reglab/housing_qa huggingface dataset:
KS Stat § 79-3666 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|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.

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. The secretary shall make a reasonable effort to provide sellers with as much advance notice as practicable of any rate changes, legislative change in the tax base and amendments to sales and use tax rules and regulations. Failure of a seller to receive such notice or failure of the secretary to provide such notice to a seller or limit the effective date of a rate change shall not relieve the seller of its obligation to collect sales or use tax or otherwise comply with any such legislative, rule or regulatory changes. Whenever there is less than 30 days between the effective date of any amendments to K.S.A. 79-3603 and 79-3703, which make a change in the retailers' sales tax or compensating use tax rate and the date such rate change takes effect as provided by this section, the seller shall be relieved from liability for failing to collect tax at the changed rate if:(a) The seller collected tax at the immediately proceeding rate during such time period; and(b) the seller's failure to collect at the changed rate does not extend beyond 30 days after such effective date.When the seller fraudulently failed to collect at the new sales tax rate or solicits purchasers based on the immediately preceding effective rate, such relief from liability does not apply to such seller.History: L. 2003, ch. 147, § 12; L. 2010, ch. 123, § 15; Apr. 29.
KS Stat § 79-3667 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3667 Same; liability for errors in sales tax collection of sellers and certified service providers; database use and requirements.

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 has joined and become a member of the agreement, sellers and certified service providers (CSPs) using databases pursuant to subsections (c) and (d) of K.S.A. 79-3668, and amendments thereto, are relieved from liability for state and local sales and use tax for having charged and collected the incorrect amount of sales tax resulting from the seller or certified service provider relying on erroneous data provided by the secretary on tax rates, boundaries or taxing jurisdiction assignments. If the secretary provides an address-based database for assigning taxing jurisdictions that meets the requirements developed pursuant [to] subsection (d) of K.S.A. 79-3668, and amendments thereto, and after the secretary has provided adequate notice as determined by the secretary, no liability relief is provided to sellers or certified service providers for errors resulting from reliance on the information provided under the provisions of subsection (c) of K.S.A. 79-3668, and amendments thereto. If a seller demonstrates that requiring the use of the address-based database would create an undue hardship, the secretary may extend the relief from liability to such seller for a designated period of time.History: L. 2003, ch. 147, § 13; L. 2007, ch. 155, § 10; July 1.
KS Stat § 79-3669 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3669 Same; sourcing of retail sales; application of sourcing rules.

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 of a product as tangible personal property, a digital good or a service. The provisions of K.S.A. 79-3670, and amendments thereto, only apply to determine a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product. These provisions do not affect the obligation of a purchaser or lessee to remit tax on the use of the product to the taxing jurisdictions of that use.(b) K.S.A. 79-3670, and amendments thereto, does not apply to sales or use taxes levied on the following: (1) The retail sale or transfer of water craft, modular homes, manufactured homes or mobile homes. The retail sale of these items shall be sourced according to K.S.A. 12-191, and amendments thereto;(2) the retail sales, excluding lease or rental, of motor vehicles, trailers, semi-trailers or aircraft that do not qualify as transportation equipment, as defined in subsection (d) of K.S.A. 79-3670, and amendments thereto. The retail sale of these items shall be sourced according to K.S.A. 12-191, and amendments thereto, and the lease or rental of these items must be sourced according to subsection (c) of K.S.A. 79-3670, and amendments thereto; and(3) telecommunications services, as set out in K.S.A. 79-3673, and amendments thereto, and ancillary services, as defined in K.S.A. 79-3602, and amendments thereto, shall be sourced in accordance with K.S.A. 79-3673, and amendments thereto.History: L. 2003, ch. 147, § 15; L. 2007, ch. 155, § 12; July 1.
KS Stat § 79-3674 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3674 Same; bad debt deductions from uncollectable taxable sales; requirements and procedures.

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 attributed to bad debts shall not include interest.(b) The amount of the bad debt deduction shall be calculated pursuant to 26 U.S.C. § 166(b), except that such amount shall be adjusted to exclude financing charges or interest, sales or use taxes charged on the purchase price, uncollectable amounts on property that remain in the possession of the seller until the full purchase price is paid and expenses incurred in attempting to collect any debt and repossessed property.(c) Bad debts may be deducted on the return for the period during which the bad debt is written off as uncollectable in the seller's books and records and is eligible to be deducted for federal income tax purposes. For purposes of this subsection, a seller who is not required to file federal income tax returns may deduct a bad debt on a return filed for the period in which the bad debt is written off as uncollectable in the seller's books and records and would be eligible for a bad debt deduction for federal income tax purposes if the seller was required to file a federal income tax return.(d) If a deduction is taken for a bad debt and the debt is subsequently collected in whole or in part, the tax on the amount so collected must be paid and reported on the return filed for the period in which the collection is made.(e) When the amount of bad debt exceeds the amount of taxable sales for the period during which the bad debt is written off, a refund claim may be filed by the seller within the applicable statute of limitations for refund claim pursuant to subsection (b) of K.S.A. 79-3609, and amendments thereto; however, the statute of limitations shall be measured from the due date of the return on which the bad debt could first be claimed.(f) Where filing responsibilities have been assumed by a certified service provider, the service provider may claim, on behalf of the seller, any bad debt allowance provided by this section. The certified service provider must credit or refund the full amount of any bad debt allowance or refund received to the seller.(g) For the purposes of reporting a payment received on a previously claimed bad debt, any payments made on a debt or account must first be applied proportionally to the taxable price of the property or service and the sales tax thereon, and secondly to interest, service charges and any other charges.(h) In situations where the books and records of the seller, or certified service provider on behalf of the seller, claiming the bad debt allowance support an allocation of the bad debts among the member states, such an allocation is permitted.History: L. 2003, ch. 147, § 20; May 22.
KS Stat § 79-3675 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3675 Same; confidentiality and privacy rights; requirements and procedures.

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 deal with model 1 sellers.(b) As used in this section: (1) "Confidential taxpayer information" means all information that is protected under this state's laws, rules and regulations and privileges;(2) "personally identifiable information" means information that identifies a person; and(3) "anonymous data" means information that does not identify a person.(c) A fundamental precept in model 1 is to preserve the privacy of consumers by protecting their anonymity. With very limited exceptions, a certified service provider (CSP) shall perform its tax calculation, remittance and reporting functions without retaining the personally identifiable information of consumers.(d) The secretary shall provide public notification to consumers, including their exempt purchasers, of the department's practices relating to the collection, use and retention of personally identifiable information.(e) When any personally identifiable information that has been collected and retained is no longer required to ensure the validity of exemptions from taxation that are claimed by reason of a consumer's status or the intended use of the goods or services purchased, such information shall no longer be retained by the department.(f) When personally identifiable information regarding an individual is retained by or on behalf of the department, the secretary shall provide reasonable access by such individual to such individual's own information in the department's possession and a right to correct any inaccurately recorded information.(g) If anyone other than this state, or a person authorized by this state's law or the agreement, seeks to discover personally identifiable information, the secretary shall make a reasonable and timely effort to notify the individual of such request.(h) This privacy policy is subject to enforcement by the attorney general.History: L. 2003, ch. 147, § 21; May 22.
KS Stat § 79-3676 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3676 Same; computation of tax by sellers.

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 rounds up to the next cent whenever the third decimal place is greater than four.(b) Sellers may elect to compute the tax due on a transaction on an item or an invoice basis. The rounding rule may be applied to the aggregated state and local taxes.History: L. 2003, ch. 147, § 22; May 22.
KS Stat § 79-3677 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3677 Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon.

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 in a database that is in a downloadable format.(b) The secretary shall provide reasonable notice of changes in the taxability of the products or services listed in the taxability matrix.(c) Sellers and certified service providers are relieved from liability to this state or any local taxing jurisdiction for having charged and collected the incorrect amount of state or local sales or use tax resulting from the seller or certified service providers relying on erroneous data provided by the secretary in the taxability matrix.History: L. 2003, ch. 147, § 23; May 22.
KS Stat § 79-3678 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3678 Same; effective date of state or local sales or use tax rate changes for certain services.

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: (a) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and(b) for a rate decrease, the new rate shall apply to bills rendered on or after the effective date.History: L. 2003, ch. 147, § 24; May 22.
KS Stat § 79-3679 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3679 Same; online registration system for sellers; requirements.

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 and use taxes for all taxable sales into this state as well as the other member states, including member states joining after the seller's registration. Withdrawal or revocation of this state from the agreement shall not relieve a seller of its responsibility to remit taxes previously or subsequently collected on behalf of this state.(c) If the seller has a requirement to register prior to registering under the agreement, the seller must register pursuant to K.S.A. 79-3608, and amendments thereto.(d) Registration with the central registration system and the collection of sales and use taxes in this state shall not be used as a factor in determining whether the seller has nexus with this state for any tax at any time.History: L. 2003, ch. 147, § 25; May 22.
KS Stat § 79-3680 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3680 Same; amnesty for sellers who register; conditions; limitations.

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 sales made to purchasers in this state in accordance with the terms of the agreement, provided that the seller was not so registered in this state in the twelve-month period preceding the effective date of this state's participation in the agreement;(2) the amnesty will preclude assessment for uncollected or unpaid sales or use tax together with penalty or interest for sales made during the period the seller was not registered in this state, provided registration occurs within 12 months of the effective date of this state's participation in the agreement; and(3) amnesty similarly shall be provided if this state joins the agreement after the seller has registered.(b) The amnesty is not available to a seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and which audit is not yet finally resolved including any related administrative and judicial processes.(c) The amnesty is not available for sales or use taxes already paid or remitted to this state or to taxes collected by the seller.(d) The amnesty is fully effective, absent the seller's fraud or intentional misrepresentation of a material fact, as long as the seller continues registration and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six months. The statute of limitations applicable to asserting a tax liability during this thirty-six month period is tolled.(e) The amnesty is applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.(f) This provision shall become effective as of the date that this state joins and becomes a member state of the agreement.History: L. 2003, ch. 147, § 26; May 22.
KS Stat § 79-3681 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3681 Same; methods of remittances.

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 certified service provider as an agent to perform all the seller's sales or use tax functions, other than the seller's obligation to remit tax on its own purchases;(b) model 2, wherein a seller selects a certified automated system to use which calculates the amount of tax due on a transaction; or(c) model 3, wherein a seller utilizes its own proprietary automated sales tax system that has been certified as a certified automated system.History: L. 2003, ch. 147, § 27; May 22.
KS Stat § 79-3682 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3682 Same; citation of act; effective date.

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 be effective on and after July 1, 2003.History: L. 2003, ch. 147, § 28; May 22.
KS Stat § 79-3683 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3683 Sourcing provisions; transition period; full compliance effective date; waiver of penalties and interest under certain circumstances.

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, for purposes of facilitating the transition by retailers to the destination-based sourcing provisions set forth in K.S.A. 79-3670 et seq., and amendments thereto, for taxable sales occurring during such time period, retailers may elect to apply the origin-based sourcing provisions in effect as of June 30, 2003. On and after January 1, 2005, all retailers must be in full compliance with the destination-based sourcing provisions set forth in K.S.A. 79-3670 et seq., and amendments thereto.(b) Notwithstanding the provisions of any law to the contrary, the secretary or the secretary's designee, upon making a record of the reasons therefor, may waive penalties and interest that would otherwise be imposed on the unpaid balance of tax due pursuant to the provisions of K.S.A. 79-3615, and amendments thereto, and 79-3706, and amendments thereto, to the extent the unpaid balance of such tax, or any portion thereof, is attributable to reasonable causes in attempting to implement and apply the destination-based sourcing provisions set forth in K.S.A. 79-3670 et seq., and amendments thereto.History: L. 2004, ch. 171, § 40; July 1.
KS Stat § 79-3684 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3684 Same; relief from liability of purchasers for not paying correct amount of sales or use tax in certain circumstances.

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 the correct amount of sales or use tax in the following circumstances:(1) A purchaser's seller or CSP relied on erroneous data provided by the secretary on tax rates, boundaries, taxing jurisdiction assignments or in the taxability matrix completed pursuant to K.S.A. 79-3677, and amendments thereto;(2) a purchaser holding a direct pay permit relied on erroneous data provided by the secretary on tax rates, boundaries, taxing jurisdiction assignments or in the taxability matrix completed pursuant to K.S.A. 79-3677, and amendments thereto;(3) a purchaser relied on erroneous data provided in the taxability matrix completed pursuant to K.S.A. 79-3677, and amendments thereto; or(4) a purchaser using databases pursuant to subsections (c) and (d) of K.S.A. 79-3668, and amendments thereto, relied on erroneous data provided by the secretary on tax rates, boundaries or taxing jurisdiction assignments, except that after the secretary has provided an address-based database for assigning taxing jurisdictions pursuant to subsection (d) of K.S.A. 79-3668, and amendments thereto, and adequate notice thereof as determined by the secretary, no liability relief is provided for errors resulting from reliance on the database provided pursuant to subsection (c) of K.S.A. 79-3668, and amendments thereto.(b) A purchaser is relieved from liability for retailer's sales and compensating use tax and interest for having failed to pay the correct amount of sales or use tax in the circumstances described in this section, except that with respect to reliance on the taxability matrix completed pursuant to K.S.A. 79-3677, and amendments thereto, such relief is limited to an erroneous classification in such taxability matrix of terms included in a definition contained in the retailer's sales tax act as "taxable" or "exempt," "included in sales price" or "excluded from sales price," or "included in the definition" or "excluded from the definition."History: L. 2007, ch. 155, § 15; July 1.