.S.A. 79-3637— Repealed
K.S.A. 79-3638— Repealed
K.S.A. 79-3639— Repealed
K.S.A. 79-3639a— Repealed
K.S.A. 79-3640— Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund
K.S.A. 79-3641— Repealed
K.S.A. 79-3642— Expired
K.S.A. 79-3643— Personal liability for individuals responsible for collection of sales or compensating taxes
K.S.A. 79-3644— Payment of local and state sales and compensating taxes on vessels; proof of payment; disposition of revenue
K.S.A. 79-3645— Refund of sales tax paid upon seeds, fertilizers, insecticides and services; procedure for claims
K.S.A. 79-3646— Letter rulings issued by the department of revenue, when
K.S.A. 79-3647— Gross receipts not inclusive of water protection fees
K.S.A. 79-3648— Separate statement of tax on invoice or billing; presumption of noncollection
K.S.A. 79-3649— Sales tax liability assessments on youth sports participation fees null and void
K.S.A. 79-3650— Direct refunds of sales tax, when; over-collected sales or use taxes
K.S.A. 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; criminal penalty for nonpayment of sales tax; exception to exemption certificate requirements
K.S.A. 79-3652— Rights and privileges of audited taxpayers
K.S.A. 79-3653— Streamlined sales tax system for the 21st century act; citation
K.S.A. 79-3654— Same; legislative findings
K.S.A. 79-3655— Same; department of revenue discussions with other states; topics included
K.S.A. 79-3656— Same; pilot projects with other states; agreements, provisions
K.S.A. 79-3657— Same; return information confidential
K.S.A. 79-3658— Same; legislative oversight committee established; composition; authorities and duties
K.S.A. 79-3659— Same; department of revenue report required
K.S.A. 79-3660— Sales taxation managed audit program; definitions
K.S.A. 79-3661— Same; authorities and duties of director of taxation
K.S.A. 79-3662— Same; selection of participants by director
K.S.A. 79-3663— Same; taxpayer duties in managed audit
K.S.A. 79-3664— Same; interest on liabilities reduced
K.S.A. 79-3665— Interstate streamlined sales tax project; participation by the department of revenue; legislative participation
K.S.A. 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
K.S.A. 79-3667— Same; liability for errors in sales tax collection of sellers and certified service providers; database use and requirements
K.S.A. 79-3668— Same; taxing jurisdiction and rate database, requirements
K.S.A. 79-3669— Same; sourcing of retail sales; application of sourcing rules
K.S.A. 79-3670— Same; sourcing rules
K.S.A. 79-3671— Repealed
K.S.A. 79-3672— Same; advertising and promotional direct mail and other direct mail, requirements and procedures; sourcing; bundled transactions
K.S.A. 79-3673— Same; sourcing rules for sale of telecommunication services; definitions
K.S.A. 79-3674— Same; bad debt deductions from uncollectable taxable sales; requirements and procedures
K.S.A. 79-3675— Same; confidentiality and privacy rights; requirements and procedures
K.S.A. 79-3676— Same; computation of tax by sellers
K.S.A. 79-3677— Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon
K.S.A. 79-3678— Same; effective date of state or local sales or use tax rate changes for certain services
K.S.A. 79-3679— Same; online registration system for sellers; requirements
K.S.A. 79-3680— Same; amnesty for sellers who register; conditions; limitations
K.S.A. 79-3681— Same; methods of remittances
K.S.A. 79-3682— Same; citation of act; effective date
K.S.A. 79-3683— Sourcing provisions; transition period; full compliance effective date; waiver of penalties and interest under certain circumstances
K.S.A. 79-3684— Same; relief from liability of purchasers for not paying correct amount of sales or use tax in certain circumstances
K.S.A. 79-3685— Same; relief from liability of CSP or certain sellers for not collecting correct amount of sales or use taxes in certain circumstances
K.S.A. 79-3686— Same; bundled transactions
K.S.A. 79-3687— Reserved
K.S.A. 79-3691— Repealed
K.S.A. 79-3692— Exempt organization identification numbers; requirements and procedures
K.S.A. 79-3693— Refund of sales tax; retailers; applications, requirements; refund claims; consumer applications and refund claims, requirements; sufficient proof requirement
K.S.A. 79-3694— Same; incomplete or insufficient applications, consequences; notification; time to cure; conference, review of application and determination of validity; review of decision
K.S.A. 79-3695— Rate of tax involving contracts for certain construction projects, requirements
K.S.A. 79-3696— Sales by affiliated persons; certain agreements between retailer and executive branch void unless approved by legislature
K.S.A. 79-3697— State and local sales tax liability on sales of certain used motor vehicles; requirements of taxpayer; refunds