Kansas Administrative Code

Application for certificates. (a) Each retailer doing business in the state of Kansas shall apply for a certificate of registration. Each application shall be on a form prescribed by the director of taxation and shall include the following information: (1) The name of the person,…

State sales tax regulations. The substance and provisions of all regulations per- taining to the state sales tax laws which are now in effect or which may hereafter be adopted and are not incompatible are hereby made a part of the local sales tax regulations as far as they are ap…

(Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-4425, 79-4426, K.S.A. 12- 189 as amended by L. 1987, Ch. 63, Sec. 2; imple- menting K.S.A. 12-189 as amended by L. 1987, Ch. 63, Sec. 2, K.S.A. 1986 Supp. 12-191; effec- tive, E-71-21, July 1, 1971; effective Jan. 1, 1972; amend…

Place of sale—no fixed place of business. Sales made by retailers who have no fixed or determinable place of business are con- sidered, for local sales tax purposes, to be con- summated at the place where the sale is made irrespective of the location of their permanent mailing ad…

Place of business—auction- eers. For the purpose of local sales tax the place of business of auctioneers who conduct auction sales in different taxing jurisdictions shall be deemed to be the place where the auction is held. (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-4425…

Place of business—vending machines. The retailer’s place of business when making sales through a vending machine is the place where the vending machine is located when such sales are made. (Authorized by K.S.A. 79- 3618, K.S.A. 1971 Supp. 79-4425, 79-4426; effec- tive, E-71-21, J…

Place of business; sales from vehicle. If a retailer makes actual sales or deliv- eries from a vehicle in which a stock of goods is being carried for sale, the retailer’s place of busi- ness shall be each place where a sale or delivery is made. The vehicle carrying the stock of g…

Place of sale—meals, food and drinks sold on common carriers. Retail sales of meals, food and drinks sold on common carriers shall be considered to have been consummated at the place where the first element of the sale occurred. (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79…

(Authorized by K.S.A. 79-3618, 79-3619, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972; revoked April 13, 2007.)

(Authorized by K.S.A. 1985 Supp. 12-189; implementing K.S.A. 1985 Supp. 12-191; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972; amended, E-77-1, Jan. 13, 1976; amended Feb. 15, 1977; amended May 1, 1987; revoked April 13, 2007.) 746 DEPARTMENT OF REVENUE 92-21-18

(Authorized by K.S.A. 79-3618, 79-3619, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972; revoked June 26, 1998.)

Gross receipts as applied to lo- cal sales tax. Local sales tax is imposed on the gross receipts received from taxable retail sales. Gross receipts are the same for local sales tax pur- poses as they are for state sales tax purposes and shall include freight and transportation ch…

(Authorized by K.S.A. 79-3618, 79- 3619, K.S.A. 1971 Supp. 79-3603, 79-4425, 79- 4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972; revoked, T-83-48, Dec. 22, 1982; re- voked May 1, 1983.)

(Authorized by K.S.A. 12-189, 79-3618, 79-3619; implementing K.S.A. 12-189, K.S.A. 1982 Supp. 79-3603; effective, T-83-48, Dec. 22, 1982; effective May 1, 1983; revoked May 1, 1987.)

(Authorized by K.S.A. 79-3618, 79-3619, K.S.A. 1985 Supp. 12-189; implement- ing K.S.A. 79-3603 as amended by L. 1986, Ch. 386, Sec. 1, K.S.A. 1985 Supp. 12-189; effective May 1, 1987; revoked June 26, 1998.)

Registration. A retailer’s registra- tion under the state sales tax act is sufficient for the purposes of the local sales tax act. Special registration for collection of local sales tax will not be required. (Authorized by K.S.A. 79-3608, 79-3618, 79-3619, K.S.A. 1971 Supp. 79-44…

Interest—penalties—limita- tions—procedure. All interest, penalties and procedures such as the making of assessments, the venue and mode of conducting hearings, matters pertaining to review of decisions and statutes of limitation are the same as interest, penalties and procedures…

Filing of returns. Every person responsible for the collection of local sales tax is required to make a combined state and local sales tax return to the department of revenue in the same manner and same time as required for filing state sales tax returns. The return form, includi…

Application of local sales tax. Lo- cal sales tax applies in any case in which state sales tax applies if the sale is consummated as provided 745 Local Retailers’ Sales Tax 92-21-17 by state statutes or regulations in a county or city having a local sales tax. Local sales tax app…

(Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972; re- voked April 13, 2007.)

(Authorized by K.S.A. 12-189 as amended by L. 1987, Ch. 63, Sec. 2; implement- ing K.S.A. 12-189 as amended by L. 1987, Ch. 63, Sec. 2, K.S.A. 1986 Supp. 12-191; effective, E-71- 21, July 1, 1971; effective Jan. 1, 1972; amended May 1, 1988; revoked April 13, 2007.)

Place of sale—telephone—gas— water—electricity—heat. For local sales tax purposes retail sales involving the use, consump- tionorfurnishingofgas,water,electricityandheat shall be considered to have been consummated at the situs of the user or recipient thereof, and retail sales i…

(Authorized by K.S.A. 79-4510, K.S.A. 1979 Supp. 79-4508; effective Jan. 1, 1974; amended, E-80-2, Jan. 18, 1979; amended May 1, 1979; revoked, L. 1980, ch. 342, May 1, 1980.)

(Authorized by K.S.A. 1976 Supp. 79-4502(b), 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Household income. Household income shall not include the income of a depen- dent minor or an incapacitated person who oc- cupies the homestead if the person is not seized of legal title or a party to the rental agreement of the homestead. (Authorized by K.S.A. 79-4510; implementi…

Ownership; definitions. Own- ership shall include a vendee in possession under a land contract, a life tenant, a beneficiary under a trust and one or more joint tenants or tenants in common. (a) Vendee in possession under land contract: a claimant purchasing a homestead under a l…

(Authorized by K.S.A. 1976 Supp. 79-4502(f), 79-4509, 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Rent constituting property taxes accrued; services. A claimant shall not include services rendered within gross rent as an equivalent of cash. (Authorized by K.S.A. 79- 4510; implementing K.S.A. 79-4502; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; amended May 1, 1…

(Authorized by K.S.A. 1976 Supp. 79-4502(e), 79-4507, 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

(Authorized by K.S.A. 1976 Supp. 79-4510, 79-4515; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Exercise of right to file claim on behalf of claimant. Each individual filing 748 DEPARTMENT OF REVENUE 92-22-18 a claim as a legal guardian or conservator shall attach an attested copy of the court order grant- ing the power under which the claim is filed. An individual filing a…

Death of claimant subsequent to filing claim; disbursement of refund. (a) When a claimant dies after properly filing a timely claim, a disbursement to another member of the household shall not be allowed by the director of taxation unless an affidavit of membership in the claiman…

(Authorized by K.S.A. 79-4510; implementing K.S.A. 79-4505, 79-4517; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; amended May 1, 1986; revoked April 19, 2002.)

(Authorized by K.S.A. 79-4501, 79- 4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked, E-80-2, Jan. 18, 1979; re- voked May 1, 1979.)

(Authorized by K.S.A. 1976 Supp. 79-4508, 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

(Authorized by K.S.A. 1976 Supp. 79-4504, 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

(Authorized by K.S.A. 1976 Supp. 79-4502(f), 79-4502(i), 79-4502(j), 79-4510; effec- tive, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked April 19, 2002.)

Computation of amount of claim; rental and ownership of a homestead during the same calendar year. (a) If a claim- ant owns a homestead and the claimant and the claimant’s household occupy the homestead for a portion of a calendar year and for the remain- der of the calendar year…

(Authorized by K.S.A. 1976 Supp. 79-4502(d), 79-4502(f), 79-4502(i), 79-4502(j), 79-4509, 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked April 19, 2002.)

Proof in support of claim. (a) Proof of ownership of property for which a homestead property tax refund is claimed shall be provided by submitting a copy of the deed to the property to the director of taxation. If a deed has not been recorded to indicate ownership of the property…

(Authorized by K.S.A. 1976 Supp. 79-4510, 79-4516; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.) 92-22-27 to 92-22-29. (Authorized by K.S.A. 1976 Supp. 79-4510, 79-4513; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1,…

(Authorized by K.S.A. 79-4510, K.S.A. 1978 Supp. 79-4501, 79-4502(e), 79-4508; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; amended, E-80-2, Jan. 18, 1979; amend- ed May 1, 1979; revoked May 1, 1986.)

(Authorized by K.S.A. 1976 Supp. 79-4510, 79-4511(c); effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

(Authorized by K.S.A. 1976 Supp. 79-4510, 79-4514; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Homestead; charges for ser- vices, furniture, personal property, etc. In computing gross rent, the amount of rent which is attributable to services, furniture, personal property, etc. is the fair retail value of such item or service and not the cost of such item or service to the…

Dependent children of claim- ant. A child shall be considered a dependent child if all of the following requirements are met for the calendar year for which the claim is submitted: (a) The child was born before the beginning of the calendar year. (b) The child is or may be claime…

Complete filing required. (a) A refund claim shall not be considered actually filed with or in the possession of the department of rev- enue until the claim is complete. (b) To be considered complete, a refund claim shall disclose all information concerning the claim and shall be…

Domicile; temporary absence. (a) “Domicile” shall mean that place where a per- son resides, where the person has an intention to remain, and to which that person intends to re- turn following any absence. (b) The claimant shall have maintained a domi- cile within the state of Kan…

Homestead used for rental or business purposes. If a portion of the home- stead is used for rental or business purposes, that part of ad valorem property tax applicable to the rented or business portion of the homestead shall not be subject to refund. (Authorized by K.S.A. 79-451…

(Authorized by K.S.A. 1976 Supp. 79-4502(i), 79-4502(j), 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)