Kansas Administrative Code

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-13. Revoked. (Authorized by K.S.A. 79-3618; implementing 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…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-13a. Florists. (a) For purposes of this regulation, "florist" means someone who is engaged in the business of selling flowers, potted plants, nursery stock, bouquets, wrea…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-14. Revoked. (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-3602, 79-3603, 79-3606; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; revoked, E-71-2…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-15. Undertakers and funeral directors. Each funeral director who charges a lump sum for a funeral service that covers the total funeral charge, including services and tang…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-16. Revoked. (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; eff…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-16a. Gifts, premiums, prizes, coupons, and rebates. (a) Each sale of tangible personal property shall be taxable if made to a person who will use the property as a prize o…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-16b. Revoked. (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…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-17. Revoked. (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…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-18. Revoked. (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; eff…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-18a. Signs and billboards. (a) Signs. (1) The custom fabrication, sale, and installation of a sign shall be a retail sale. The sale shall be subject to sales tax on the fu…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-19. Revoked. (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…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-1a. Revoked. (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 Ju…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-1b. 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 t…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-2. Revoked. (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; r…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-20. Gas, water, certain fuel and electricity. (a) An exemption for gas, fuel or electricity shall not be allowed when utilized for the purpose of heating, cooling, and lig…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-200. Revoked. (Authorized by K.S.A. 79-3636; implementing K.S.A. 2001 Supp. 79-3633; effective April 18, 2003; revoked Dec. 8, 2023.)

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-201. Revoked. (Authorized by K.S.A. 79-3636; implementing K.S.A. 2001 Supp. 79-3633; effective April 18, 2003; revoked Dec. 8, 2023.)

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-202. Revoked. (Authorized by K.S.A. 79-3636; implementing K.S.A. 79-3634; effective April 18, 2003; revoked Dec. 8, 2023.)

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-203. Revoked. (Authorized by K.S.A. 79-3636; implementing K.S.A. 79-3634; effective April 18, 2003; revoked Dec. 8, 2023.)

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-21. Meals or drinks. (a) Each boardinghouse shall pay the tax on their purchases of food and other supplies. When a boardinghouse serves meals only to persons regularly bo…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-22. Revoked. (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; …

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-22a. Admissions. (a) Definitions. For purposes of taxing the receipts received from the sale of admissions, the following definitions shall apply: (1) "Admission" shall me…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-22b. Charges for participation in recreational activities. (a) Definitions. For purposes of taxing the fees and charges received for participation in sports, games, and ot…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-23. Revoked. (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; eff…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-23a. Coin-operated devices, including vending machines. (a) Except for laundry services, retailers shall collect state and local sales tax on the taxable sales of property…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-24. Renting of rooms by hotels; taxable property and services. (a) Sales tax shall be imposed on the total gross receipts received from the rental of rooms by hotels as de…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-25. Revoked. (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, 197…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-25a. Revoked. (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; effec…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-25b. 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 …

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-26. Revoked. (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-3606; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked M…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-27. Revoked. (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; …

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-27a. Revoked. (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.)

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-28. Motor carriers. Sales of tangible personal property or services to any motor carrier engaged in the transportation of persons or property in interstate common-carrier …

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-29. 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 del…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-2a. Registration certificates. (a)(1) Every person who is required to collect retailers' sales tax under the act shall secure a sales tax registration certificate from the…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-3. Revoked. (Authorized by K.S.A. 79-3618; implementing 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.…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-30. Motor vehicles or trailers; isolated or occasional sale. (a)(1) An isolated or occasional sale of motor vehicle or trailer is a sale made between private individuals o…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-30a. 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…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-31. Revoked. (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; amen…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-32. Revoked. (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. …

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-33. Permanent extensions of time to file sales and use tax returns. (a) A permanent extension of not more than 60 days, may be granted by the director of taxation, for goo…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-34. Revoked. (Authorized by K.S.A. 79-3618; effective, E-80-2, Jan. 18, 1979; effective May 1, 1979; revoked June 26, 1998.)

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-35. Revoked. (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.)

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-35a. Securities: surety bonds, escrow accounts, and cash bonds. (a) General. Pursuant to K.S.A. 79-3616 and amendments thereto, a retailer may be required to post a securi…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-36. Jeopardy assessments. The following actions by any person liable for tax under the Kansas retailers' sales tax act shall be deemed reason to believe that a taxpayer is…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-37. 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 …

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-38. Propane gas, LP-gas, coal, wood, and other fuel sources; sales to residential premises. (a) Sales of propane gas, LP-gas, coal and wood for the production of heat or l…