Kansas Retailers' Sales Tax
79-3601Title of act; additional to certain other taxes79-3602Definitions79-3603Retailers' sales tax imposed; rate79-3603dRetailers' sales tax imposed on sale of food and food ingredients; rate79-3604Tax paid by consumer and collected by retailer; exceptions; fee79-3605Assumption of tax by retailer unlawful79-3606Exempt sales79-3606dExempt sales of fencing materials and services; exemption certificate79-3606eExemption for sales and services used in rebuilding or replacing business property damaged by severe weather on May 4, 2007; exemption certificate79-3606fExemption 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 certificate79-3606hExempt sales for purchases made by 100% disabled residents who have been honorably discharged from the armed forces79-3607Time for returns and payment of tax; forms; extension of time; exceptions; electronic filing79-3608Registration certificates; application; display; revocation by director, when, notice, hearing; appointment of agent; sellers registering under streamlined sales and use tax agreement; unlawful acts79-3609Books 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 equipment79-3610Examination of returns; final determinations; notice; informal conferences; jeopardy assessments79-3611Investigations and hearings79-3612Lien upon property upon sale of business; duties and liability of purchaser79-3613Sufficiency of notice to taxpayer79-3614Confidentiality requirements79-3615Interest and penalties79-3616Bond requirements; amount79-3617Collection of delinquent taxes; tax lien79-3618Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes79-3619Payment, collection and accounting; rules and regulations79-3620Disposition 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 sales79-3620bCity bond finance fund moneys, distribution to cities79-3620dDisposition of moneys collected on Kansas state fairgrounds79-3623Invalidity of part79-3624Invalidity of part of K.S.A. 79-3621, 79-362279-3625Invalidity of part of K.S.A. 79-361979-3630Authorization to enjoin certain persons from engaging in business; restraining order; bond79-3631Use of courts for purpose of enforcement of certain contractual obligations not allowed; exception79-3640Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund79-3643Personal liability for individuals responsible for collection of sales or compensating taxes79-3644Payment of local and state sales and compensating taxes on vessels; proof of payment; disposition of revenue79-3645Refund of sales tax paid upon seeds, fertilizers, insecticides and services; procedure for claims79-3646Letter rulings issued by the department of revenue, when79-3647Gross receipts not inclusive of water protection fees79-3648Separate statement of tax on invoice or billing; presumption of noncollection79-3649Sales tax liability assessments on youth sports participation fees null and void79-3650Direct refunds of sales tax, when; over-collected sales or use taxes79-3651Presumptions 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 requirements79-3652Rights and privileges of audited taxpayers79-3653Streamlined sales tax system for the 21st century act; citation79-3654Same; legislative findings79-3655Same; department of revenue discussions with other states; topics included79-3656Same; pilot projects with other states; agreements, provisions79-3657Same; return information confidential79-3658Same; legislative oversight committee established; composition; authorities and duties79-3659Same; department of revenue report required79-3660Sales taxation managed audit program; definitions79-3661Same; authorities and duties of director of taxation79-3662Same; selection of participants by director79-3663Same; taxpayer duties in managed audit79-3664Same; interest on liabilities reduced79-3665Interstate streamlined sales tax project; participation by the department of revenue; legislative participation79-3666Streamlined sales and use tax agreement conformity act; state sales tax rate changes, effect; notice; sellers relieved from liability to collect in certain circumstances, exceptions79-3667Same; liability for errors in sales tax collection of sellers and certified service providers; database use and requirements79-3668Same; taxing jurisdiction and rate database, requirements79-3669Same; sourcing of retail sales; application of sourcing rules79-3670Same; sourcing rules79-3672Same; advertising and promotional direct mail and other direct mail, requirements and procedures; sourcing; bundled transactions79-3673Same; sourcing rules for sale of telecommunication services; definitions79-3674Same; bad debt deductions from uncollectable taxable sales; requirements and procedures79-3675Same; confidentiality and privacy rights; requirements and procedures79-3676Same; computation of tax by sellers79-3677Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon79-3678Same; effective date of state or local sales or use tax rate changes for certain services79-3679Same; online registration system for sellers; requirements79-3680Same; amnesty for sellers who register; conditions; limitations79-3681Same; methods of remittances79-3682Same; citation of act; effective date79-3683Sourcing provisions; transition period; full compliance effective date; waiver of penalties and interest under certain circumstances79-3684Same; relief from liability of purchasers for not paying correct amount of sales or use tax in certain circumstances79-3685Same; relief from liability of CSP or certain sellers for not collecting correct amount of sales or use taxes in certain circumstances79-3686Same; bundled transactions79-3692Exempt organization identification numbers; requirements and procedures79-3693Refund of sales tax; retailers; applications, requirements; refund claims; consumer applications and refund claims, requirements; sufficient proof requirement79-3694Same; incomplete or insufficient applications, consequences; notification; time to cure; conference, review of application and determination of validity; review of decision79-3695Rate of tax involving contracts for certain construction projects, requirements79-3696Sales by affiliated persons; certain agreements between retailer and executive branch void unless approved by legislature79-3697State and local sales tax liability on sales of certain used motor vehicles; requirements of taxpayer; refunds79-3632Refunds of sales taxes paid upon food for certain persons79-3639aSame; limitation on claim for refund of taxes allowed; valid social security numbers required