Chapter 79 — TAXATION

79-3651. Presumptions relating to exemption certificates; form of certificates; payment requirements; duties of presenters of exemption certificates; requirements when issued based on status of entity; criminal penalty for nonpayment of sales tax; exception to exemption certifica…

79-3652. Rights and privileges of audited taxpayers. In addition to any other rights and privileges provided by law under the Kansas retailers' sales tax and Kansas compensating tax acts, the secretary of revenue shall promulgate rules and directives under which the taxpayer shal…

79-3653. Streamlined sales tax system for the 21st century act; citation. The provisions of K.S.A. 79-3653 through 79-3659, and amendments thereto, of this act may be cited as the streamlined sales tax system for the 21st century act. History: L. 2000, ch. 140, § 13; July 1. Prev…

79-3654. Same; legislative findings. The legislature finds that: (a) State and local tax systems should treat transactions in a competitively neutral manner; (b) a simplified sales and use tax system that treats all transactions in a competitively neutral manner will strengthen a…

79-3655. Same; department of revenue discussions with other states; topics included. The department of revenue shall enter into discussions with states regarding development of a multi-state, voluntary, streamlined system for sales and use tax collection and administration. These…

79-3656. Same; pilot projects with other states; agreements, provisions. The department is authorized to participate in a sales tax pilot project with other states and selected businesses to test means for simplifying sales and use tax administration and may enter into joint agre…

79-3657. Same; return information confidential. Return information submitted to any party or parties acting for and on behalf of the state shall be treated as confidential. Disclosure of such information necessary under K.S.A. 79-3655 and 79-3656, and amendments thereto, shall be…

79-3658. Same; legislative oversight committee established; composition; authorities and duties. There is hereby created a legislative oversight committee which shall consist of the chairpersons and minority party leaders of the standing committees on taxation of the senate and t…

79-3659. Same; department of revenue report required. By March 1, 2001, the department shall report to the governor and to the speaker of the house, minority leader of the house, president of the senate and senate minority leader and to the members of the legislative oversight co…

79-3660. Sales taxation managed audit program; definitions. For purposes of K.S.A. 79-3660 through 79-3664: (a) "Eligible taxpayer" means any person who is required to file any return or to pay or remit any tax under the provisions of K.S.A. 79-3601 et seq., and amendments theret…

79-3661. Same; authorities and duties of director of taxation. The director of taxation may enter into a managed audit agreement with an eligible taxpayer. Under a managed audit agreement, the director shall: (a) Agree to accept, upon verification and subject to the provisions of…

79-3662. Same; selection of participants by director. The director shall determine, consistent with the efficient use of audit resources, which accounts are to be selected for the managed audit program, except that no taxpayer shall be required to participate in the managed audit…

79-3663. Same; taxpayer duties in managed audit. Information provided by the taxpayer as part of the managed audit shall be the same information that is required for the completion of any other audit the director may conduct. The director may terminate a managed audit agreement a…

79-3664. Same; interest on liabilities reduced. Upon completion of the managed audit and verification by the director, interest shall be computed at 50% of the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the tax, penalty and intere…

79-3665. Interstate streamlined sales tax project; participation by the department of revenue; legislative participation. (a) The department of revenue is authorized to become a signatory to an agreement with one or more states for the purpose of providing a multi-state, voluntar…

79-3666. Streamlined sales and use tax agreement conformity act; state sales tax rate changes, effect; notice; sellers relieved from liability to collect in certain circumstances, exceptions. State sales tax rate changes must take effect on the first day of a calendar quarter. Th…

79-3667. Same; liability for errors in sales tax collection of sellers and certified service providers; database use and requirements. On and after the databases are developed pursuant to subsections (a), (b) and (c) of K.S.A. 79-3668, and amendments thereto, and after the state …

79-3668. Same; taxing jurisdiction and rate database, requirements. (a) The secretary shall provide and maintain a database that describes boundary changes for all taxing jurisdictions. This database shall include a description of the change and the effective date of the change f…

79-3669. Same; sourcing of retail sales; application of sourcing rules. (a) The retail sale of a product shall be sourced in accordance with K.S.A. 79-3670, and amendments thereto. The provisions of K.S.A. 79-3670, and amendments thereto, apply regardless of the characterization …

79-3670. Same; sourcing rules. (a) The retail sale, excluding lease or rental, of a product shall be sourced as follows: (1) When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location; (2) when the product is …

79-3671. History: L. 2003, ch. 147, § 17; Repealed, L. 2007, ch. 155, § 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…

79-3672. Same; advertising and promotional direct mail and other direct mail, requirements and procedures; sourcing; bundled transactions. (a) Notwithstanding the provisions of K.S.A. 79-3670, and amendments thereto, the following provisions apply to sales of "advertising and pro…

79-3673. Same; sourcing rules for sale of telecommunication services; definitions. (a) Except for the defined telecommunication services in subsection (c), the sale of telecommunication service sold on a call-by-call basis shall be sourced to each level of taxing jurisdiction whe…

79-3674. Same; bad debt deductions from uncollectable taxable sales; requirements and procedures. (a) A seller is allowed a deduction from taxable sales for bad debts attributable to taxable sales of such seller that have become uncollectable. Any deduction taken that is attribut…

79-3675. Same; confidentiality and privacy rights; requirements and procedures. (a) The purpose of this section is to set forth this state's policy for the protection of the confidentiality rights of all participants in the system and of the privacy interests of consumers who dea…

79-3676. Same; computation of tax by sellers. (a) When the seller is computing the amount of tax owed by the purchaser and remitted to the state: (1) Tax computation must be carried to the third decimal place; and (2) the tax must be rounded to a whole cent using a method that ro…

79-3677. Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon. (a) The secretary shall complete a taxability matrix. This state's entries in the matrix shall be provided and maintained by the secretary…

79-3678. Same; effective date of state or local sales or use tax rate changes for certain services. The effective date of state or local sales or use tax rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows:…

79-3679. Same; online registration system for sellers; requirements. (a) The secretary shall participate in an online registration system that will allow sellers to register in this state and other member states. (b) By registering, the seller agrees to collect and remit sales an…

79-3680. Same; amnesty for sellers who register; conditions; limitations. (a) Subject to the limitations in this section: (1) Amnesty is granted for uncollected or unpaid sales or use tax to a seller who registers to pay or to collect and remit applicable sales or use tax on sale…

79-3681. Same; methods of remittances. When registering under the agreement, the seller may select one of the following methods of remittances or other method allowed by K.S.A. 79-3607, and amendments thereto, to remit the taxes collected: (a) Model 1, wherein a seller selects a …

79-3682. Same; citation of act; effective date. (a) The provisions of K.S.A. 79-3666 through 79-3682, and amendments thereto, shall be known and may be cited as the streamlined sales and use tax agreement conformity act. (b) The provisions of K.S.A. 79-3666 through 79-3682 shall …

79-3683. Sourcing provisions; transition period; full compliance effective date; waiver of penalties and interest under certain circumstances. (a) Notwithstanding the provisions of any law to the contrary, commencing on the effective date of this act and ending December 31, 2004,…

79-3684. Same; relief from liability of purchasers for not paying correct amount of sales or use tax in certain circumstances. (a) A purchaser is relieved from liability for penalties, other than penalties for fraudulent, willful or intentional conduct, for having failed to pay t…

79-3685. Same; relief from liability of CSP or certain sellers for not collecting correct amount of sales or use taxes in certain circumstances. (a) If the secretary has certified a CSP's software program as a CAS after determining that the CSP's software program adequately class…

79-3686. Same; bundled transactions. (a) As used in this section: "Bundled transaction" means the retail sale of two or more products, except real property and services to real property, where: (1) The products are otherwise distinct and identifiable; and (2) the products are sol…

79-3691. History: L. 2003, ch. 159, § 3; Repealed, L. 2007, ch. 155, § 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 …

79-3692. Exempt organization identification numbers; requirements and procedures. On and after January 1, 2005, any entity or organization claiming an exemption from sales tax on its purchases of tangible personal property or services based on the status of the entity or organiza…

79-3693. Refund of sales tax; retailers; applications, requirements; refund claims; consumer applications and refund claims, requirements; sufficient proof requirement. (a) As used in K.S.A. 79-3601 et seq., and amendments thereto, "refund claim" means an application for the refu…

79-3694. Same; incomplete or insufficient applications, consequences; notification; time to cure; conference, review of application and determination of validity; review of decision. (a) (1) An application for a refund claim that is incomplete, not supported by the required docum…

79-3695. Rate of tax involving contracts for certain construction projects, requirements. If any contractor has entered into a written binding contract prior to May 1, 2015, for the original construction, reconstruction, restoration, remodeling, renovation, repair or replacement …

79-3696. Sales by affiliated persons; certain agreements between retailer and executive branch void unless approved by legislature. (a) On and after July 1, 2013, if any person sells or leases tangible personal property to the state, a state department, a state agency or an agent…

79-3697. State and local sales tax liability on sales of certain used motor vehicles; requirements of taxpayer; refunds. (a) When a used motor vehicle is sold on or after January 1, 2025, by an individual instead of being traded in as partial payment on the sale of a new or used …

79-3701. Title of act. This act shall be known as the "Kansas compensating tax." History: L. 1937, ch. 375, § 1; May 30. CASE ANNOTATIONS 1. Sales and use taxes apply to purchases of equipment for municipal utility. City of Chanute v. Commission of Revenue and Taxation, 156 Kan. …

79-3702. Definitions. For the purposes of this act: (a) "Purchase price" means the consideration paid or given or contracted to be paid or given by any person to the seller of an article of tangible personal property for the article purchased. "Purchase price" includes, in additi…

79-3703. Compensating use tax imposed; rate. (a) There is hereby levied and there shall be collected from every person in this state a tax or excise for the privilege of using, storing, or consuming within this state any article of tangible personal property. Such tax shall be le…

79-3703a. Evidence that property was sold for use in state. For the purpose of the proper administration of this act and to prevent evasion of the tax, evidence that tangible personal property was sold by any person for delivery in this state shall be prima facie evidence that su…

79-3704. Exemptions. The provisions of this act shall not apply: (a) In respect to the use, storage or consumption of any article of tangible personal property brought into the state of Kansas by a nonresident who is within the state for not to exceed sixty (60) days for his or h…

79-3705. Rate where article already subjected to tax. If any article of tangible personal property has already been subjected to a tax by this or any other state in respect to its sale or use in an amount less than the tax imposed by this act, the provisions of this act shall app…

79-3705a. Tax paid by consumer or user; duty of retailer; returns. The tax levied under K.S.A. 79-3703, and amendments thereto, shall be paid by the consumer or user to the retailer and it shall be the duty of each and every retailer to collect from the consumer or user the full …