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Kansas Retailers' Sales Tax | Midpage
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Kansas Administrative Regulations
92
Article 19
Kansas Retailers' Sales Tax
Kansas Department of Revenue
92-19-1b
Collection schedules for state and local sales tax.
92-19-2a
Registration certificates.
92-19-3a
Credit sales, conditional sales, and other sales and service transactions that allow deferred payment.
92-19-3b
Allowances for bad debts.
92-19-3c
Repossessed goods.
92-19-4b
Recordkeeping requirements.
92-19-5a
Extension of time for filing a return.
92-19-6a
Retailer's duties when a retail business moves, ceases operation, or changes its name, ownership, or form of ownership.
92-19-7
Leased departments.
92-19-11
Property purchased for resale, but used by purchaser.
92-19-12
Newspapers, magazines, periodicals, trade journals, publications and other printed matter.
92-19-13a
Florists.
92-19-15
Undertakers and funeral directors.
92-19-16a
Gifts, premiums, prizes, coupons, and rebates.
92-19-18a
Signs and billboards.
92-19-20
Gas, water, certain fuel and electricity.
92-19-21
Meals or drinks.
92-19-22a
Admissions.
92-19-22b
Charges for participation in recreational activities.
92-19-23a
Coin-operated devices, including vending machines.
92-19-24
Renting of rooms by hotels; taxable property and services.
92-19-25b
Exemption certificates.
92-19-28
Motor carriers.
92-19-29
Sales in interstate commerce.
92-19-30
Motor vehicles or trailers; isolated or occasional sale.
92-19-30a
Motor vehicles or trailers.
92-19-33
Permanent extensions of time to file sales and use tax returns.
92-19-35a
Securities: surety bonds, escrow accounts, and cash bonds.
92-19-36
Jeopardy assessments.
92-19-37
Natural gas, electricity, heat and water; sales to residential premises.
92-19-38
Propane gas, LP-gas, coal, wood, and other fuel sources; sales to residential premises.
92-19-43
Tax due upon registration of vehicle by dealer; exception; credit upon subsequent transfer.
92-19-44
Sampling methods.
92-19-45
Audit facilities.
92-19-46
Selling price.
92-19-49b
Goods returned when a sale is rescinded.
92-19-49c
Refund applications; refund claims; required forms.
92-19-49d
Review of refund applications; processing of refund claims.
92-19-51
Gratuities, service charges and minimum charges.
92-19-52
Agency relationships; direct purchases.
92-19-53
Consumed in production.
92-19-54
Ingredient or component part.
92-19-55b
Operating leases.
92-19-57
Sales tax on motor fuels, special fuels, liquefied petroleum, and other fuels.
92-19-58
Revenue rulings.
92-19-59
Private letter rulings.
92-19-61a
Retailers' responsibility to collect sales tax; presumption of taxability.
92-19-62
Warranties, service and maintenance contracts.
92-19-63
Limitations.
92-19-64a
Responsible individuals.
92-19-65
Medical equipment and supplies.
92-19-66
Contractors, subcontractors and repairmen; purchases of material.
92-19-66b
Labor services.
92-19-66c
Purchase and lease of tools and equipment.
92-19-66e
Project exemptions.
92-19-69
Caterers.
92-19-71
Mobile phone, cellular phone, beeper and similar services.
92-19-72
Retail sales between related entities.
92-19-73
Membership fees and dues.
92-19-74
Accounting periods; monthly filing of returns.
92-19-76
Sales to political subdivisions of the state of Kansas.
92-19-77
Sales to the United States, its agencies and instrumentalities.
92-19-79
Oil, gas and water wells.
92-19-81
Abatement of final tax liabilities.
92-19-82
Direct pay permits.