Source: http://www.kslegislature.org/li/b2017_18/statute/079_000_0000_chapter/079_036_0000_article/079_036_0004_section/079_036_0004_k/
Timestamp: 2018-09-22 21:25:25
Document Index: 405525700

Matched Legal Cases: ['§ 4', '§ 3', '§ 2', '§ 2', '§ 3', '§ 1', '§ 3', '§ 3']

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 or user, the full amount of the tax imposed or an amount equal as nearly as possible or practicable to the average equivalent thereof. Such tax shall be a debt from the consumer or user to the retailer, when so added to the original purchase price, and shall be recoverable at law in the same manner as other debts, except that the tax levied on isolated or occasional sales of motor vehicles or trailers within the state and upon the sales of taxable tangible personal property or services when the director shall determine the same to be necessary as hereinafter provided shall be paid and collected as herein provided for.
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. 388, § 1; L. 1994, ch. 2, § 3; L. 2005, ch. 2, § 3; Mar. 3.
2018. Powered by KLISS. Rendered: 2018-09-15T15:28:55. Head Rev No: 557539(E)