Agency 92, Article 19 — KANSAS

(Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 3602; effective May 1, 1988; revoked June 26, 1998.)

Caterers. (a) Each person en- gaged in the business of catering is a retailer as defined in K.S.A. 1986 Supp. 79-3602(d). Each retailer shall collect sales tax on the total gross re- ceipts received from the sale of food, meals and drinks, other than alcoholic liquor as defined i…

Retailer’s duties when a retail business moves, ceases operation, or changes its name, ownership, or form of ownership. (a) If a retailer ceases to do business or if a change of ownership occurs through the sale of a business or through a change in the legal form of business owne…

Leased departments. Where a person engaged in the business of selling tangible personal property or taxable services has leased 695 Kansas Retailers’ Sales Tax 92-19-13a certainpartsofthepremiseswhereinthatbusiness is conducted by other persons for use in selling tangible persona…

(Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602, K.S.A. 1986 Supp. 3603 as amended by L. 1987, Ch. 182, Sec. 108, K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1, effective May 1, 1988; revoked…

Mobile phone, cellular phone, beeper and similar services. (a) Sales tax shall be imposed on the gross receipts received from cable, community antennea, subscriber radio and television services. A mobile phone, cellular phone, beeper or other similar services is deemed to be a su…

Retail sales between related entities. (a) Each interdepartmental transfer of tangible personal property and taxable services between various departments of a single legal en- tity shall not constitute a sale subject to sales tax. (b) Each transfer of tangible personal property a…

Membership fees and dues. (a) Each public or private club, organization, or busi- ness charging dues to members for the use of the facilities for recreation or entertainment shall col- lect sales tax on the gross receipts received from the dues, except for the following: (1) Club…

Accounting periods; monthly filing of returns. Each retailer whose total tax liability exceeds $1600.00 in any one calendar year shall file a sales tax return on or before the twenty- fifth day of every calendar month, regardless of the accounting method employed by the retailer.…

(Authorized by 79-3618; imple- menting K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1; effective May 1, 1988; revoked July 27, 2001.)

Sales to political subdivisions of the state of Kansas. (a) All direct purchases of tangible personal property and taxable services by a political subdivision of the state of Kansas shall be exempt from sales tax, unless otherwise provided by law. (b) To qualify as a direct purch…

Sales to the United States, its agencies and instrumentalities. (a) All direct purchases made by the United States, its agen- cies or instrumentalities for the use of the Unit- ed States, its agencies or instrumentalities shall not be taxable except when the United States has pro…

(Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3615; effective May 1, 1988; revoked June 26, 1998.)

Oil, gas and water wells. (a) Sales of drilling materials or other property incor- porated into an oil, gas or water well to contrac- tors, subcontractors or repairmen for use by them in original construction projects including drilling, equipping,furnishing,repairing,servicing,a…

(Authorized by K.S.A. 79-3618; im- plementing K.S.A. 1986 Supp. 79-3602, 79-3608, K.S.A. 1986 Supp. 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;effectiveJan.1,1972; amended May 1, 1988; revoked June 26, 1998.)

(Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602; K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108; effective May 1, 1988, revoked, T-89-16, May 1, 1988; revoked Nov. 14, 1988.)

Abatement of final tax lia- bilities. The requirements and procedures for abatement of final sales and compensating tax liabilities shall be those requirements and proce- dures specified in K.A.R. 92-12-66a. (Authorized by and implementing K.S.A. 2005 Supp. 75-5155 and K.S.A. 200…

Direct pay permits. (a)(1) “Cer- tificate,” as used in this regulation, shall mean a direct payment certificate issued by the depart- ment to a permit holder that explains direct pay authority to retailers and can be provided to retail- ers in lieu of a direct pay permit. (2) “De…

(Authorized by K.S.A. 79-3608, 79- 3618, K.S.A. 1971 Supp. 79-3602, 79-3603; effec- tive,E-70-33,July1,1970;effective,E-71-8,Jan.1, 1971; effective Jan. 1, 1972; revoked May 1, 1988.)