Kansas Administrative Code

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-3c. Repossessed goods. (a) Each retailer that repossesses goods that were the basis of a bad debt allowance under K.A.R. 92-19-3b, and each financial institution that repo…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-4. Revoked. (Authorized by K.S.A. 79-3609, 79-3618; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked May 1, 1987.)

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-40. Revoked. (Authorized by K.S.A. 79-3618, implementing 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; …

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-41. Revoked. (Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3603 as amended by L. 1986, Ch. 386, Sec. 1; effective, E-81-1, Jan. 10, 1980; effective May 1, 1980; am…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-42. Revoked. (Authorized by K.S.A. 79-3618; implementing K.S.A. 1980 Supp. 79-3602, 79-3603, 79-3606; effective May 1, 1981; revoked April 1, 2011.)

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-43. Tax due upon registration of vehicle by dealer; exception; credit upon subsequent transfer. (a) The registration of a vehicle by a licensed vehicle dealer pursuant to …

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-44. Sampling methods. At the discretion of the director of taxation, sampling principles or methods may be used in lieu of a 100% examination of records in conducting a sa…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-45. Audit facilities. Each taxpayer shall furnish reasonably sufficient work space, lighting, and working conditions for department of revenue agents for the conducting of…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-46. Selling price. (a) Selling price is the total consideration given in each transaction, whether in the form of money, rights, property, promise or anything of value, or…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-47. Revoked. (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602; effective May 1, 1988; revoked March 19, 2021.)

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-49. Revoked. (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108, K.S.A. 79-3609, K.S.A. 1986 Supp. 79-3607, K.S…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-49a. Revoked. (Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3609, K.S.A. 79-3650; effective June 26, 1998; revoked May 27, 2005.)

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-49b. Goods returned when a sale is rescinded. (a)(1) When a retailer and consumer rescind a taxable sale of goods that the retailer reported on an earlier return, the reta…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-49c. Refund applications; refund claims; required forms. (a) Definition. (1) "Refund claim" shall mean an application for the refund of sales or compensating use tax, pena…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-49d. Review of refund applications; processing of refund claims. (a) Statute of limitations. (1) Whenever a retailer or consumer that has filed a sales or compensating use…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-4a. Revoked. (Authorized by K.S.A. 79-3618, 79-3707; implementing K.S.A. 79-3609, K.S.A. 79-3706; effective May 1, 1987; revoked July 27, 2001.)

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-4b. Recordkeeping requirements. (a) Purpose. Each taxpayer shall maintain the books, records, and other information required to be maintained by the Kansas retailers' sale…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-5. Revoked. (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3607, 79-3615; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Ja…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-50. Revoked. (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602; effective May 1, 1988; revoked Dec. 13, 2002.)

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-51. Gratuities, service charges and minimum charges. (a) Each cover charge or minimum charge entitling the customer to receive entertainment, recreation, amusement, or foo…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-52. Agency relationships; direct purchases. (a) Unless specifically authorized by the sales tax act, an agency relationship between a purchaser and its principal shall not…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-53. Consumed in production. (a) In order for purchases of tangible personal property to qualify for exemption under K.S.A. 1986 Supp. 79-3606(n) as amended by L. 1987, Ch.…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-54. Ingredient or component part. (a) For purchases of tangible personal property to qualify for exemption under K.S.A. 1986 Supp. 79-3606(m) as amended by L. 1987, Ch. 29…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-55. Revoked. (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, K.S.A. 1986 Supp. 7…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-55a. Revoked. (Authorized by K.S.A. 2001 Supp. 79-3618; implementing K.S.A. 2001 Supp. 79-3602, K.S.A. 2001 Supp. 79-3603 as amended by L. 2002, ch. 89, sec. 1 and by L. 2…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-55b. Operating leases. (a) Definitions. (1) "Financing lease" shall have the meaning specified in K.A.R. 92-19-3a. (2) "Goods" shall have the meaning as specified in K.A.R…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-56. Revoked. (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108; effective May 1, 1988; revoked Jan. 3, 2020.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-57. Sales tax on motor fuels, special fuels, liquefied petroleum, and other fuels. (a) Each sale of motor fuel, special fuel, liquefied petroleum, and any other similar fu…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-58. Revenue rulings. (a) A revenue ruling is a statement of the department of revenue issued to the general public, and is of general application. A revenue ruling interpr…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-59. Private letter rulings. (a) A "private letter ruling" shall mean a statement of the secretary of revenue or the secretary's authorized agent issued to an individual re…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-5a. Extension of time for filing a return. (a) Each request for an extension of time in which to file a return shall be submitted in writing and shall contain the taxpayer…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-6. Revoked. (Authorized by K.S.A. 79-3618; implementing K.S.A. 79-3612, 79-3609; 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 92-19-61. Revoked. (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108, K.S.A. 79-3604; effective May 1, 1988; revoked…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-61a. Retailers' responsibility to collect sales tax; presumption of taxability. (a) Each retailer shall collect the tax imposed by the act from the retailer's customers. E…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-62. Warranties, service and maintenance contracts. (a) Each warranty included in the selling price of tangible personal property which is not charged to the consumer separ…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-63. Limitations. The tax imposed under the sales tax act shall be assessed within three years from the date the return is filed. However, if any person obligated to file a…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-64. Revoked. (Authorized by 79-3618; implementing K.S.A. 79-3643; effective May 1, 1988; revoked July 27, 2001.)

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-64a. Responsible individuals. (a) Under K.S.A. 79-3643, and amendments thereto, a person may be held liable for sales taxes not paid to the state of Kansas if that person …

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-65. Medical equipment and supplies. (a) "Medical supplies" means tangible personal property specifically designed for and exclusively used in the cure, treatment or diagno…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-66. Contractors, subcontractors and repairmen; purchases of material. (a) Sales of building material or other property to contractors, subcontractors or repairmen for use …

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-66a. Revoked. (Authorized by 79-3618; implementing 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; effect…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-66b. Labor services. (a) Each contractor, subcontractor, and repairman shall be responsible for collecting and remitting sales tax on taxable services performed for others…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-66c. Purchase and lease of tools and equipment. (a) Each contractor, subcontractor and repairman shall be considered the final user or consumer of all tools, equipment and…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-66d. Revoked. (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108; effective May 1, 1988; revoked June 26, 1998.…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-66e. Project exemptions. (a) "Project exemption" means a type of sales tax exemption that allows a qualifying entity to pass its exempt status through a contractor to supp…

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-67. Revoked. (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3602; effective May 1, 1988; revoked March 19, 2021.)

Kansas Administrative Regulations Kansas Department of Revenue Article 19.—Kansas Retailers' Sales Tax 92-19-68. Revoked. (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 3602; effective May 1, 1988; revoked June 26, 1998.)