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79-3601 Title of act; additional to certain other taxes. - 79-3601. Title of act; additional to certain other taxes. This...
79-3602 Definitions. - 79-3602. Definitions. Except as otherwise provided, as used in the...
79-3603 Retailers' sales tax imposed; rate. - 79-3603. Retailers' sales tax imposed; rate. For the privilege of...
79-3604 Tax paid by consumer and collected by retailer; exceptions; fee. - 79-3604. Tax paid by consumer and collected by retailer; exceptions;...
79-3605 Assumption of tax by retailer unlawful. - 79-3605. Assumption of tax by retailer unlawful. It shall be...
79-3606 Exempt sales. - 79-3606. Exempt sales. The following shall be exempt from the...
79-3606d Exempt sales of fencing materials and services; exemption certificate. - 79-3606d. Exempt sales of fencing materials and services; exemption certificate....
79-3606e Exemption for sales and services used in rebuilding or replacing business property damaged by severe weather on May 4, 2007; exemption certificate. - 79-3606e. Exemption for sales and services used in rebuilding or...
79-3606f Exemption 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. - 79-3606f. Exemption for sales and services used rebuilding or replacing...
79-3607 Time for returns and payment of tax; forms; extension of time; exceptions; electronic filing. - 79-3607. Time for returns and payment of tax; forms; extension...
79-3608 Registration certificates; application; display; revocation by director, when, notice, hearing; appointment of agent; sellers registering under streamlined sales and use tax agreement; unlawful acts. - 79-3608. Registration certificates; application; display; revocation by director, when, notice,...
79-3609 Books and records; inspection; preservation; actions for collection; exemption certificates, requirements; refunds and credits; limitations; extension of period for making assessment or filing refund claim; interest on overpayments; payment o... - 79-3609. Books and records; inspection; preservation; actions for collection; exemption...
79-3610 Examination of returns; final determinations; notice; informal conferences; jeopardy assessments. - 79-3610. Examination of returns; final determinations; notice; informal conferences; jeopardy...
79-3611 Investigations and hearings. - 79-3611. Investigations and hearings. For the purpose of ascertaining the...
79-3612 Lien upon property upon sale of business; duties and liability of purchaser. - 79-3612. Lien upon property upon sale of business; duties and...
79-3613 Sufficiency of notice to taxpayer. - 79-3613. Sufficiency of notice to taxpayer. All notices required to...
79-3614 Confidentiality requirements. - 79-3614. Confidentiality requirements. Any information obtained by the department of...
79-3615 Interest and penalties. - 79-3615. Interest and penalties. (a) If any taxpayer shall fail...
79-3616 Bond requirements; amount. - 79-3616. Bond requirements; amount. When, in the judgment of the...
79-3617 Collection of delinquent taxes; tax lien. - 79-3617. Collection of delinquent taxes; tax lien. Whenever any taxpayer...
79-3618 Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes. - 79-3618. Administration; rules and regulations; payment upon basis of gross...
79-3619 Payment, collection and accounting; rules and regulations. - 79-3619. Payment, collection and accounting; rules and regulations. (a) For...
79-3620 Disposition of moneys; sales tax refund fund; credit to state highway fund; credit to city bond finance fund; intermodal facility district, definition, disposition, requirements and procedures for certain sales tax revenue on utility sales. - 79-3620. Disposition of moneys; sales tax refund fund; credit to...
79-3620b City bond finance fund moneys, distribution to cities. - 79-3620b. City bond finance fund moneys, distribution to cities. Moneys...
79-3620d Disposition of moneys collected on Kansas state fairgrounds. - 79-3620d. Disposition of moneys collected on Kansas state fairgrounds. (a)...
79-3623 Invalidity of part. - 79-3623. Invalidity of part. If any section, subsection, clause, sentence...
79-3624 Invalidity of part of 79-3621, 79-3622. - 79-3624. Invalidity of part of 79-3621, 79-3622. If any section,...
79-3625 Invalidity of part of 79-3619. - 79-3625. Invalidity of part of 79-3619. If any section, subsection,...
79-3630 Authorization to enjoin certain persons from engaging in business; restraining order; bond. - 79-3630. Authorization to enjoin certain persons from engaging in business;...
79-3631 Use of courts for purpose of enforcement of certain contractual obligations not allowed; exception. - 79-3631. Use of courts for purpose of enforcement of certain...
79-3640 Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund. - 79-3640. Refund of sales tax paid upon property or services...
79-3643 Personal liability for individuals responsible for collection of sales or compensating taxes. - 79-3643. Personal liability for individuals responsible for collection of sales...
79-3644 Payment of local and state sales and compensating taxes on vessels; proof of payment; disposition of revenue. - 79-3644. Payment of local and state sales and compensating taxes...
79-3645 Refund of sales tax paid upon seeds, fertilizers, insecticides and services; procedure for claims. - 79-3645. Refund of sales tax paid upon seeds, fertilizers, insecticides...
79-3646 Letter rulings issued by the department of revenue, when. - 79-3646. Letter rulings issued by the department of revenue, when....
79-3647 Gross receipts not inclusive of water protection fees. - 79-3647. Gross receipts not inclusive of water protection fees. The...
79-3648 Separate statement of tax on invoice or billing; presumption of noncollection. - 79-3648. Separate statement of tax on invoice or billing; presumption...
79-3649 Sales tax liability assessments on youth sports participation fees null and void. - 79-3649. Sales tax liability assessments on youth sports participation fees...
79-3650 Direct refunds of sales tax, when; over-collected sales or use taxes. - 79-3650. Direct refunds of sales tax, when; over-collected sales or...
79-3651 Presumptions relating to exemption certificates; form of certificates; payment requirements; duties of presenters of exemption certificates; requirements when issued based on status of entity; penalties. - 79-3651. Presumptions relating to exemption certificates; form of certificates; payment...
79-3652 Rights and privileges of audited taxpayers. - 79-3652. Rights and privileges of audited taxpayers. In addition to...
79-3653 Streamlined sales tax system for the 21st century act; citation. - 79-3653. Streamlined sales tax system for the 21st century act;...
79-3654 Same; legislative findings. - 79-3654. Same; legislative findings. The legislature finds that: (a) State...
79-3655 Same; department of revenue discussions with other states; topics included. - 79-3655. Same; department of revenue discussions with other states; topics...
79-3656 Same; pilot projects with other states; agreements, provisions. - 79-3656. Same; pilot projects with other states; agreements, provisions. The...
79-3657 Same; return information confidential. - 79-3657. Same; return information confidential. Return information submitted to any...
79-3658 Same; legislative oversight committee established; composition; authorities and duties. - 79-3658. Same; legislative oversight committee established; composition; authorities and duties....
79-3659 Same; department of revenue report required. - 79-3659. Same; department of revenue report required. By March 1,...
79-3660 Sales taxation managed audit program; definitions. - 79-3660. Sales taxation managed audit program; definitions. For purposes of...
79-3661 Same; authorities and duties of director of taxation. - 79-3661. Same; authorities and duties of director of taxation. The...
79-3662 Same; selection of participants by director. - 79-3662. Same; selection of participants by director. The director shall...
79-3663 Same; taxpayer duties in managed audit. - 79-3663. Same; taxpayer duties in managed audit. Information provided by...
79-3664 Same; interest on liabilities reduced. - 79-3664. Same; interest on liabilities reduced. Upon completion of the...
79-3665 Interstate streamlined sales tax project; participation by the department of revenue; legislative participation. - 79-3665. Interstate streamlined sales tax project; participation by the department...
79-3666 Streamlined sales and use tax agreement conformity act; state sales tax rate changes, effect; notice; sellers relieved from liability to collect in certain circumstances, exceptions. - 79-3666. Streamlined sales and use tax agreement conformity act; state...
79-3667 Same; liability for errors in sales tax collection of sellers and certified service providers; database use and requirements. - 79-3667. Same; liability for errors in sales tax collection of...
79-3668 Same; taxing jurisdiction and rate database, requirements. - 79-3668. Same; taxing jurisdiction and rate database, requirements. (a) The...
79-3669 Same; sourcing of retail sales; application of sourcing rules. - 79-3669. Same; sourcing of retail sales; application of sourcing rules....
79-3670 Same; sourcing rules. - 79-3670. Same; sourcing rules. (a) The retail sale, excluding lease...
79-3672 Same; advertising and promotional direct mail and other direct mail, requirements and procedures; sourcing; bundled transactions. - 79-3672. Same; advertising and promotional direct mail and other direct...
79-3673 Same; sourcing rules for sale of telecommunication services; definitions. - 79-3673. Same; sourcing rules for sale of telecommunication services; definitions....
79-3674 Same; bad debt deductions from uncollectable taxable sales; requirements and procedures. - 79-3674. Same; bad debt deductions from uncollectable taxable sales; requirements...
79-3675 Same; confidentiality and privacy rights; requirements and procedures. - 79-3675. Same; confidentiality and privacy rights; requirements and procedures. (a)...
79-3676 Same; computation of tax by sellers. - 79-3676. Same; computation of tax by sellers. (a) When the...
79-3677 Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon. - 79-3677. Same; taxability matrix for products or services; relief from...
79-3678 Same; effective date of state or local sales or use tax rate changes for certain services. - 79-3678. Same; effective date of state or local sales or...
79-3679 Same; online registration system for sellers; requirements. - 79-3679. Same; online registration system for sellers; requirements. (a) The...
79-3680 Same; amnesty for sellers who register; conditions; limitations. - 79-3680. Same; amnesty for sellers who register; conditions; limitations. (a)...
79-3681 Same; methods of remittances. - 79-3681. Same; methods of remittances. When registering under the agreement,...
79-3682 Same; citation of act; effective date. - 79-3682. Same; citation of act; effective date. (a) The provisions...
79-3683 Sourcing provisions; transition period; full compliance effective date; waiver of penalties and interest under certain circumstances. - 79-3683. Sourcing provisions; transition period; full compliance effective date; waiver...
79-3684 Same; relief from liability of purchasers for not paying correct amount of sales or use tax in certain circumstances. - 79-3684. Same; relief from liability of purchasers for not paying...
79-3685 Same; relief from liability of CSP or certain sellers for not collecting correct amount of sales or use taxes in certain circumstances. - 79-3685. Same; relief from liability of CSP or certain sellers...
79-3686 Same; bundled transactions. - 79-3686. Same; bundled transactions. (a) As used in this section:...
79-3692 Exempt organization identification numbers; requirements and procedures. - 79-3692. Exempt organization identification numbers; requirements and procedures. On and...
79-3693 Refund of sales tax; retailers; applications, requirements; refund claims; consumer applications and refund claims, requirements; sufficient proof requirement. - 79-3693. Refund of sales tax; retailers; applications, requirements; refund claims;...
79-3694 Same; incomplete or insufficient applications, consequences; notification; time to cure; conference, review of application and determination of validity; review of decision. - 79-3694. Same; incomplete or insufficient applications, consequences; notification; time to...
79-3695 Rate of tax involving contracts for certain construction projects, requirements. - 79-3695. Rate of tax involving contracts for certain construction projects,...
79-3696 Sales by affiliated persons; certain agreements between retailer and executive branch void unless approved by legislature. - 79-3696. Sales by affiliated persons; certain agreements between retailer and...