79-3705c. Collection of tax and other duties of retailers. Every retailer doing business in this state and making sales of tangible personal property for use, storage or consumption in this state, not exempted under the provisions of this act, shall at the time of making such sales, whether within or without the state, collect the tax imposed by this act from the purchaser, and give the purchaser a receipt therefor. Each such retailer shall list with the director the name and address of all his or her agents operating in this state, and the location of any and all his or her distribution or sales houses or offices or other places of business in this state.
History: L. 1945, ch. 370, § 7; L. 1957, ch. 511, § 2; June 29.
Structure Kansas Statutes
Article 37 - Kansas Compensating Tax
79-3703 Compensating use tax imposed; rate.
79-3703a Evidence that property was sold for use in state.
79-3705 Rate where article already subjected to tax.
79-3705a Tax paid by consumer or user; duty of retailer; returns.
79-3705b Assumption of tax by retailer unlawful.
79-3705c Collection of tax and other duties of retailers.
79-3705d Collection by retailer not doing business within state; permit; cancellation.
79-3705e Tax collected as debt owed by retailer.
79-3708 Penalties for violations.
79-3709 Collection procedure when tax not paid.