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Kansas Statutes > Chapter 79 > Article 36 - Kansas Retailers' Sales Tax
Written by Steven Daily, LawServer Attorney-Editor   
Last Updated April 18, 2010

Kansas Statutes > Chapter 79 > Article 36 - Kansas Retailers' Sales Tax


Current as of: 2009
§ 79-3601Title of act; additional to certain other taxes
§ 79-3602Definitions
§ 79-3603Retailers' sales tax imposed; rate
§ 79-3604Tax paid by consumer and collected by retailer; exceptions; fee
§ 79-3605Assumption of tax by retailer unlawful
§ 79-3606Exempt sales
§ 79-3606dExempt sales of fencing materials and services
§ 79-3606eExemption for sales and services used in rebuilding or replacing business property damaged by severe weather on May 4, 2007; exemption certificate
§ 79-3606fExemption 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 certificate
§ 79-3607Time for returns and payment of tax; forms; extension of time; exceptions
§ 79-3608Registration certificates; application; display; revocation by director, when, notice, hearing; appointment of agent; sellers registering under streamlined sales and use tax agreement; unlawful acts
§ 79-3609Books and records; inspection; preservation; actions for collection; exemption certificates; refunds and credits; limitations; extension of period for making assessment or filing refund claim; interest on overpayments; payment of certain refunds of tax pa
§ 79-3610Examination of returns; final determinations; notice; informal conferences; jeopardy assessments
§ 79-3611Investigations and hearings
§ 79-3612Lien upon property upon sale of business; duties and liability of purchaser
§ 79-3613Sufficiency of notice to taxpayer
§ 79-3614Confidentiality requirements
§ 79-3615Interest and penalties
§ 79-3616Bond requirements; amount
§ 79-3617Collection of delinquent taxes; tax lien
§ 79-3618Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes
§ 79-3619Payment, collection and accounting; rules and regulations
§ 79-3620Disposition of moneys; sales tax refund fund; credit to state highway fund; credit to city bond finance fund
§ 79-3620bCity bond finance fund moneys, distribution to cities
§ 79-3623Invalidity of part
§ 79-3624Invalidity of part of 79-3621, 79-3622
§ 79-3625Invalidity of part of 79-3619
§ 79-3630Authorization to enjoin certain persons from engaging in business; restraining order; bond
§ 79-3631Use of courts for purpose of enforcement of certain contractual obligations not allowed; exception
§ 79-3632Refunds of sales taxes paid upon food for certain persons
§ 79-3633Refund of sales tax paid upon food; definitions
§ 79-3634Same; right to file claim; death of claimant; disbursement; disposition in absence of claim
§ 79-3635Same; amount of refund; claimants of same household to claim on common form; deadline for filing claim, exceptions; alternative income tax credit; cost-of-living adjustments
§ 79-3636Same; forms and instructions; duties of county officers; rules and regulations
§ 79-3637Same; information required in support of claim
§ 79-3638Same; claim filed with fraudulent intent; recovery of refund; interest; misdemeanor
§ 79-3639Same; claim examination and final determination by director of taxation
§ 79-3640Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund
§ 79-3643Personal liability for individuals responsible for collection of sales or compensating taxes
§ 79-3644Payment of local and state sales and compensating taxes on vessels; proof of payment; disposition of revenue
§ 79-3645Refund of sales tax paid upon seeds, fertilizers, insecticides and services; procedure for claims
§ 79-3646Letter rulings issued by the department of revenue, when
§ 79-3647Gross receipts not inclusive of water protection fees
§ 79-3648Separate statement of tax on invoice or billing; presumption of noncollection
§ 79-3649Sales tax liability assessments on youth sports participation fees null and void
§ 79-3650Direct refunds of sales tax, when; over-collected sales or use taxes
§ 79-3651Presumptions relating to exemption certificates; form of certificates; duties of presenters of exemption certificates; requirements when issued based on status of entity; penalties
§ 79-3652Rights and privileges of audited taxpayers
§ 79-3653Streamlined sales tax system for the 21st century act; citation
§ 79-3654Same; legislative findings
§ 79-3655Same; department of revenue discussions with other states; topics included
§ 79-3656Same; pilot projects with other states; agreements, provisions
§ 79-3657Same; return information confidential
§ 79-3658Same; legislative oversight committee established; composition; authorities and duties
§ 79-3659Same; department of revenue report required
§ 79-3660Sales taxation managed audit program; definitions
§ 79-3661Same; authorities and duties of director of taxation
§ 79-3662Same; selection of participants by director
§ 79-3663Same; taxpayer duties in managed audit
§ 79-3664Same; interest on liabilities reduced
§ 79-3665Interstate streamlined sales tax project; participation by the department of revenue; legislative participation
§ 79-3666Streamlined sales and use tax agreement conformity act; state sales tax rate changes, effect; notice
§ 79-3667Same; liability for errors in sales tax collection of sellers and certified service providers; database use and requirements
§ 79-3668Same; taxing jurisdiction and rate database, requirements
§ 79-3669Same; sourcing of retail sales; application of sourcing rules
§ 79-3670Same; sourcing rules
§ 79-3672Same; direct mail forms or information; requirements and procedures
§ 79-3673Same; sourcing rules for sale of telecommunication services; definitions
§ 79-3674Same; bad debt deductions from uncollectable taxable sales; requirements and procedures
§ 79-3675Same; confidentiality and privacy rights; requirements and procedures
§ 79-3676Same; computation of tax by sellers
§ 79-3677Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon
§ 79-3678Same; effective date of state or local sales or use tax rate changes for certain services
§ 79-3679Same; online registration system for sellers; requirements
§ 79-3680Same; amnesty for sellers who register; conditions; limitations
§ 79-3681Same; methods of remittances
§ 79-3682Same; citation of act; effective date
§ 79-3683Sourcing provisions; transition period; full compliance effective date; waiver of penalties and interest under certain circumstances
§ 79-3684Same; relief from liability of purchasers for not paying correct amount of sales or use tax in certain circumstances
§ 79-3685Same; relief from liability of CSP or certain sellers for not collecting correct amount of sales or use taxes in certain circumstances
§ 79-3686Same; bundled transactions
§ 79-3692Exempt organization identification numbers; requirements and procedures
§ 79-3693Refund of sales tax; retailers; applications, requirements; refund claims; consumer applications and refund claims, requirements; sufficient proof requirement
§ 79-3694Same; incomplete or insufficient applications, consequences; notification; time to cure; conference, review of application and determination of validity; review of decision

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