Chapter 79 — TAXATION

79-3606h. Exempt sales for purchases made by 100% disabled residents who have been honorably discharged from the armed forces. (a) On and after July 1, 2026, notwithstanding any provision of law to the contrary, all sales of tangible personal property or services, except sales of…

79-3607. Time for returns and payment of tax; forms; extension of time; exceptions; electronic filing. (a) Retailers shall make returns to the director at the times prescribed by this section in the manner prescribed by the director, including electronic filing, upon forms or for…

79-3608. Registration certificates; application; display; revocation by director, when, notice, hearing; appointment of agent; sellers registering under streamlined sales and use tax agreement; unlawful acts. (a) Except as otherwise provided, it shall be unlawful for any person t…

79-3608a. History: L. 1937, ch. 374, § 8; L. 1943, ch. 290, § 8; L. 1947, ch. 463, § 4; L. 1957, ch. 429, § 29; L. 1988, ch. 356, § 342; Repealed, L. 1992, ch. 198, § 8; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived…

79-3609. Books and records; inspection; preservation; actions for collection; exemption certificates, requirements; refunds and credits; limitations; extension of period for making assessment or filing refund claim; interest on overpayments; payment of certain refunds of tax paid…

79-3610. Examination of returns; final determinations; notice; informal conferences; jeopardy assessments. The director of taxation shall examine all returns filed under the provisions of this act, and shall issue final determinations of tax liability hereunder in the manner pres…

79-3611. Investigations and hearings. For the purpose of ascertaining the correctness of any return, or for the purpose of determining the amount of tax due from any person engaged in the business of selling tangible personal property at retail, or furnishing services taxable her…

79-3612. Lien upon property upon sale of business; duties and liability of purchaser. The tax imposed by this act shall be a lien upon the property of any person who shall sell his or her business consisting of tangible personal property. The person acquiring such business or pro…

79-3613. Sufficiency of notice to taxpayer. All notices required to be mailed to the taxpayer under the provisions of this act, if mailed to him or her at his or her last known address as shown on the records of the director of taxation, shall be sufficient for the purposes of th…

79-3614. Confidentiality requirements. Any information obtained by the department of revenue in connection with administration of the Kansas retailer's sales tax act is subject to the confidentiality provisions as set forth in K.S.A. 75-5133, and amendments thereto. History: L. 1…

79-3615. Interest and penalties. (a) If any taxpayer shall fail to pay the tax required under this act at the time required by or under the provisions of this act, there shall be added to the unpaid balance of the tax, interest at the rate per month prescribed by subsection (a) o…

79-3616. Bond requirements; amount. When, in the judgment of the director of taxation after evidence is documented relating to the probable risk in the ability of the person to collect and remit taxes as required by this act, it is necessary, in order to secure the collection of …

79-3617. Collection of delinquent taxes; tax lien. Whenever any taxpayer liable to pay any sales or compensating tax, refuses or neglects to pay the tax, the amount, including any interest or penalty, shall be collected in the following manner. The secretary of revenue or the sec…

79-3618. Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes. (a) The secretary of revenue or the secretary's designee shall administer and enforce this act. The secretary shall adopt rules and…

79-3619. Payment, collection and accounting; rules and regulations. (a) For the purposes of more efficiently securing the payment, collection and accounting for the taxes provided for under this act, agreements between competing retailers or the adoption of appropriate rules and …

79-3620. Disposition of moneys; sales tax refund fund; credit to state highway fund; credit to city bond finance fund; intermodal facility district, definition, disposition, requirements and procedures for certain sales tax revenue on utility sales. (a) All revenue collected or r…

79-3620a. History: L. 1957, ch. 509, § 5; Repealed, L. 1958, ch. 67, § 1 (Budget Session); March 12. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School …

79-3620b. City bond finance fund moneys, distribution to cities. Moneys credited to the city bond finance fund in accordance with the provisions of subsections (d) of K.S.A. 79-3620 and (d) of K.S.A. 79-3710, and amendments thereto, shall be distributed biannually to cities which…

79-3620c. History: L. 1937, ch. 374, § 20; L. 1957, ch. 429, § 32; L. 1958, ch. 31, § 2 (Special Session); L. 1965, ch. 530, § 2; L. 1967, ch. 502, § 1; L. 1978, ch. 56, § 19; L. 1982, ch. 423, § 1; L. 1989, ch. 209, § 60; L. 1993, ch. 213, § 5; L. 1998, ch. 17, § 8; L. 2001, ch.…

79-3620d. Disposition of moneys collected on Kansas state fairgrounds. (a) Notwithstanding any provision to the contrary in the Kansas retailers' sales tax act, state sales tax levied pursuant to K.S.A. 79-3603, and amendments thereto, and collected by the Kansas state fair or an…

79-3621. History: L. 1937, ch. 374, § 21; L. 1938, ch. 80, § 1; L. 1939, ch. 334, § 1; L. 1941, ch. 383, § 1; L. 1943, ch. 310, § 1; L. 1945, ch. 369, § 1; L. 1947, ch. 464, § 1; L. 1949, ch. 489, § 1; L. 1951, ch. 498, § 1; L. 1953, ch. 449, § 1; L. 1955, ch. 424, § 1; L. 1956, …

79-3621a. History: L. 1947, ch. 464, § 2; L. 1949, ch. 489, § 2; Repealed, L. 1965, ch. 530, § 10; July 1. Source or prior law: L. 1937, ch. 374, § 21; L. 1938, ch. 80, § 1; L. 1939, ch. 334, § 1; L. 1941, ch. 383, § 1; L. 1943, ch. 310, § 1; L. 1945, ch. 369, § 1. CASE ANNOTATIO…

79-3622. History: L. 1937, ch. 374, § 22; L. 1938, ch. 80, § 2; Repealed, L. 1965, ch. 530, § 10; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Sc…

79-3623. Invalidity of part. If any section, subsection, clause, sentence or phrase of this act is for any reason held to be unconstitutional and invalid, such decision shall not affect the validity of the remaining portions of this act. History: L. 1937, ch. 374, § 23; April 9. …

79-3624. Invalidity of part of K.S.A. 79-3621, 79-3622. If any section, subsection, clause, sentence or phrase of this act is for any reason held to be unconstitutional and invalid, such decision shall not affect the validity of the remaining portions of this act. History: L. 193…

79-3625. Invalidity of part of K.S.A. 79-3619. If any section, subsection, clause, sentence, part, phrase or word of this act is for any reason held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portions of this act. History: L. 1…

79-3626. History: L. 1964, ch. 40, § 5 (Budget Session); Repealed, L. 1965, ch. 530, § 10; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Fi…

79-3629. History: L. 1964, ch. 41, § 1 (Budget Session); Repealed, L. 1965, ch. 43, § 14; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Fin…

79-3630. Authorization to enjoin certain persons from engaging in business; restraining order; bond. The secretary of revenue or the secretary's designee is hereby authorized to enjoin any person from engaging in the business of selling tangible personal property at retail or ren…

79-3631. Use of courts for purpose of enforcement of certain contractual obligations not allowed; exception. The use of Kansas courts for the purpose of enforcing any contractual obligations arising from the sale at retail of tangible personal property, things or services taxable…

79-3632. History: L. 1978, ch. 56, § 11; Repealed, L. 2013, ch. 87, § 19; April 25. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…

79-3633. History: L. 1978, ch. 56, § 12; L. 1982, ch. 152, § 28; L. 1986, ch. 386, § 4; L. 1998, ch. 130, § 32; L. 2000, ch. 140, § 11; L. 2010, ch. 160, § 6; Repealed, L. 2012, ch. 135, § 40; January 1, 2013. Law Review and Bar Journal References: "The Revolutionary 2012 Kansas …

79-3634. History: L. 1978, ch. 56, § 13; Repealed, L. 2012, ch. 135, § 40; January 1, 2013. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance D…

79-3635. History: L. 1978, ch. 56, § 14; L. 1986, ch. 386, § 5; L. 1997, ch. 126, § 53; L. 1998, ch. 130, § 33; L. 2000, ch. 140, § 12; L. 2002, ch. 185, § 8; L. 2006, ch. 202, § 4; L. 2010, ch. 160, § 7; Repealed, L. 2012, ch. 135, § 40; January 1, 2013. Previous | Next LEGISLAT…

79-3636. History: L. 1978, ch. 56, § 15; Repealed, L. 2012, ch. 135, § 40; January 1, 2013. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance D…

79-3637. History: L. 1978, ch. 56, § 16; L. 2011, ch. 115, § 5; Repealed, L. 2012, ch. 135, § 40; January 1, 2013. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Ar…

79-3638. History: L. 1978, ch. 56, § 17; L. 1980, ch. 308, § 30; Repealed, L. 2012, ch. 135, § 40; January 1, 2013. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents A…

79-3639. History: L. 1978, ch. 56, § 18; L. 2001, ch. 56, § 1; Repealed, L. 2012, ch. 135, § 40; January 1, 2013. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Arc…

79-3639a. History: L. 2011, ch. 115, § 4; Repealed, L. 2013, ch. 87, § 19; April 25. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Document…

79-3640. Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund. That portion of the sales tax paid on the sale of tangible personal property or services purchased for the purpose of constructi…

79-3641. History: L. 1982, ch. 75, § 13; L. 1983, ch. 67, § 5; Repealed, L. 1986, ch. 385, § 11; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Sch…

79-3642. History: L. 1984, ch. 362, § 2; L. 1986, ch. 387, § 1; L. 1988, ch. 386, § 6; July 1; Expired, January 1, 1989. Law Review and Bar Journal References: "Kansas' Sales and Use Tax Law: Exemptions for Manufacturing Machinery and Equipment and the Integrated Plant Theory," D…

79-3643. Personal liability for individuals responsible for collection of sales or compensating taxes. (a) Any individual who is responsible for collection or payment of sales or compensating tax or control, receipt, custody or disposal of funds due and owing under the Kansas ret…

79-3644. Payment of local and state sales and compensating taxes on vessels; proof of payment; disposition of revenue. (a) In any case where any tax imposed under the provisions of K.S.A. 12-187, and amendments thereto, and 12-198, and amendments thereto, the Kansas retailers' sa…

79-3645. Refund of sales tax paid upon seeds, fertilizers, insecticides and services; procedure for claims. (a) The retailers' sales tax paid pursuant to the Kansas retailers' sales tax act on the sale of seeds and tree seedlings; fertilizers, insecticides, herbicides, germicides…

79-3646. Letter rulings issued by the department of revenue, when. Any person required or who may be required to collect sales tax as a retailer pursuant to K.S.A. 79-3604, and amendments thereto, may request from the department of revenue a letter ruling which shall delineate su…

79-3647. Gross receipts not inclusive of water protection fees. The water protection fees imposed by K.S.A. 82a-954 and amendments thereto shall not be included in gross receipts for the purpose of taxation under the Kansas retailers' sales tax act. History: L. 1990, ch. 342, § 1…

79-3648. Separate statement of tax on invoice or billing; presumption of noncollection. The amount of tax imposed under this act on a sale either shall be separately stated on the invoice or billing or the invoice or billing shall bear the statement: "All applicable sales tax is …

79-3649. Sales tax liability assessments on youth sports participation fees null and void. Any determination or assessment of sales tax liability against any youth recreation organization described in subsection (m) of K.S.A. 79-3603, and amendments thereto, for payment of sales …

79-3650. Direct refunds of sales tax, when; over-collected sales or use taxes. (a) A refund request for an amount equal to or exceeding $50 may be filed directly by a consumer or purchaser if the consumer or purchaser: (1) Paid the tax directly to the department; (2) provides evi…