reglab/housing_qa huggingface dataset:
KS Stat § 79-3644 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3644 Payment of local and state sales and compensating taxes on vessels; proof of payment; disposition of revenue.

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' sales tax act or the Kansas compensating tax act upon the sale or use of any vessel is not paid to a retailer, the purchaser of such vessel shall pay such tax to the director of taxation or to the county treasurer of the county wherein such purchaser resides. Upon payment of all such taxes, the director or the county treasurer, as the case requires, shall issue to such purchaser proof of payment thereof upon the forms devised by the department of revenue for such purpose. In addition to such taxes, the county treasurer shall charge a collection service fee of $.50 and shall credit the same to the special fund provided in K.S.A. 8-1545, and amendments thereto. The county treasurer shall remit monthly all local and state sales and compensating use taxes collected under this section to the director of taxation. All moneys received from local sales and compensating use taxes shall be deposited in the state treasury to the credit of the county and city retailers' sales tax fund or the city and county compensating use tax fund, as the case requires, and shall be apportioned and remitted by the state treasurer to the county and city treasurers in the manner prescribed by K.S.A. 12-189, and amendments thereto, or 12-198, and amendments thereto, as the case requires. All moneys received from state sales and compensating use taxes shall be deposited as provided in K.S.A. 79-3620, and amendments thereto.(b) As used in this section, "vessel" shall have the meaning ascribed thereto by K.S.A. 32-1102, and amendments thereto.History: L. 1987, ch. 65, § 3; July 1.
KS Stat § 79-3645 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3645 Refund of sales tax paid upon seeds, fertilizers, insecticides and services; procedure for claims.

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, pesticides and fungicides; and services, purchased and used for the purpose of producing plants in order to prevent soil erosion on land devoted to agricultural use which is subject to the federal conservation reserve program shall be refunded as provided in this section.(b) Each claim for refund of sales tax paid shall be verified and submitted to the director of taxation within one year after the effective date of this act upon forms furnished by the director and shall be accompanied by any additional documentation required by the director. The director shall review each claim and shall refund within 90 days after receipt of such claim that amount of sales tax paid as determined pursuant to this section. All refunds shall be paid from the sales tax refund fund upon warrants of the director of accounts and reports pursuant to vouchers approved by the director.History: L. 1988, ch. 386, § 4; July 1.
KS Stat § 79-3646 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3646 Letter rulings issued by the department of revenue, when.

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 such person's duties and responsibilities under the Kansas retailer's sales tax act with respect to such person's business. Such ruling shall be issued within 30 days after receipt of the request and any other information necessary for the department to make a ruling.History: L. 1988, ch. 389, § 1; July 1.
KS Stat § 79-3647 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3647 Gross receipts not inclusive of water protection fees.

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; July 1.
KS Stat § 79-3648 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3648 Separate statement of tax on invoice or billing; presumption of noncollection.

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 included." If the invoice or billing does not reflect the amount of the tax imposed under this act on the sale or contain a statement that all applicable sales tax is included, then it shall be presumed that the tax was not collected by the retailer.History: L. 1992, ch. 198, § 4; July 1.
KS Stat § 79-3649 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3649 Sales tax liability assessments on youth sports participation fees null and void.

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 tax imposed thereunder which was made or levied prior to the effective date of this act is hereby declared to be null and void.History: L. 1994, ch. 198, § 2; July 1.
KS Stat § 79-3650 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3650 Direct refunds of sales tax, when; over-collected sales or use taxes.

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 evidence that the retailer refused or was unavailable to refund the tax; (3) provides evidence that the retailer did not act upon its refund request in a timely manner as provided in subsection (b), or; (4) provides a notarized statement to the department from the retailer that the retailer: (A) Will not claim a refund of the same tax included in the purchaser's or consumer's refund request; (B) agrees to provide to the consumer or purchaser any information or documentation in the retailer's possession needed for submission to the department to support or prove the refund claim; (C) has remitted to the state the tax sought to be refunded; and (D) has not taken or will not take a credit for such tax. A retailer providing false information in any such statement shall be subject to penalties prescribed by K.S.A. 79-3615(h), and amendments thereto.(b) A cause of action against the seller for the over-collected sales or use taxes does not accrue until a purchaser has provided written notice to a seller and the seller has had 60 days to respond. Such notice to the seller must contain the information necessary to determine the validity of the request. In connection with a purchaser's request from a seller for over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller uses either a provider or a system, including a proprietary system, that is certified by the state and has remitted to the state all taxes collected less any deductions, credits or collection allowances. If the director of taxation finds upon proper showing that a consumer or purchaser submitted a refund request to a retailer that was not acted upon by the retailer in a timely manner, the director shall extend the time for filing the request with the department beyond the three year limitation period that is otherwise provided by the time attributed to the delay caused by the retailer.History: L. 1997, ch. 126, § 18; L. 2002, ch. 186, § 5; L. 2003, ch. 147, § 10; L. 2007, ch. 155, § 8; July 1.
KS Stat § 79-3652 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3652 Rights and privileges of audited taxpayers.

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 shall be provided:(a) A copy of all work-papers compiled as a result of an audit of such taxpayer;(b) a personal or telephonic conference conducted by the director of taxation or agent of the director with the taxpayer or a representative of the taxpayer after completion of audit field work; and, if additional audit desk work is performed in the office subsequent to audit field work, a telephonic conference conducted by the director or agent of the director with the taxpayer or a representative of the taxpayer after completion of such subsequent audit desk work; and(c) consideration of the taxpayer's convenience, normal hours of operation, and the availability of administrative personnel resources in the scheduling of an audit by the director.History: L. 1997, ch. 126, § 52; July 1.
KS Stat § 79-3653 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3653 Streamlined sales tax system for the 21st century act; citation.

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.
KS Stat § 79-3654 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3654 Same; legislative findings.

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 and preserve the sales and use tax as vital state and local revenue sources and preserve state fiscal sovereignty;(c) remote sellers should not receive preferential tax treatment at the expense of local "main street" merchants, nor should such vendors be burdened with special, discriminatory or multiple taxes;(d) the state should simplify sales and use taxes to reduce the administrative burden of collection; and(e) while states have the sovereign right to set their own tax policies, states working together have the opportunity to develop a more simple, uniform, and fair system of state sales and use taxation without federal government mandates of interference.History: L. 2000, ch. 140, § 14; July 1.
KS Stat § 79-3655 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3655 Same; department of revenue discussions with other states; topics included.

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 discussions shall focus on a system that would have the capability to determine whether the transaction is taxable or tax exempt, the appropriate tax rate applied to the transaction, and the total tax due on the transaction, and shall provide a method of collecting and remitting sales and use taxes to the state. Such system may provide compensation for the costs of collecting and remitting sales and use taxes. Discussions between the department and other states may include, but are not limited to:(a) The development of a "joint request for information" from potential public and private parties governing the specifications for such system;(b) the mechanism for compensating parties for the development and operation of such system;(c) establishment of minimum statutory simplification measures necessary for state participation in such system; and(d) measures to preserve confidentiality of taxpayer information and privacy rights of consumers.Following these discussions, the department may proceed to issue a joint request for information.History: L. 2000, ch. 140, § 15; July 1.
KS Stat § 79-3656 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3656 Same; pilot projects with other states; agreements, provisions.

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 agreements for that purpose.(a) Agreements to participate in the test shall establish provisions for the administration, imposition and collection of sales and use taxes resulting in revenues paid that are the same as would be paid under articles 36 and 37 of chapter 79 of the Kansas Statutes Annotated.(b) Parties to the agreements are excused from complying with the provisions of articles 36 and 37 of chapter 79 of the Kansas Statutes Annotated to the extent a different procedure is required by the agreements, except for confidentiality of taxpayer information as detailed in K.S.A. 79-3657, and amendments thereto.(c) Agreements authorized under this section shall terminate no later than December 31, 2001.History: L. 2000, ch. 140, § 16; July 1.
KS Stat § 79-3657 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3657 Same; return information confidential.

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 pursuant to a written agreement between the department and the party or parties. Such party or parties shall be bound by the same requirements of confidentiality as the department, under K.S.A. 75-5133, and amendments thereto.History: L. 2000, ch. 140, § 17; L. 2005, ch. 110, § 7; July 1.
KS Stat § 79-3658 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3658 Same; legislative oversight committee established; composition; authorities and duties.

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 the house of representatives. The department shall provide testimony and information as requested by the committee. The department shall provide quarterly reports to the governor, 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 committee on the progress of multi-state discussions.History: L. 2000, ch. 140, § 18; July 1.
KS Stat § 79-3659 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3659 Same; department of revenue report required.

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 committee on the status of multi-state discussions and, if a proposed system has been agreed upon by participating states, shall also recommend whether the state should participate in such system.History: L. 2000, ch. 140, § 19; July 1.
KS Stat § 79-3660 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3660 Sales taxation managed audit program; definitions.

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 thereto, or 79-3701 et seq., and amendments thereto, and who, in the opinion of the director has demonstrated a willingness and ability to comply with the tax laws of this state and has maintained an acceptable system of business records;(b) "Managed audit agreement" means an agreement between the director and an eligible taxpayer consisting of an audit plan developed by the director and the eligible taxpayer wherein the eligible taxpayer agrees to review selected sales and purchase records and to calculate and determine its liability for sales and use taxes; and(c) "Director" means the director of taxation.History: L. 2000, ch. 184, § 1; July 1.
KS Stat § 79-3661 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3661 Same; authorities and duties of director of taxation.

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 K.S.A. 79-3663, and amendments thereto, the eligible taxpayer's determinations for purposes of making a deficiency assessment or otherwise determining the taxpayer's liability for the audit period under review;(b) provide written procedural guidelines to be included as part of the managed audit agreement, including, but not limited to: (1) The audit period covered by the managed audit; (2) the general scope of the managed audit; (3) what records will be examined and what types of sampling techniques will be used; (4) the specific procedures the taxpayer is to follow in determining any liability; (5) the time period for completion of the managed audit; and (6) the time period for payment of the tax, penalty and interest;(c) review the results of the managed audit with the eligible taxpayer and issue a final determination of tax liability in the manner prescribed by K.S.A. 79-3226, and amendments thereto; and(d) recognize the taxpayer's right to request an informal conference in accordance with the provisions of K.S.A. 79-3610, and amendments thereto.History: L. 2000, ch. 184, § 2; July 1.
KS Stat § 79-3662 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3662 Same; selection of participants by director.

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 program. If a taxpayer's account is selected for a managed audit, the taxpayer shall review and examine its books and records to determine any unreported liability for the audit period, and shall make available all computations and records reviewed for verification by the director.History: L. 2000, ch. 184, § 3; July 1.
KS Stat § 79-3663 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3663 Same; taxpayer duties in 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 and conduct an audit of an eligible taxpayer under K.S.A. 79-3609, and amendments thereto, if the eligible taxpayer fails to fulfill any of the terms of a managed audit agreement, or if the director believes that a managed audit should not be conducted for any other reason.History: L. 2000, ch. 184, § 4; July 1.
KS Stat § 79-3664 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3664 Same; interest on liabilities reduced.

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 interest shall be made within the time period specified by the director.History: L. 2000, ch. 184, § 5; July 1.
KS Stat § 79-3665 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 36 - Kansas Retailers' Sales Tax|79-3665 Interstate streamlined sales tax project; participation by the department of revenue; legislative participation.

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, voluntary, streamlined system for sales and use tax collection and administration to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce, at such time as the legislature takes further action to bring the state's laws in compliance with the requirements of the agreement. The department of revenue is further authorized to participate in the streamlined sales tax project, identify all changes in this state's sales and use tax laws and rules and regulations that would be required in order to comply with such agreement, take such other actions reasonably required to prepare this state for entry into such agreement.(b) The secretary of revenue, or the secretary's designee, is authorized to represent this state before other states that are participating in the streamlined sales tax project or that are signatories to such agreement. In addition, the president and the minority leader of the senate and the speaker and the minority leader of the house of representatives may each appoint a person who is also authorized to so represent this state. All such appointees attending meetings shall be paid compensation, subsistence allowances, mileage and other expenses as provided in K.S.A. 75-3223, and amendments thereto.History: L. 2002, ch. 186, § 1; July 1.