79-3685. Same; relief from liability of CSP or certain sellers for not collecting correct amount of sales or use taxes in certain circumstances. (a) If the secretary has certified a CSP's software program as a CAS after determining that the CSP's software program adequately classifies product-based exemptions, which are exemptions based on the description of the product and not based on who purchases the product or how the purchaser intends to use the product, and has accepted the classifications made by such system, then the CSP or model 2 seller is relieved from liability for not collecting sales or use taxes resulting from the CSP or model 2 seller relying on the certification provided by the secretary that the software program submitted by the CSP for review adequately classifies product-based exemptions. A CSP is relieved from liability for not collecting sales and use taxes in the same manner as sellers are relieved from liability under the provisions of K.S.A. 79-3609 and 79-3651, and amendments thereto.
(b) The secretary shall not be responsible for classification of an item or transaction within the product-based exemptions certified. The relief from liability provided in this section shall not be available for a CSP or model 2 seller that has incorrectly classified an item or transaction into a product-based exemption certified by the secretary. This subsection shall not apply to the individual listing of items or transactions within a product definition approved by the secretary. If the secretary determines that an item or transaction is incorrectly classified as to its taxability, the secretary shall notify the CSP or model 2 seller of the incorrect classification. The CSP or model 2 seller shall have 10 days to revise the classification after receipt of notice from the secretary of the determination. Upon expiration of the 10 days, the CSP or model 2 seller shall be liable for the failure to collect the correct amount of sales or use taxes due and owing.
History: L. 2007, ch. 155, ยง 16; 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.