79-3668. Same; taxing jurisdiction and rate database, requirements. (a) The secretary shall provide and maintain a database that describes boundary changes for all taxing jurisdictions. This database shall include a description of the change and the effective date of the change for sales and use tax purposes.
(b) The secretary shall provide and maintain a database of all sales and use tax rates for all taxing jurisdictions. For the identification of counties and cities, codes corresponding to the rates must be provided according to federal information processing standards (FIPS) as developed by the national institute of standards and technology. For the identification of all other jurisdictions, codes corresponding to the rates must be in the format determined by the secretary.
(c) The secretary must provide and maintain a database that assigns each five- and nine-digit zip code to the proper rates and taxing jurisdictions. The lowest combined tax rate imposed in the zip code area shall apply if the area includes more than one tax rate in any level of taxing jurisdiction. If a nine-digit zip code designation is not available for a street address, or if a seller or a CSP is unable to determine the nine-digit zip code designation applicable to a purchase after exercising due diligence to determine the designation, the seller or CSP may apply the rate for the five-digit zip code area. For purposes of this section, there is a rebuttable presumption that a seller or CSP has exercised due diligence if the seller has attempted to determine the nine-digit zip code designation by utilizing software approved by the secretary that makes this designation from the street address and the five-digit zip code applicable to a purchase.
(d) The secretary may provide address-based boundary database records for assigning taxing jurisdictions and associated rates which shall be in addition to the requirements of subsection (c). The database records shall be in the same approved format as the database records pursuant to subsection (c) and shall meet the requirements developed pursuant to the federal mobile telecommunications sourcing act (4 U.S.C. § 119(a)). If the secretary develops address-based assignment database records pursuant to the agreement, sellers that register under the agreement are required to use such database. A seller or CSP shall use such database records in place of the five- and nine-digit zip code database records provided for in subsection (c). If a seller or CSP is unable to determine the applicable rate and jurisdiction using an address-based database record after exercising due diligence, the seller or CSP may apply the nine-digit zip code designation applicable to a purchase. If a nine-digit zip code designation is not available for a street address or if a seller or CSP is unable to determine the nine-digit zip code designation applicable to a purchase after exercising due diligence to determine the designation, the seller or CSP may apply the rate for the five-digit zip code area. For the purposes of this section, there is a rebuttable presumption that a seller or CSP has exercised due diligence if the seller or CSP has attempted to determine the tax rate and jurisdiction by utilizing software approved by the secretary that makes this assignment from the address and zip code information applicable to the purchase. If the secretary has met the requirements of subsection (c), the secretary may also elect to certify vendor provided address-based databases for assigning tax rates and jurisdictions. The databases must be in the same approved format as the database records pursuant to this subsection and must meet the requirements development pursuant to the federal mobile telecommunications sourcing act (4 U.S.C.A. Sec. 119(a)). If the secretary certifies a vendor address-based database, a seller or CSP may use that database in place of the database provided for in this subsection.
(e) The electronic databases provided for in subsections (a), (b), (c) and (d) shall be in downloadable format as determined by the secretary. The databases may be directly provided by the secretary or provided by a vendor as designated by the secretary. A database provided by a vendor as designated by the secretary shall be applicable to and subject to all provisions of K.S.A. 79-3667, and amendments thereto, and this section. These databases shall be provided at no cost to the user of the database. The provisions of subsections (c) and (d) do not apply when the purchased product is received by the purchaser at the business location of the seller.
History: L. 2003, ch. 147, § 14; L. 2007, ch. 155, § 11; July 1.
Structure Kansas Statutes
Article 36 - Kansas Retailers' Sales Tax
79-3601 Title of act; additional to certain other taxes.
79-3603 Retailers' sales tax imposed; rate.
79-3604 Tax paid by consumer and collected by retailer; exceptions; fee.
79-3605 Assumption of tax by retailer unlawful.
79-3606d Exempt sales of fencing materials and services; exemption certificate.
79-3611 Investigations and hearings.
79-3612 Lien upon property upon sale of business; duties and liability of purchaser.
79-3613 Sufficiency of notice to taxpayer.
79-3614 Confidentiality requirements.
79-3615 Interest and penalties.
79-3616 Bond requirements; amount.
79-3617 Collection of delinquent taxes; tax lien.
79-3619 Payment, collection and accounting; rules and regulations.
79-3620b City bond finance fund moneys, distribution to cities.
79-3620d Disposition of moneys collected on Kansas state fairgrounds.
79-3624 Invalidity of part of 79-3621, 79-3622.
79-3625 Invalidity of part of 79-3619.
79-3630 Authorization to enjoin certain persons from engaging in business; restraining order; bond.
79-3646 Letter rulings issued by the department of revenue, when.
79-3647 Gross receipts not inclusive of water protection fees.
79-3648 Separate statement of tax on invoice or billing; presumption of noncollection.
79-3649 Sales tax liability assessments on youth sports participation fees null and void.
79-3650 Direct refunds of sales tax, when; over-collected sales or use taxes.
79-3652 Rights and privileges of audited taxpayers.
79-3653 Streamlined sales tax system for the 21st century act; citation.
79-3654 Same; legislative findings.
79-3655 Same; department of revenue discussions with other states; topics included.
79-3656 Same; pilot projects with other states; agreements, provisions.
79-3657 Same; return information confidential.
79-3658 Same; legislative oversight committee established; composition; authorities and duties.
79-3659 Same; department of revenue report required.
79-3660 Sales taxation managed audit program; definitions.
79-3661 Same; authorities and duties of director of taxation.
79-3662 Same; selection of participants by director.
79-3663 Same; taxpayer duties in managed audit.
79-3664 Same; interest on liabilities reduced.
79-3668 Same; taxing jurisdiction and rate database, requirements.
79-3669 Same; sourcing of retail sales; application of sourcing rules.
79-3673 Same; sourcing rules for sale of telecommunication services; definitions.
79-3674 Same; bad debt deductions from uncollectable taxable sales; requirements and procedures.
79-3675 Same; confidentiality and privacy rights; requirements and procedures.
79-3676 Same; computation of tax by sellers.
79-3678 Same; effective date of state or local sales or use tax rate changes for certain services.
79-3679 Same; online registration system for sellers; requirements.
79-3680 Same; amnesty for sellers who register; conditions; limitations.
79-3681 Same; methods of remittances.
79-3682 Same; citation of act; effective date.
79-3686 Same; bundled transactions.
79-3692 Exempt organization identification numbers; requirements and procedures.
79-3695 Rate of tax involving contracts for certain construction projects, requirements.