Chapter 79 — TAXATION

79-3484. History: L. 1959, ch. 397, § 11; Repealed, L. 1969, ch. 462, § 19; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…

79-3484a. History: L. 1969, ch. 462, § 13; L. 1988, ch. 356, § 338; Repealed, L. 1992, ch. 106, § 33; July 1, 1993. Source or prior law: 79-3484. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTE…

79-3485. History: L. 1959, ch. 397, § 12; Repealed, L. 1992, ch. 106, § 33; July 1, 1993. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Doc…

79-3486. History: L. 1959, ch. 397, § 13; L. 1969, ch. 462, § 14; Repealed, L. 1992, ch. 106, § 33; July 1, 1993. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Arc…

79-3487. History: L. 1959, ch. 397, § 14; L. 1969, ch. 462, § 15; L. 1970, ch. 397, § 8; L. 1976, ch. 426, § 6; L. 1979, ch. 325, § 6; L. 1979, ch. 323, § 6; L. 1979, ch. 324, § 2; L. 1983, ch. 320, § 7; L. 1989, ch. 209, § 36; Repealed, L. 1992, ch. 106, § 33; July 1, 1993. Prev…

79-3488. History: L. 1959, ch. 397, § 15; L. 1969, ch. 462, § 16; Repealed, L. 1992, ch. 106, § 33; July 1, 1993. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Arc…

79-3489. History: L. 1959, ch. 397, § 16; Repealed, L. 1992, ch. 106, § 33; July 1, 1993. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Doc…

79-3490. Citation of act; definitions. This act shall be known and may be cited as the "liquefied petroleum motor fuel tax law" and as so constituted shall be supplemental to the motor fuel tax law. The following words, terms and phrases, when used in this act shall have the mean…

79-3491. Purpose of tax. The tax imposed by this act is levied for the purpose of producing revenue to be used by the state of Kansas to defray in whole, or in part, the cost of constructing, widening, purchasing of right-of-way, reconstructing, maintaining, surfacing, resurfacin…

79-3491a. LP-gas owned on date rate of tax changed; inventory tax or refund. (a) A tax is hereby imposed on all LP-gas motor fuels owned at 12:01 a.m. July 1, 1999, and on July 1 of each year thereafter, by any LP-gas motor fuels user or LP-gas motor fuels dealer at a rate per ga…

79-3492. LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer. (a) Except as otherwise provided in this act, a tax per gallon, or fraction thereof, at the rate computed as prescribed in K.S.A. 79-34,141, and amendments thereto, is hereby imposed on the…

79-3492a. Same; alternative method of computing tax; mileage basis; special permit decals. Alternatively to the methods otherwise set forth in this act, upon application to the director on forms prescribed by the director, the tax may be computed on a mileage basis by an LP-gas u…

79-3492b. LP-gas motor fuel tax; alternative method of computation and payment of tax. Alternatively to the methods otherwise set forth in this act, special LP-gas permit users operating motor vehicles on the public highways of this state may upon application to the director on f…

79-3492c. Same; director may require higher mileage rate for a taxpayer. In authorizing a special LP-gas permit user to pay taxes in advance for the privilege of thereafter purchasing such product tax free without securing another user's permit and performing the functions requir…

79-3492d. Same; destruction or disposal of vehicle; notice to director; removal or transfer of decal. If any motor vehicle on which taxes have been paid in advance by a special LP-gas permit user for which a permit decal has been issued shall, prior to the end of the calendar yea…

79-3492e. Same; refund of unused portion of advance taxes; affidavit to director. If a motor vehicle shall be destroyed or sold or transferred so that it shall no longer qualify for the special LP-gas user permit decal, then in that event the owner or operator shall be entitled t…

79-3493. Unlawful sales; signed statement of exclusive nonhighway use. Except in the case of tax-paid deliveries into the fuel supply tanks of motor vehicles, it shall be unlawful to make bulk sales of LP-gas to any person who: (a) Is not licensed as a dealer or user of LP-gas; (…

79-3494. Dual carburetion; presumption of exclusive use of LP-gas, when. Any person who operates a motor vehicle that is equipped to use motor-vehicle fuel and LP-gas interchangeably is presumed to have used LP-gas exclusively in the operation of said vehicle unless proof of the …

79-3495. User and dealer reports, monthly or annual; payment of tax, monthly or annual; interest and penalties; LP-gas user and dealer licenses; application; refusal of license; filing fee. (a) Each LP-gas user or LP-gas dealer subject to the provisions of this act must, on or be…

79-3495a. Sales by licensed dealer to dealer or user; returns and payment of tax. Any LP-gas dealer or LP-gas user, upon application in writing to the director, and at the discretion of the director, with or without the requirement of a bond, may be authorized to purchase on a ta…

79-3496. Bond of licensee; additional bonds; financial statements; release of surety, when; suspension or revocation of license; hearing. No license shall be granted and issued until the person applying therefor has filed with the director a bond, payable to the state of Kansas i…

79-3497. Failure to file report; fraudulent report; investigations; determination of amount due; collection. Whenever any LP-gas user or LP-gas dealer shall neglect or refuse to make and file any report for any calendar month as required by this act, or shall file an incorrect or…

79-3498. Discontinuance of operation as user or dealer; notice; tax; penalties and interest. Whenever any person to whom a license has been issued ceases operation as an LP-gas user or LP-gas dealer within this state, such person must notify the director in writing of such fact f…

79-3499. Records, invoices, bills of lading; preservation; examination of records and equipment; confidentiality required; extension of time limits. Each LP-gas user or LP-gas dealer shall maintain and keep for a period of three years, such record or records of LP-gas purchased, …

[Repealed or reserved.]

79-3501. History: L. 1933, ch. 321, § 1; L. 1945, ch. 368, § 1; L. 1963, ch. 492, § 1; Repealed, L. 1968, ch. 298, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session…

[Repealed or reserved.]

[Repealed or reserved.]

[Repealed or reserved.]

79-3601. Title of act; additional to certain other taxes. This act shall be known as the "Kansas retailers' sales tax act" and the tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the state of Kansas or by any municipal corporation or …

79-3602. Definitions. Except as otherwise provided, as used in the Kansas retailers' sales tax act: (a) "Agent" means a person appointed by a seller to represent the seller before the member states. (b) "Agreement" means the multistate agreement entitled the streamlined sales and…

79-3602a. History: L. 1937, ch. 374, § 2; L. 1941, ch. 382, § 1; L. 1947, ch. 463, § 1; L. 1953, ch. 447, § 1; L. 1957, ch. 509, § 1; L. 1960, ch. 58, § 1; L. 1963, ch. 493, § 1; L. 1967, ch. 499, § 1; L. 1968, ch. 383, § 1; L. 1970, ch. 389, § 1; L. 1971, ch. 321, § 1; L. 1977, …

79-3602b. History: L. 1937, ch. 374, § 2; L. 1941, ch. 382, § 1; L. 1947, ch. 463, § 1; L. 1953, ch. 447, § 1; L. 1957, ch. 509, § 1; L. 1960, ch. 58, § 1; L. 1963, ch. 493, § 1; L. 1967, ch. 499, § 1; L. 1968, ch. 383, § 1; L. 1970, ch. 389, § 1; L. 1971, ch. 321, § 1; L. 1977, …

79-3602c. History: L. 1937, ch. 374, § 2; L. 1941, ch. 382, § 1; L. 1947, ch. 463, § 1; L. 1953, ch. 447, § 1; L. 1957, ch. 509, § 1; L. 1960, ch. 58, § 1; L. 1963, ch. 493, § 1; L. 1967, ch. 499, § 1; L. 1968, ch. 383, § 1; L. 1970, ch. 389, § 1; L. 1971, ch. 321, § 1; L. 1977, …

79-3603. Retailers' sales tax imposed; rate. For the privilege of engaging in the business of selling tangible personal property at retail in this state or rendering or furnishing any of the services taxable under this act, there is hereby levied and there shall be collected and …

79-3603a. History: L. 1937, ch. 374, § 3; L. 1947, ch. 463, § 2; L. 1951, ch. 497, § 1; L. 1957, ch. 509, § 2; L. 1958, ch. 31, § 1 (Special Session); L. 1964, ch. 38, § 1 (Budget Session); L. 1965, ch. 533, § 1; L. 1970, ch. 389, § 2; L. 1971, ch. 321, § 2; L. 1973, ch. 403, § 1…

79-3603b. History: L. 1937, ch. 374, § 3; L. 1947, ch. 463, § 2; L. 1951, ch. 497, § 1; L. 1957, ch. 509, § 2; L. 1958, ch. 31, § 1 (Special Session); L. 1964, ch. 38, § 1 (Budget Session); L. 1965, ch. 533, § 1; L. 1970, ch. 389, § 2; L. 1971, ch. 321, § 2; L. 1973, ch. 403, § 1…

79-3603c. History: L. 1937, ch. 374, § 3; L. 1947, ch. 463, § 2; L. 1951, ch. 497, § 1; L. 1957, ch. 509, § 2; L. 1958, ch. 31, § 1 (Special Session); L. 1964, ch. 38, § 1 (Budget Session); L. 1965, ch. 533, § 1; L. 1970, ch. 389, § 2; L. 1971, ch. 321, § 2; L. 1973, ch. 403, § 1…

79-3603d. Retailers' sales tax imposed on sale of food and food ingredients; rate. (a) There is hereby levied and there shall be collected and paid a tax upon the gross receipts from the sale of food and food ingredients. The rate of tax shall be as follows: (1) Commencing on Jan…

79-3604. Tax paid by consumer and collected by retailer; exceptions; fee. The tax levied under the Kansas retailers' sales tax act shall be paid by the consumer or user to the retailer and it shall be the duty of each and every retailer in this state to collect from the consumer …

79-3604a. History: L. 1937, ch. 374, § 4; L. 1957, ch. 509, § 3; L. 1960, ch. 58, § 2; L. 1961, ch. 50, § 2; L. 1970, ch. 389, § 3; L. 1988, ch. 387, § 1; Repealed, L. 1994, ch. 2, § 5; February 17. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived L…

79-3605. Assumption of tax by retailer unlawful. It shall be unlawful for any retailer to advertise or hold out, or state to the public, or to any consumer, directly or indirectly, that the tax, or any part thereof, imposed by this act will be assumed or absorbed by the retailer,…

79-3606. Exempt sales. The following shall be exempt from the tax imposed by this act: (a) All sales of motor-vehicle fuel or other articles upon which a sales or excise tax has been paid, not subject to refund, under the laws of this state except cigarettes and electronic cigare…

79-3606a. History: L. 1937, ch. 374, § 6; L. 1938, ch. 77, § 1; L. 1941, ch. 382, § 2; L. 1947, ch. 463, § 3; L. 1949, ch. 488, § 1; L. 1957, ch. 509, § 4; L. 1961, ch. 457, § 1; L. 1961, ch. 458, § 1; L. 1963, ch. 494, § 1; L. 1964, ch. 39, § 1 (Budget Session); L. 1965, ch. 534…

79-3606b. History: L. 1937, ch. 374, § 6; L. 1938, ch. 77, § 1; L. 1941, ch. 382, § 2; L. 1947, ch. 463, § 3; L. 1949, ch. 488, § 1; L. 1957, ch. 509, § 4; L. 1961, ch. 457, § 1; L. 1961, ch. 458, § 1; L. 1963, ch. 494, § 1; L. 1964, ch. 39, § 1 (Budget Session); L. 1965, ch. 534…

79-3606c. History: L. 1937, ch. 374, § 6; L. 1938, ch. 77, § 1; L. 1941, ch. 382, § 2; L. 1947, ch. 463, § 3; L. 1949, ch. 488, § 1; L. 1957, ch. 509, § 4; L. 1961, ch. 457, § 1; L. 1961, ch. 458, § 1; L. 1963, ch. 494, § 1; L. 1964, ch. 39, § 1 (Budget Session); L. 1965, ch. 534…

79-3606d. Exempt sales of fencing materials and services; exemption certificate. (a) (1) The following shall be exempt from the tax imposed by the Kansas retailers' sales tax act: All sales of tangible personal property and services purchased on and after January 1, 2021, and pur…

79-3606e. Exemption for sales and services used in rebuilding or replacing business property damaged by severe weather on May 4, 2007; exemption certificate. The following shall be exempt from the tax imposed under the Kansas retailers' sales tax act: All sales of tangible person…

79-3606f. Exemption for sales and services used rebuilding or replacing business property damaged by flooding and other severe weather subject to major disaster declaration DR 1711; exemption certificate. The following shall be exempt from the tax imposed under the Kansas retaile…

79-3606g. History: L. 1937, ch. 374, § 6; L. 1938, ch. 77, § 1; L. 1941, ch. 382, § 2; L. 1947, ch. 463, § 3; L. 1949, ch. 488, § 1; L. 1957, ch. 509, § 4; L. 1961, ch. 457, § 1; L. 1961, ch. 458, § 1; L. 1963, ch. 494, § 1; L. 1964, ch. 39, § 1 (Budget Session); L. 1965, ch. 534…