Agency 92, Article 19 — KANSAS

(Authorized by K.S.A. 79-3618, 79- 3619; implementing K.S.A. 79-3619, K.S.A. 1982 Supp. 79-3603; effective, E-70-33, July 1, 1970; ef- fective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1983; revoked May 1, 1987.)

(Authorized by K.S.A. 79-3618, implementing K.S.A. 1986 Supp. 79-3602, 79- 3603 as amended by L. 1987, Ch. 182, Sec. 108, K.S.A. 1986 Supp. 79-3607; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effec- tive Jan. 1, 1972; amended May 1, 1988; revoked April 1, …

Property purchased for resale, but used by purchaser. If a wholesaler or retail- er takes tangible personal property from a stock of goods to use for personal consumption or for gifts, he shall enter on his books the amount of the cost of all tangible personal property so removed…

Newspapers, magazines, peri- odicals, trade journals, publications and oth- er printed matter. (a) Newspapers, magazines, periodicals, trade journals, publications and other printed matter are tangible personal property and the receipts from the retail sale of these items are tax…

(AuthorizedbyK.S.A.79-3618;im- plementing K.S.A. 1985 Supp. 79-3602, 79-3603 as amended by L. 1986, Ch. 386, Sec. 1, K.S.A. 1985 Supp. 79-3606 as amended by L. 1986, Ch. 384, Sec. 1; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amend-…

Florists. (a) For purposes of this regulation, “florist” means someone who is engaged in the business of selling flowers, potted plants, nursery stock, bouquets, wreaths, and oth- er similar items at retail. Each florist shall collect sales tax on its sales of tangible personal p…

(Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-3602, 79-3603, 79-3606; ef- fective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; revoked, E-71-21, July 1, 1971; re- voked Jan. 1, 1972.)

Undertakers and funeral di- rectors. Each funeral director who charges a lump sum for a funeral service that covers the to- tal funeral charge, including services and tangible personal property, is required to collect, report, and remit sales tax on 50% of the entire amount charg…

(Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602, 79-3603 as amended by L. 1987, Ch. 182, Sec. 108; effec- tive,E-70-33,July1,1970;effective,E-71-8,Jan.1, 1971; effective Jan. 1, 1972; amended May 1, 1987; amended May 1, 1988; revoked June 26, 1998.)

Gifts, premiums, prizes, cou- pons, and rebates. (a) Each sale of tangible per- sonal property shall be taxable if made to a person who will use the property as a prize or premium or who will give the property away as a gift. Donors of articles of tangible personal property shall…

(Authorized by K.S.A. 2005 Supp. 75-5155 and K.S.A. 2005 Supp. 79-3618; implementing K.S.A. 2005 Supp. 79-3602, as amended by L. 2006, Ch. 202, Sec. 1, K.S.A. 2005 Supp. 79-3607, and K.S.A. 2005 Supp. 79-3609; effective April 13, 2007; revoked April 1, 2011.)

(Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-3602, 79-3603; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; revoked, E-71-21, July 1, 1971; revoked Jan. 1, 1972.)

(Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602, 79- 3603 as amended by L. 1987, Ch. 182, Sec. 108; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1987; amended May 1, 1988; revoked June 26, 1998.)

Signs and billboards.(a)Signs. (1) The custom fabrication, sale, and installation ofasignshallbearetailsale.Thesaleshallbesub- ject to sales tax on the full selling price charged to the consumer. (2) The custom painting, lettering, mainte- nance, and repair of signs shall be reta…

(Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602, 79- 3603 as amended by L. 1987, Ch. 182, Sec. 108, 79-3608, K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 64, Sec. 1; as further amended by L. 1987, Ch. 292, Sec. 32; effective, E-70-33, July 1, 1970; e…

(Authorized by K.S.A. 79-3618, 79-3619; implementing K.S.A. 79-3619, K.S.A. 79-3603, as amended by L. 1986, Ch. 386, Sec. 1; effective May 1, 1987; revoked June 26, 1998.)

Collection schedules for state and local sales tax. (a) Except as provided in K.S.A. 12-189a, and amendments thereto, Kansas retailers shall charge and collect sales tax on each taxable retail sale at a combined tax rate equal to the sum of the state tax rate established by K.S.A…

(Authorized by K.S.A. 79-3608, 79- 3618, K.S.A. 1971 Supp. 79-3602; effective, E-70- 33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked Aug. 23, 2002.)

Gas, water, certain fuel and electricity. (a) An exemption for gas, fuel or elec- tricity shall not be allowed when utilized for the purpose of heating, cooling, and lighting buildings or business premises except electricity, gas, fuel and water actually used by hotels and motels…

Refund of sales tax paid upon food; definitions of “member of a house- hold.” (a) “Member of a household” shall mean any of the following: (1) If the claimant files an individual income tax return, a person, other than the claimant, for whom a personal exemption is or may be clai…

Refund of sales tax paid upon food; definition of domicile; residency re- quirement; temporary absence. (a) “Domi- cile” shall mean that place where a person resides, where the person has an intention to remain, and to which that person intends to return following any absence. (b…

Refund of sales tax paid upon food; right of representative to make a claim 739 Compensating Tax 92-20-4 on behalf of claimant. (a) Each individual filing a refund claim as a legal guardian or conservator of a claimant shall include with the claim an at- tested copy of the court …

Refund of sales tax paid upon food; death of claimant subsequent to filing claim; disbursement of refund. (a) If a claim- ant dies after timely filing a refund claim and a member of the household survives, the surviving member shall submit an affidavit of membership in the claima…

Meals or drinks. (a) Each board- inghouse shall pay the tax on their purchases of food and other supplies. When a boardinghouse serves meals only to persons regularly boarding there and not to the public, sales of these meals arenottaxable.However,ifaboardinghouseholds itself out…

(Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-3602, 79-3603; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked Dec. 13, 2002.)

Admissions. (a) Definitions. For purposes of taxing the receipts received from the sale of admissions, the following definitions shall apply: (1) “Admission” shall mean a right or privilege that allows a person access to, seating in, or use of a place of entertainment, amusement,…

Charges for participation in recreational activities. (a) Definitions. For pur- poses of taxing the fees and charges received for participationinsports,games,andotherrecreation- al activities, the following definitions shall apply: (1) “Sports, games, and other recreational activ…

(Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602, 79- 3603 as amended by L. 1987, Ch. 182, Sec. 108; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1988; revoked Dec. 13, 2002.)

Coin-operated devices, in- cluding vending machines. (a) Except for laun- dry services, retailers shall collect state and local sales tax on the taxable sales of property, amuse- ment, and services made through coin-operated devices. (b)(1) For purposes of this regulation, “coin-…

Renting of rooms by hotels; taxable property and services. (a) Sales tax shall be imposed on the total gross receipts re- ceived from the rental of rooms by hotels as de- fined in K.S.A. 36-501 and amendments thereto. Accommodations generally referred to as “sleep- ing rooms” sha…

(Authorized by K.S.A. 79-3609, 79-3610, 79-3611, 79-3618, K.S.A. 1971 Supp. 79- 3602, 79-3603; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked May 1, 1987.)

(Authorized by K.S.A 79-3618; implementing K.S.A. 79-3609, 79-3610, 79-3611, K.S.A. 1985 Supp. 79-3602, 79-3603 as amended by L. 1986, Ch. 386, Sec. 1; effective May 1, 1987; revoked June 26, 1998.)

Exemption certificates. (a) All retail sales shall be presumed to be taxable. The burden of proving that a sale is exempt from tax shall be on the vendor, unless the vendor takes an exemption certificate from the purchas- er in good faith. (b) A vendor shall be deemed to have acc…

(Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-3606; effective, E-70-33, 705 Kansas Retailers’ Sales Tax 92-19-30 July 1, 1970; effective, E-71-8, Jan. 1, 1971; effec- tive Jan. 1, 1972; revoked May 1, 1987.)

(Authorized by K.S.A. 79-3608, K.S.A. 1973 Supp. 79-3602, 79-3618; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended Jan. 1, 1974; revoked May 1, 1987.)

(Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3608, K.S.A. 1985 Supp. 79-3602; effective May 1, 1987; revoked June 26, 1998.)

Motor carriers. Sales of tangible personal property or services to any motor carrier engaged in the transportation of persons or prop- erty in interstate common-carrier transportation are subject to the Kansas retailers’ sales tax in the same manner as are sales to other firms, p…

Sales in interstate commerce. When tangible personal property is sold within the state and the seller is obligated to deliver it to a point outside the state or to deliver it to a carrier or to the mails for transportation to a point without the state, the retail sales tax does n…

Registration certificates. (a)(1) Every person who is required to collect retailers’ sales tax under the act shall secure a sales tax reg- istration certificate from the department of reve- nue before engaging in business or opening a new place of business in this state. As used …

(Authorized by K.S.A. 79-3618; im- plementing K.S.A. 79-3602, 79-3607, 79-3609; effective, E-70-33, July 1, 1970; effective, E-71- 8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1988; amended June 26, 1998; revoked April 1, 2011.)

Motor vehicles or trailers; iso- lated or occasional sale. (a)(1) An isolated or occasional sale of motor vehicle or trailer is a sale made between private individuals or other entities who, at the time of the sale, are not retailers reg- istered to collect and remit sales or use…

Motor vehicles or trailers. Sales tax shall be imposed on the total selling price of each motor vehicle or trailer to the ultimate user or consumer. The total selling price includes all tangible personal property mounted, installed, applied or otherwise attached or affixed to the…

(Authorized by K.S.A. 79-3618; implementing K.S.A. 1981 Supp. 79-3603, 79- 3606; modified, L. 1979, Ch. 349, May 1, 1979; amended, E-82-26, Dec. 16, 1981; amended May 1, 1982; revoked May 1, 1988.)

(Authorized by K.S.A. 79-3618, K.S.A. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979; amended May 1, 1988; revoked June 26, 1998.)

Permanent extensions of time to file sales and use tax returns. (a) A perma- nent extension of not more than 60 days, may be granted by the director of taxation, for good cause, for filing sales or compensating use returns and for payment of the tax that is due. A request for an …

(Authorized by K.S.A. 79-3618; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979; revoked June 26, 1998.)

(Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3616; effective May 1, 1979; amended May 1, 1986; revoked June 26, 1998.)

Securities: surety bonds, es- crow accounts, and cash bonds. (a) General. Pursuant to K.S.A. 79-3616 and amendments thereto, a retailer may be required to post a se- curity before or after a registration certificate is issued. If a security is required, a written demand for secur…

Jeopardy assessments. The fol- lowing actions by any person liable for tax under the Kansas retailers’ sales tax act shall be deemed reason to believe that a taxpayer is about to depart from the state, or to remove his property there- from, or to conceal himself or his property t…

Natural gas, electricity, heat and water; sales to residential premises. (a) Where sales of natural gas, electricity, heat and water delivered through mains, lines or pipes are made to multi-family dwellings or other buildings in which residential premises are not individual- ly …