reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-34,171 Kansas retail dealer incentive fund; transfers from state general fund; purposes; expenditures.

79-34,171. Kansas retail dealer incentive fund; transfers from state general fund; purposes; expenditures.
(a) On January 1, 2009, and quarterly thereafter, the director of accounts and reports shall transfer $400,000 from the state general fund to the Kansas retail dealer incentive fund, except that no moneys shall be transferred pursuant to this section from the state general fund to the Kansas retail dealer incentive fund during the fiscal years ending June 30, 2023, June 30, 2024, or June 30, 2025. On and after July 1, 2009, the unobligated balance in the Kansas retail dealer incentive fund shall not exceed $1.5 million. If the unobligated balance of the fund exceeds $1.1 million at the time of a quarterly transfer, the transfer shall be limited to the amount necessary for the fund to reach a total of $1.5 million.
(b) There is hereby created in the state treasury the Kansas retail dealer incentive fund. All moneys in the Kansas retail dealer incentive fund shall be expended by the secretary of the department of revenue for the payment of incentives to Kansas retail dealers who sell and dispense renewable fuels or biodiesel through a motor fuel pump in accordance with the provisions of K.S.A. 79-34,170 through 79-34,175, and amendments thereto.
(c) All moneys remaining in the Kansas retail dealer incentive fund upon the expiration of K.S.A. 79-34,170 through 79-34,175, and amendments thereto, shall be credited by the state treasurer to the state general fund.
History:
L. 2007, ch. 180, § 8; L. 2010, ch. 165, § 156; L. 2011, ch. 118, § 189; L. 2012, ch. 175, § 166; L. 2013, ch. 136, § 278; L. 2015, ch. 104, § 248; L. 2017, ch. 104, § 241; L. 2019, ch. 68, § 180; L. 2020, ch. 5, § 170; L. 2021, ch. 98, § 188; L. 2022, ch. 81, § 188; L. 2023, ch. 82, § 185; May 8.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-34,174 Electronic filing for incentive; rules and regulations.

79-34,174.
Electronic filing for incentive; rules and regulations.
(a) The retail dealer shall file electronically for the incentive for selling or dispensing of renewable fuels or biodiesel beginning January 1, 2009, and quarterly thereafter in the manner required by the department of revenue. The retail dealer shall file such information as the secretary of revenue may require by rules and regulations, but shall include the total number of gallons of renewable fuels or biodiesel sold.
(b) The secretary of revenue may adopt rules and regulations necessary to administer the provisions of K.S.A. 79-34,170 through 79-34,175, and amendments thereto, including the development of a procedure for the payment of the incentive on a pro rata basis if the unobligated balance in the fund is insufficient to pay all incentives.
History:
L. 2007, ch. 180, § 11; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-34,175 Annual report to legislature of incentives claimed and fuels sold.

79-34,175.
Annual report to legislature of incentives claimed and fuels sold.
The secretary of revenue shall annually submit a written report to the house appropriations and energy and utilities committees and to the senate ways and means and agriculture committees, or the successors to those committees, beginning with the 2010 legislative session. The report shall contain information regarding the amount of incentives claimed and paid pursuant to K.S.A. 79-34,170 through 79-34,175, and amendments thereto, and information regarding the amount of renewable fuels and biodiesel sold in the state. The secretary also may include in the report any recommendations for changes to law necessary to implement K.S.A. 79-34,170 through 79-34,175, and amendments thereto.
History:
L. 2007, ch. 180, § 12; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 34 - Motor Vehicle Fuel Taxes › 79-34,176 79-34,176.Expiration date of renewable fuels and biodiesel incentives.

79-34,176.
Expiration date of renewable fuels and biodiesel incentives.
The provisions of K.S.A. 79-34,170 through 79-34,175, and amendments thereto, shall expire on January 1, 2026.
History:
L. 2007, ch. 180, § 13; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3601 Title of act; additional to certain other taxes.

79-3601.
Title of act; additional to certain other taxes.
This act shall be known as the "Kansas retailers' sales tax act" and the tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the state of Kansas or by any municipal corporation or by any political subdivision thereof.
History:
L. 1937, ch. 374, § 1; April 9.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3603d Retailers' sales tax imposed on sale of food and food ingredients; rate.

79-3603d. Retailers' sales tax imposed on sale of food and food ingredients; rate.
(a) There is hereby levied and there shall be collected and paid a tax upon the gross receipts from the sale of food and food ingredients. The rate of tax shall be as follows:
(1) Commencing on January 1, 2023, at the rate of 4%;
(2) commencing on January 1, 2024, at the rate of 2%; and
(3) commencing on January 1, 2025, and thereafter, at the rate of 0%.
(b) The provisions of this section shall not apply to prepared food unless sold without eating utensils provided by the seller and described below:
(1) Food sold by a seller whose proper primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries);
(2) (A) food sold in an unheated state by weight or volume as a single item; or
(B) only meat or seafood sold in an unheated state by weight or volume as a single item;
(3) bakery items, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies and tortillas; or
(4) food sold that ordinarily requires additional cooking, as opposed to just reheating, by the consumer prior to consumption.
(c) The provisions of this section shall be a part of and supplemental to the Kansas retailers' sales tax act.
History:
L. 2022, ch. 89, § 1; January 1, 2023.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3605 Assumption of tax by retailer unlawful.

79-3605.
Assumption of tax by retailer unlawful.
It shall be unlawful for any retailer to advertise or hold out, or state to the public, or to any consumer, directly or indirectly, that the tax, or any part thereof, imposed by this act will be assumed or absorbed by the retailer, or that it will not be considered as an element in the price to the consumer, or if added, that it, or any part thereof, will be refunded.
History:
L. 1937, ch. 374, § 5; April 9.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3606d Exempt sales of fencing materials and services; exemption certificate.

79-3606d. Exempt sales of fencing materials and services; exemption certificate.
(a) (1) The following shall be exempt from the tax imposed by the Kansas retailers' sales tax act: All sales of tangible personal property and services purchased on and after January 1, 2021, and purchased within two years of the date of the applicable disaster declaration necessary to reconstruct, repair or replace any fence that was damaged or destroyed by a wildfire, flood, tornado or other natural disaster occurring on and after January 1, 2021, and the purpose for which is to enclose land devoted to agricultural use.
(2) A taxpayer shall be eligible for the exemption pursuant to this section if the affected property containing the damaged or destroyed fencing is located within an area declared to be a disaster by the federal, state or local government.
(3) Sales tax paid on and after January 1, 2021, upon the gross receipts received from any such sale shall be refunded. Each claim for a sales tax refund shall be verified and submitted to the director of taxation 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 that amount of sales tax paid as determined under the provisions of 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 or the director's designee. Any person reconstructing, repairing or replacing such property, or any person who shall contract for the reconstruction, repair or replacement of any such property shall obtain from the state an exemption certificate for the project involved. The certificate shall be furnished to the person or contractor to purchase materials and lease machinery and equipment for such project. The person or contractor shall furnish the number of such certificate to all suppliers from whom such purchases are made, and such suppliers shall execute invoices covering the same bearing the number of such certificate. Upon completion of the project the contractor shall furnish to the person that obtained the exemption certificate, a sworn statement, on a form to be provided by the director of taxation, that all purchases so made were entitled to exemption under this subsection.
(4) As used in this subsection, "wildfire" means a fire that spreads rapidly over grassland, woodland or brush creating unwanted and unplanned destruction.
(b) On and after July 1, 2022, all sales of tangible personal property and services necessary to construct, reconstruct, repair or replace any fence that is used to enclose land devoted to agricultural use shall be exempt from the tax imposed by the Kansas retailers' sales tax act.
(c) The provisions of this section shall be a part of and supplemental to the Kansas retailers' sales tax act.
History:
L. 1996, ch. 237, § 1; L. 2016, ch. 84, § 7; L. 2017, ch. 4, § 1; L. 2022, ch. 63, § 45; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3611 Investigations and hearings.

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 hereunder, the director of taxation, or any officer or employee of the director of taxation designated, in writing, may hold investigations and hearings concerning any matters covered by this act, and may examine any books, papers, records, or memoranda bearing upon such sales of any such person, and may require the attendance of such person or any officer or employee of such person, or of any person having knowledge of such sales, and may take testimony and require proof for its information. In the conduct of any investigation or hearing, neither the director nor any officer or employee thereof shall be bound by the technical rules of evidence, and no informality in any proceeding, or in the manner of taking testimony, shall invalidate any order or decision made or approved by the director. The director, or any officer or employee thereof, shall have power to administer oaths to such persons.
History:
L. 1937, ch. 374, § 11; L. 1957, ch. 429, § 31; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3612 Lien upon property upon sale of business; duties and liability of purchaser.

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 property shall withhold a sufficient amount of the purchase price thereof to cover the amount of any taxes due and unpaid by the seller, until the seller shall furnish the purchaser with a receipt from the director of taxation, as herein provided, showing that such taxes have been paid. The purchaser shall be personally liable for the payment of any unpaid taxes of the seller, to the extent of the value of the property received by the purchaser, and if a receipt is not furnished by such seller within twenty (20) days from the date of sale of such business, the purchaser shall remit the amount of such unpaid taxes to the director of taxation on or before the twentieth (20th) day of the month succeeding that in which he or she acquired such business or property.
History:
L. 1937, ch. 374, § 12; April 9.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3613 Sufficiency of notice to taxpayer.

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 this act.
History:
L. 1937, ch. 374, § 13; April 9.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3614 Confidentiality requirements.

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. 1937, ch. 374, § 14; L. 1943, ch. 307, § 4; L. 1977, ch. 186, § 8; L. 1983, ch. 289, § 14; L. 1994, ch. 188, § 4; L. 1997, ch. 126, § 47; L. 2005, ch. 110, § 6; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3616 Bond requirements; amount.

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 any tax, penalties or interest due, or to become due, the director may require any person subject to such tax to file a bond with the director of taxation in such form and amount as the director of taxation may prescribe. In any such case, any person who is required to report and pay sales tax liability on an annual basis shall only be required to file a bond in the amount of $25.
History:
L. 1937, ch. 374, § 16; L. 1987, ch. 392, § 1; L. 1988, ch. 389, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3618 Administration; rules and regulations; payment upon basis of gross receipts, when; appointment of agents and employees; abatement of taxes.

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 regulations for the administration of this act. The secretary or the secretary's designee may upon application of any taxpayer give such applicant the privilege of paying the tax levied by this act upon the basis of gross receipts accrued but not received provided such applicant's books are regularly kept on such basis. The secretary or the secretary's designee shall appoint agents and employees for the enforcement and administration of this act.
(b) The secretary of revenue or the secretary's designee may abate all or part of any final sales tax and compensating tax liabilities in the same manner and to the same extent as provided for final income tax liabilities at K.S.A. 79-3233a through K.S.A. 79-3233i, and amendments thereto.
History:
L. 1937, ch. 374, § 18; L. 1972, ch. 342, § 112; L. 1989, ch. 291, § 10; L. 1999, ch. 94, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3619 Payment, collection and accounting; rules and regulations.

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 regulations by organizations or associations of retailers to provide uniform methods for adding and collecting the full amount of the tax imposed by this act, or an amount equal as nearly as possible or practicable to the average equivalent thereof, and which do not involve price-fixing agreements otherwise unlawful, and which shall first have the approval of the director of taxation, are expressly authorized and shall be held not to be in violation of any antitrust laws of this state. It shall be the duty of the director of taxation to cooperate with such retailers, organizations, or associations in formulating such agreements, rules and regulations. The secretary of revenue shall adopt rules and regulations for adding and collecting such tax, or an amount equal as nearly as possible or practicable to the average equivalent thereof, by providing different methods applying uniformly to retailers within the same general classification for the purpose of enabling such retailers to add and collect, as far as practicable, the amount of such tax.
(b) The secretary of revenue may adopt rules and regulations to provide for the issuance of permits to certain businesses which grant direct payment authority that allows certain purchases to be made without the payment of retailers' sales or use tax to the vendor or service provider and requires the permit holder to self-accrue any state and local tax that is due and pay such tax directly to the department of revenue. The secretary shall be accorded broad discretion in establishing qualification standards for direct pay authority, in entering into agreement with permit holders that fix accounting and reporting requirements, in granting and canceling the direct pay privilege, and in establishing other requirements for administration of this section.
History:
L. 1937, ch. 374, § 19; L. 1939, ch. 332, § 1; L. 1972, ch. 342, § 113; L. 1998, ch. 130, § 37; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3620b City bond finance fund moneys, distribution to cities.

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 have issued special obligation bonds to finance, in whole or in part, a STAR bond project which was determined by the secretary of commerce to be of statewide as well as local importance or will create a major tourism area for the state as defined in K.S.A. 12-17,162, and amendments thereto. The state treasurer shall make such biannual distributions on such dates as mutually agreed to by the city and the state treasurer. The total of all distributions under this section shall not exceed an amount determined to be sufficient to retire the principal and interest payable on such special obligation bonds. Moneys paid to cities hereunder shall be deposited in a special fund of the city to pay the costs described herein.
History:
L. 1993, ch. 213, § 7; L. 1998, ch. 17, § 9; L. 2001, ch. 103, § 17; L. 2003, ch. 154, § 99; L. 2009, ch. 95, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3620d Disposition of moneys collected on Kansas state fairgrounds.

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 any retailer upon the gross receipts received from the sale of tangible personal property at retail while on the Kansas state fairgrounds, shall be remitted to the director of taxation who shall remit all such state sales tax revenue to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury and credit to the state highway fund the same percentage in effect and credited pursuant to K.S.A. 79-3620(c), and amendments thereto, of the sales tax revenue collected and the remainder to be credited to the state fair capital improvements fund established pursuant to K.S.A. 2-223, and amendments thereto. The provisions of this section shall expire and have no effect if the state fair is located outside the city limits of the city of Hutchinson, Kansas.
(b) The provisions of this section shall be part of and supplemental to the Kansas retailers' sales tax act.
History:
L. 2018, ch. 111, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3623 Invalidity of part.

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.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3624 Invalidity of part of K.S.A. 79-3621, 79-3622.

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. 1938, ch. 80, § 3; March 7.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3625 Invalidity of part of K.S.A. 79-3619.

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. 1939, ch. 332, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3630 Authorization to enjoin certain persons from engaging in business; restraining order; bond.

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 rendering or furnishing things or services taxable under the provisions of the Kansas retailers' sales tax act who is found to be in violation of such act and the secretary or the secretary's designee shall be entitled, in any proceeding brought for such purpose to have an order restraining such person from engaging in such business in violation of the provisions of K.S.A. 79-3601 et seq., and amendments thereto, and no bond shall be required for any such restraining order, nor for any temporary or permanent injunction issued in such proceedings.
History:
L. 1968, ch. 343, § 1; L. 1989, ch. 291, § 5; L. 1992, ch. 198, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3631 Use of courts for purpose of enforcement of certain contractual obligations not allowed; exception.

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 under K.S.A. 79-3601 et seq., or K.S.A. 79-3701 et seq., after April 1, 1968, which gives rise to a Kansas sales or compensating tax liability upon the part of the purchaser by reason of delivery of such tangible personal property, things or services to the purchaser within the state of Kansas shall be denied and no judgment, decree or order for the enforcement thereof shall be rendered, made or entered in or by any court of this state, unless the retailer is or becomes registered for the collection of such sales or compensating taxes and reports and pays the same in accordance with the provision of K.S.A. 79-3601 et seq., or K.S.A. 79-3701 et seq.
History:
L. 1968, ch. 286, § 1; March 27.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3640 Refund of sales tax paid upon property or services purchased for certain political subdivision projects; contents of claim; payment of refund.

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 constructing, equipping, reconstructing, maintaining, repairing, enlarging, furnishing or remodeling facilities the cost of which is paid in part from funds of a political subdivision which in proportion to the total sales tax paid equals the proportion of such funds to the total cost of the project shall be refunded. Each claim for a sales tax refund shall be verified and submitted to the director of taxation 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 that amount of sales tax paid as determined under the provisions of 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 or the director's designee.
History:
L. 1981, ch. 391, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 36 - Kansas Retailers' Sales Tax › 79-3643 Personal liability for individuals responsible for collection of sales or compensating taxes.

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 retailers' sales and compensating tax acts who willfully fails to collect such tax, or account for and pay over such tax, or attempts in any manner to evade or defeat such tax or the payment thereof shall be personally liable for the total amount of the tax evaded, or not collected, or not accounted for and paid over, together with any interest and penalty imposed thereon. The provisions of this section shall apply regardless of the: (1) Relationship with the retailer held by such individual; (2) form under which the retailer conducts business, whether a sole proprietorship, partnership or corporation; or (3) dissolution of the business. As used in this section, "willfully" has the same meaning as such term has for federal tax purposes in 26 U.S.C. § 6672.
(b) A notice of assessment issued to a responsible individual shall be considered to be a proceeding for the collection of the tax liability of the business. If the liability of the business is determined in a proceeding that has become final, any notice of assessment against a responsible individual must be issued within three years after the proceeding against the business has become final.
(c) Within 60 days after the mailing of a notice of assessment against a responsible individual, the person assessed may request an informal conference with the secretary of revenue under K.S.A. 79-3226, and amendments thereto, for a determination of whether such person is a responsible individual under subsection (a) and for a determination of the tax liability of the business.
(d) If notice of assessment and warrant are issued to a responsible individual pursuant to K.S.A. 79-3610, and amendments thereto, or any other jeopardy provision of chapter 79 of the Kansas Statutes Annotated, the person assessed may request that the informal conference held pursuant to subsection (c) be expedited. When such a request is made, the secretary shall schedule the conference to be held within 21 days after receipt of the request and shall issue a written final determination within 21 days after the close of the conference.
(e) The provisions of this section shall be deemed to be supplemental to the Kansas retailers' sales and compensating tax acts.
History:
L. 1986, ch. 363, § 1; L. 1999, ch. 94, § 10; L. 2010, ch. 123, § 13; April 29.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 21
st
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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.