Kansas Administrative Code

LP gas withdrawn from a motor vehicle’s cargo tank and used to propel the vehicle on public highways. If LP gas from the cargo tank of a motor vehicle is used to propel the vehicle on public highways, the LP-gas user shall maintain an accurate record of the amount of LP gas consu…

Records. (a) Each LP-gas dealer shall maintain records showing the receipts from all LP-gas fuel sales and the tax collected thereon forthreeyears.Therecordsshallidentifyeachsale made to an LP-gas permit user and shall include the user’s permit number. The records shall doc- umen…

Sales of LP gas to special LP-gas permit users; use of special LP-gas permit user decals. (a) Each operator of any motor vehi- cle that bears a Kansas special permit LP-gas user decal shall either self-report tax on the use of LP gas on a mileage basis or pay the tax in advance, …

Special LP-gas permits. In deter- miningifthetaxespaidinadvancebyaspecialLP- gas permit user are wholly inadequate as provided by K.S.A. 79-3492c and amendments thereto, the taxes paid in advance by other permit holders on similar motor vehicles may be taken into consid- eration …

License applications; bond re- quirements. (a) Each individual, partnership, and corporation that applies for a liquefied pe- troleum gas license shall post a bond equal to its three months’ average tax liability. New business- es shall estimate their tax liability for one year a…

(Authorized by K.S.A. 79-34,102; implementing K.S.A. 79-3490, 79-3492; effective May 1, 1982; amended May 1, 1983; amended March 29, 2002; revoked Oct. 17, 2014.) CONTRACTORS

(Authorized by K.S.A. 79-1008, 79- 1014;effectiveJan.1,1968;revokedMay1,1983.)

(Authorized by K.S.A. 1968 Supp. 79-1009, 79-1014; effective Jan. 1, 1968; amended Jan. 1, 1969; revoked May 1, 1983.)

Change of name, address, or ownership. Each nonresident contractor shall perform each contract under the same name used to register the contract for purposes of K.S.A. 79- 1008 et seq. and amendments thereto, unless the contractor secures and provides the department with a rider …

Registration not assignable. The registration of a contract shall not be assigned or transferred to a different legal entity and shall be used only by the person, partnership, corporation, or other legal entity that the registration identifies as the person or entity that is perf…

(Authorized by K.S.A. 1968 Supp. 79-1010, 79-1014; effective Jan. 1, 1968; amended Jan. 1, 1969; revoked May 1, 1983.)

Bond; time in effect. Each non- resident contractor’s bond required under K.S.A. 79-1010, and amendments thereto, shall be the equivalent of an annual bond that covers only those contracts begun during the calendar year in which the bond is filed. This bond shall remain in effect…

(Authorized by K.S.A. 1968 Supp. 79-1010, 79-1014; effective Jan. 1, 1968; amended Jan. 1, 1969; revoked May 1, 1983.)

Bond; release. The bond required under K.S.A. 79-1008 et seq., and amendments thereto, shall be released only after the contract or contracts secured by the bond are fully per- formed and the secretary of revenue has received the following written releases: (a) A certification fr…

(Authorized by K.S.A. 1975 Supp. 79-3109a, 79-3111, 79-3112, 79-3113b; effective Jan.11968;amended,E-71-8,Jan.1,1971;amend- ed Jan. 1, 1972; amended Jan. 1, 1974; amended May1,1975;amendedMay1,1976;revoked,T-83- 48, Dec. 22, 1982; revoked May 1, 1983.)

(Authorized by K.S.A. 79-3113b; effective Jan. 1, 1968; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

(Authorized by K.S.A. 79-3113b, 79-304; effective Jan. 1, 1968; amended, E-71-8, Jan.1,1971;amendedJan.1,1972;revoked,T-83- 48, Dec. 22, 1982; revoked May 1, 1983.)

(Authorized by K.S.A. 79-3113b and 79-3115; effective Jan. 1, 1968; revoked, E-71-8, Jan. 1, 1971; revoked Jan. 1, 1972.)

(Authorized by K.S.A. 79-3113b, 79-3115; effective Jan. 1, 1968; revoked Jan. 1, 1972.)

(Authorized by K.S.A. 79-3113b, 79-3115; effective Jan. 1, 1968; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

(Authorized by K.S.A. 79-3114, K.S.A. 1974 Supp. 79-3111, 79-3113b; effective Jan. 1, 1968; amended May 1, 1975; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.) 92-16-20 and 92-16-21. (Authorized by K.S.A. 79-3113b, K.S.A. 1971 Supp. 79-3109a; effective Jan. 1, 1972; revok…

(Authorized by K.S.A. 1975 Supp. 79-3111, 79-3113b, 79-3120a; effective Jan. 1, 1968; amended,E-71-8,Jan.1,1971;amendedJan.1,1972; amended Jan. 1, 1974; amended May 1, 1976; re- voked,T-83-48,Dec.22,1982;revokedMay1,1983.)

(Authorized by K.S.A. 1973 Supp. 79-3111, 79-3113a, 79-3113b; effective Jan. 1, 1968; amended, E-71-8, Jan. 1, 1971; amended Jan.1,1972;amendedJan.1,1974;revoked,T-83- 48, Dec. 22, 1982; revoked May 1, 1983.)

(Authorized by K.S.A. 79-3111, 79- 3113b; effective Jan. 1, 1968; amended Jan. 1, 1972; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

(Authorized by K.S.A. 1975 Supp. 79-3108, 79-3109, 79-3109a, 79-3112, 79-3113b; effective Jan. 1, 1968; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; amended May 1, 1976; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

(Authorized by K.S.A. 79-3101, K.S.A. 1975 Supp. 79-3102, 79-3108, 79-3111, 79- 3113b, 79-3120a; effective Jan. 1, 1968; amend- ed Jan. 1, 1969; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; amended May 1, 1975; modified, L. 1976, ch. 420, May 1, 1976; revoked, T-83-48, De…

(Authorized by K.S.A. 79-3108, 79- 3113b; effective Jan. 1, 1968; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.) 680 DEPARTMENT OF REVENUE 92-16-8

(Authorized by K.S.A. 79-3113b, K.S.A. 1971 Supp. 79-3108; effective Jan. 1, 1968; amended Jan. 1, 1972; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.)

(Authorized by K.S.A. 79-3113b, K.S.A. 1971 Supp. 79-3109; effective Jan. 1, 1968; amended, E-71-8, Jan. 1, 1971; amended Jan. 1, 1972; revoked, T-83-48, Dec. 22, 1982; revoked May 1, 1983.) 92-16-10 and 92-16-11. (Authorized by K.S.A. 79-3113b; effective Jan. 1, 1968; revoked, E…

Terms; distributor, retailer. (a) (1) Each person engaged in the business of selling tobacco products in this state who brings or causes to be brought into this state from without the state any tobacco products for sale shall be deemed a distributor unless that person is a retail…

Imposition of tax. (a) The tax im- posed by the cigarette and tobacco products law shall be paid by the distributor who first performs any of the following: (1) Brings or causes to be brought into this state from outside the state tobacco products for sale; (2) makes, manufacture…

Applications; forms. Each per- son required by the cigarette and tobacco prod- ucts act to be licensed as a distributor shall make 681 Special Fuel Tax 92-18-3 application for a license on a form furnished by the director. All questions on the application shall be an- swered comp…

Distributor’s bond. Each applica- tion for a “tobacco products” distributor’s license shall be accompanied by a corporate surety bond submitted on forms prescribed by the director and issued by a surety licensed to do business in the state of Kansas. The bond shall list each plac…

Bond; cancellations. The surety on a bond furnished by a tobacco products dis- tributor as required by the cigarette and tobacco productsactshallbereleasedanddischargedfrom any liability to the state accruing on that bond af- ter the expiration of 60 days from the date upon which…

Refund or credit of tax-exempt tobacco products. A Kansas tobacco products distributor may present a claim for refund of or claim for credit for the tobacco products tax paid on tobacco products sold to the United States gov- ernment or an instrumentality of it that is exempt fro…

(Authorized by K.S.A. 79-3475, 79- 3483; effective, E-69-16, July 23, 1969; effective Jan. 1, 1970; revoked Aug. 23, 2002.) 92-18-2 and 92-18-3. (Authorized by K.S.A. 79-3480, 79-3483; effective, E-69-16, July 23, 1969; effective Jan. 1, 1970; revoked Aug. 23, 2002.) 682 DEPARTME…

(Authorized by K.S.A. 1978 Supp. 79-3478; effective May 1, 1979; revoked Aug. 23, 2002.)

(Authorized by K.S.A. 79-3483, K.S.A. 1982 Supp. 79-3479a; implementing K.S.A. 1982 Supp. 79-3479b; effective, T-83-48, Dec. 22, 1982; effective May 1, 1983; revoked Aug. 23, 2002.)

(Authorized by K.S.A. 79-3483, K.S.A. 1982 Supp. 79-3479a; implementing K.S.A. 1982 Supp. 79-3479a, 79-3479b; effective, T-83-48, Dec. 22, 1982; effective May 1, 1983; re- voked Aug. 23, 2002.)

(Authorized by K.S.A. 79-3483; im- plementing K.S.A. 79-3481, 79-3483; effective May 1, 1987; revoked Aug. 23, 2002.) RETAILERS’ SALES TAX

(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…