58-1014. Legislative findings. The legislature finds:
(a) There are greater opportunities for deception and fraud in public auction sales of new goods, wares and merchandise by itinerant merchants than in public auction sales of new goods, wares and merchandise by established places of business;
(b) that itinerant merchants who conduct such public auction sales require more policing and regulation and are a greater burden to the communities where such sales are held since they assume little or no responsibility for the welfare of such communities as do established businesses;
(c) that public auction sales by itinerant merchants of new goods, wares and merchandise might be used to dispose of stolen new goods, wares and merchandise and thus require more policing and regulation since itinerant merchants are usually one place one day and gone from such place on the following day; and
(d) that itinerant merchants conducting public auction sales of new goods, wares and merchandise frequently leave the state without paying to the director of revenue the Kansas retailers' sales tax which they have or should have collected at the time of making sales at such public auction sales.
History: L. 1961, ch. 265, ยง 1; July 1.
Structure Kansas Statutes
Chapter 58 - Personal And Real Property
Article 10 - New Goods Public Auction Law
58-1016 License required to conduct certain auction sales; unlawful acts.
58-1017 Same; filing application; contents; verification.
58-1018 Same; bond requirements; process; actions.
58-1019 Same; license fees; disposition of moneys.
58-1021 Same; inventory of goods sold; copy to director of revenue.
58-1022 Same; penalties for violations of act.
58-1023 Auction sales; act inapplicable to certain sales.
58-1024 Same; licensing and regulation of public auctions by cities; limitation.