reglab/statecodes huggingface dataset:
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-23a - Coin-operated devices, including vending machines

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Except for
			 laundry services, retailers shall collect state and local sales tax on the
			 taxable sales of property, amusement, and services made through coin-operated
			 devices.
(b)
(1) For purposes of this regulation,
			 "coin-operated device" shall be deemed to include vending machines and other
			 devices that operate when activated by coins, paper money, credit cards,
			 tokens, or similar payment or representation of monetary payment.
(2) Coin-operated devices shall include
			 machines that dispense food, candy, drinks, or items of tangible personal
			 property, including photocopies; that provide amusement and diversion; or that
			 provide taxable services. Coin-operated devices that provide amusement and
			 diversion shall include jukeboxes, pinball machines, pool tables, foosball
			 tables, dart games, video games, and similar devices.
(3) State and local sales taxes shall be
			 collected on coin-operated devices used for playing games of chance, except for
			 devices that are being lawfully operated for gambling under the Kansas lottery
			 act, Kansas parimutuel racing act, or federal Indian gaming laws. Sales tax
			 shall be collected on the gross receipts from these devices, and no deductions
			 shall be allowed for any money, credits, or property awarded as prizes.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-28 - Motor carriers

Current through Register Vol. 43, No. 28, July 11, 2024
Sales of tangible personal property or services to any motor
				carrier engaged in the transportation of persons or property in interstate
				common-carrier transportation are subject to the Kansas retailers' sales tax in
				the same manner as are sales to other firms, persons or corporations except as
				follows:
a) Sales of rolling stock,
			 including busses and trailers to each motor carrier qualifying as a public
			 utility and engaged in either interstate commerce exclusively or interstate
			 commerce and intrastate commerce, and the rolling stock are immediately and
			 directly used in interstate commerce are exempt. The rolling stock may be
			 temporarily stored within the state until it is directly and immediately
			 consumed in interstate commerce. However, charges for labor services rendered
			 to common carriers authorized to engage in interstate commerce by the
			 interstate commerce commission for the servicing, maintenance, or repair of
			 rolling stock including busses and trailers are taxable.
b) Sales of all repair parts and replacement
			 materials or parts to each motor carrier qualifying as a public utility,
			 engaged in either interstate commerce exclusively or interstate commerce and
			 intrastate commerce, when the repair parts and replacement material or parts
			 are immediately and directly used in interstate commerce are exempt. The repair
			 parts and replacement materials or parts may be temporarily stored within the
			 state until they are directly or immediately consumed exclusively in interstate
			 commerce.
c) Sales of gasoline,
			 distillate and other motor fuels to each motor carrier qualifying as a public
			 utility, engaged in either interstate commerce exclusively or interstate
			 commerce and intrastate commerce when the gasoline, distillate and other
			 petroleum products are immediately and directly used in interstate commerce are
			 exempt. The gasoline, distillate and other motor fuels may be temporarily
			 stored within the state until it is directly and immediately consumed in
			 interstate commerce.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-29 - Sales in interstate commerce

Current through Register Vol. 43, No. 28, July 11, 2024
When tangible personal property is sold within the state and
				the seller is obligated to deliver it to a point outside the state or to
				deliver it to a carrier or to the mails for transportation to a point without
				the state, the retail sales tax does not apply: Provided, The property is not
				returned to a point within this state. The most acceptable proof of
				transportation outside the state will be:
(a) A waybill or bill of lading made out to
			 the seller's order calling for delivery; or
(b) An insurance or registry receipt issued
			 by the United States postal department, or a post office department's receipt;
			 or
(c) A trip sheet signed by the
			 seller's delivery agent and showing the signature and address of the person
			 outside the state who received the delivered goods.
However, where tangible personal property pursuant to a sale is
				delivered in this state to the buyer or his agent other than a common carrier,
				the sales tax applies, notwithstanding that the buyer may subsequently
				transport the property out of this state.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-30 - Motor vehicles or trailers; isolated or occasional sale

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
(1) An isolated or occasional sale of motor
			 vehicle or trailer is a sale made between private individuals or other entities
			 who, at the time of the sale, are not retailers registered to collect and remit
			 sales or use tax on the sale of such a vehicle or trailer.
(2) Kansas motor vehicle dealers and trailer
			 dealers are retailers and cannot make isolated or occasional sales of vehicles
			 or trailers. These dealers shall collect sales tax at the time of the sale on
			 each taxable retail sale of a motor vehicle or trailer.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-30a - Motor vehicles or trailers

Current through Register Vol. 43, No. 28, July 11, 2024
Sales tax shall be imposed on the total selling price of each
				motor vehicle or trailer to the ultimate user or consumer. The total selling
				price includes all tangible personal property mounted, installed, applied or
				otherwise attached or affixed to the motor vehicle or trailer. For sales tax
				purposes, tangible personal property is not separable from the motor vehicle or
				trailer to which it is mounted, installed, applied or otherwise attached or
				affixed.
When calculating sales tax on the retail sale of a motor
				vehicle or trailer, the retailer shall not exclude or deduct for the tangible
				personal property, regardless of how any contract, invoice or other evidence of
				the transaction is stated or computed, and whether separately charged or
				segregated on the same contract or invoice. Any charge attributed to the
				tangible personal property mounted, installed, applied or otherwise attached or
				affixed to a motor vehicle or trailer cannot be separately billed or segregated
				on an invoice or contract in order to qualify for an isolated or occasional
				sale exemption.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-33 - Permanent extensions of time to file sales and use tax returns

Current through Register Vol. 43, No. 28, July 11, 2024
(a) A permanent
			 extension of not more than 60 days, may be granted by the director of taxation,
			 for good cause, for filing of sales or compensating use returns and for payment
			 of the tax that is due. A request for an extension shall meet the following
			 require-ments:
(1) Be submitted in writing;
(2) explain why accurate returns
			 cannot reasonably be filed by the normal due date; and
(3) set forth any additional facts relied on
			 to establish good cause for granting the extension.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-35a - Securities: surety bonds, escrow accounts, and cash bonds

Current through Register Vol. 43, No. 28, July 11, 2024
(a) General.
			 Pursuant to
			 K.S.A.
			 79-3616 and amendments thereto, a retailer
			 may be required to post a security before or after a registration certificate
			 is issued. If a security is required, a written demand for security shall be
			 sent to the retailer. If a person fails or refuses to post a security as
			 required within 30 days of mailing of the notice, issuance of a registration
			 certificate may be refused by the director of taxation, or a certificate that
			 has been issued may be cancelled by the director.
(b) Refusal to issue a certificate or
			 cancellation of a certificate.
(1) If a
			 written demand for a security is sent to a person who is applying for a
			 registration certificate, the person who receives the demand shall either post
			 the security or object to the demand. To object, the person shall submit the
			 objection in writing within 30 days from the date that the demand was mailed.
			 Once an objection is received, a hearing shall be scheduled by the secretary or
			 secretary's designee to determine whether the posting of the security is an
			 appropriate prerequisite for issuing the registration certificate.
(2) If an existing registration certificate
			 is to be cancelled because a security has not been posted within 30 days of the
			 demand, the certificate holder shall be notified in writing of the director's
			 intention to cancel the certificate and the date when the cancellation is
			 final. The certificate shall be cancelled on the date specified in the notice,
			 unless the certificate holder objects in writing within 30 days from the date
			 that the notice of intention to cancel is mailed. If a certificate holder
			 objects to the cancellation, a hearing shall be scheduled by the secretary or
			 secretary's designee to determine whether cancellation of the certificate for
			 failure to post a security is appropriate.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-36 - Jeopardy assessments

Current through Register Vol. 43, No. 28, July 11, 2024
The following actions by any person liable for tax under the
				Kansas retailers' sales tax act shall be deemed reason to believe that a
				taxpayer is about to depart from the state, or to remove his property
				therefrom, or to conceal himself or his property therein, or to do any other
				act which tends to prejudice, jeopardize, or render wholly or partly
				ineffectual the collection of sales tax:
(a) Failure to file sales tax returns after
			 notice as provided by
			 K.S.A.
			 79-3613, and subsequent termination of
			 business operations by the retailer; or
(b) failure to file sales tax returns after
			 notice as provided by
			 K.S.A.
			 79-3613, and continuation of the act of
			 making retail sales.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-37 - Natural gas, electricity, heat and water; sales to residential premises

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Where sales of
			 natural gas, electricity, heat and water delivered through mains, lines or
			 pipes are made to multi-family dwellings or other buildings in which
			 residential premises are not individually metered and billed, only the pro rata
			 portion of these sales equal to the percentage of the building actually
			 occupied as residential premises shall be subject to exemption. As used in this
			 regulation, "residential premises" shall have the meaning ascribed to it in
			 K.A.R. 92-19-38.
(b) Where utility
			 services are not metered individually between residential and commercial use in
			 combination purpose buildings, the occupant owner or lessee shall file an
			 exemption certificate with each retailer providing sales of exempted
			 commodities. The exemption in this case shall be prorated based on the portion
			 of the commodities used in portions of the premises actually occupied as a
			 residence and used for noncommercial purposes. Formulas and computations used
			 in establishing the percentage of exempt use shall be available for inspection
			 by the department of revenue at any time. Sales of otherwise taxable materials
			 or services shall not be exempted by virtue of being sold in connection with
			 commodities exempt from sales tax hereunder.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-38 - Propane gas, LP-gas, coal, wood, and other fuel sources; sales to residential premises

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Sales of
			 propane gas, LP-gas, coal and wood for the production of heat or lighting for
			 the noncommercial use of an occupant of residential premises are exempt from
			 sales tax. Sales of bottled water or such nonprimary heat or light sources as
			 charcoal, candles, canned heat, batteries, lighter fluid or matches are not
			 exempt. Sales of otherwise taxable materials or services are not exempted by
			 virtue of being sold in connection with commodities exempt from sales tax
			 hereunder.
(b) As used in this
			 regulation and K.A.R. 92-19-37 and 92-19-40, "residential premises" means and
			 includes any building or structure, or portion thereof, used for human
			 habitation. Such term shall not include travel trailers or recreational
			 vehicles.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-43 - Tax due upon registration of vehicle by dealer; exception; credit upon subsequent transfer

Current through Register Vol. 43, No. 28, July 11, 2024
(a) The
			 registration of a vehicle by a licensed vehicle dealer pursuant to the
			 provisions of article 1 of chapter 8 of Kansas Statutes Annotated shall
			 constitute the taking of tangible personal property from a stock of goods
			 within the meaning of K.A.R. 92-19-11 and amendments thereto. Except as
			 provided in subsections (b) and (c), sales tax shall be due and payable to the
			 county treasurer at the time the dealer makes application for the registration
			 of the vehicle.
(b)
			 Notwithstanding the provisions of subsection (a), whenever a vehicle is
			 registered by a licensed vehicle dealer for the purpose of subsequently leasing
			 the vehicle, sales tax shall be collected by the licensed vehicle dealer on
			 each lease payment made by the lessee. At the time of making application for
			 registration, the dealer shall provide the county treasurer with a resale
			 exemption certificate pursuant to K.A.R. 92-19-25.
(c) Whenever a vehicle which has been
			 registered by a licensed vehicle dealer, and upon which the sales tax has been
			 paid, is sold or is otherwise transferred in a taxable transaction within 15
			 days from the date the vehicle was registered by the dealer, the taking of the
			 vehicle from a stock of goods and the subsequent transfer shall be deemed to
			 constitute a single transaction for sales tax purposes. Upon the subsequent
			 transfer, the dealer shall collect the sales tax from the ultimate consumer and
			 may apply for credit from the director of taxation for the tax paid by the
			 dealer to the county treasurer.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-44 - Sampling methods

Current through Register Vol. 43, No. 28, July 11, 2024
At the discretion of the director of taxation, sampling
				principles or methods may be used in lieu of a 100% examination of records in
				conducting a sales or use tax audit.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-45 - Audit facilities

Current through Register Vol. 43, No. 28, July 11, 2024
Each taxpayer shall furnish reasonably sufficient work space,
				lighting, and working conditions for department of revenue agents for the
				conducting of sales or use tax audits.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-46 - Selling price

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Selling price
			 is the total consideration given in each transaction, whether in the form of
			 money, rights, property, promise or anything of value, or by exchange or
			 barter. The key element in imposing sales tax on a transaction is not based on
			 what a transaction may be called or termed, but on the operation of the
			 transaction. The term selling price includes the following:
(1) The total monetary value of the
			 consideration of all those things which in fact are, or are promised to be paid
			 by the consumer to a seller in the consummation and complete performance of a
			 retail sale, whether or not the seller receives any benefit from the
			 consideration;
(2) the total cost
			 to the consumer without any deduction or exclusion for the cost of the property
			 or service sold, labor or service used or expended, materials used, losses,
			 overhead or any other costs or expenses, or profit, regardless of how any
			 contract, invoice or other evidence of the transaction is stated or computed,
			 and whether separately billed or segregated on the same bill; and
(3) all transactions in which a person
			 secures for a consideration, the use of tangible personal property or services
			 and includes transactions which may be termed royalties or licenses.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-49b - Goods returned when a sale is rescinded

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
(1) When
			 a retailer and consumer rescind a taxable sale of goods that the retailer
			 reported on an earlier return, the retailer shall be entitled to deduct the
			 original selling price of the returned goods from its current report of gross
			 receipts, except as provided in paragraph (a)(2). A retail sale of goods shall
			 be considered to be rescinded once the retailer accepts possession of the
			 returned goods and the consumer accepts the repayment of all or part of the
			 selling price and sales tax that was originally paid to buy the goods. This
			 repayment to the consumer may be made by credit or refund.
(2) If a retailer reduces the amount credited
			 or refunded to the consumer for the returned goods as compensation for
			 depreciation, consumer usage, or any other reduction in the value of the goods,
			 the amount of the reduction shall be considered a charge by the retailer for
			 the consumer's use of the goods and shall be subject to sales tax as if it were
			 a rental charge being billed to the consumer. Both the deduction from gross
			 receipts taken by the retailer on its current return and the selling price
			 credited or refunded to the consumer shall be reduced by the amount taken as
			 compensation for the reduced value of the goods. The amount of tax that is
			 required to be credited or refunded to the consumer shall be reduced in a
			 proportional amount.
(3) A retailer
			 shall not be required to report its taxable receipts from a retail sale that is
			 rescinded if the original sale, the acceptance of the returned goods by the
			 retailer, and the full repayment to the consumer are all completed during one
			 reporting period. If only partial repayment of the selling price and sales tax
			 is made to the consumer, the retailer shall report the amount used as the
			 reduced value of the goods as part of its gross receipts for that reporting
			 period.
(4) If a retailer does not
			 reduce the amount refunded to a consumer under paragraph (a)(2) or (a)(3) for a
			 reduction in the value of the goods and charges a restocking or reshelving fee
			 to the consumer after goods are returned, this fee shall not be taxable. A
			 restocking or re-shelving fee shall be defined as a fee charged by a retailer
			 to cover the time and expense incurred returning goods to resale inventory if
			 the consumer has not used the goods in a way that reduces their
			 value.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-49c - Refund applications; refund claims; required forms

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Definition.
(1) "Refund claim" shall mean an application
			 for the refund of sales or compensating use tax, penalty, or interest submitted
			 in writing on a form prescribed by the department that has been completed and
			 is accompanied by all documentation needed to verify and process the claim. A
			 refund application that is incomplete or is not documented as required by this
			 regulation shall not be considered to be a refund claim. As used in these
			 regulations, the term "refund claim" may include a claim for payment, a credit,
			 or an entitlement to a deduction.
(2) Each refund application shall be
			 submitted on the appropriate form prescribed by the department for the kind of
			 refund being requested. The refund application may be required by the
			 department to be filed electronically. Refund application forms may be obtained
			 from the depart-ment.
(3) Each
			 agent, representative, or other third party filing a refund application on
			 behalf of another shall submit a power of attorney that authorizes the agent,
			 representative, or other third party to act on behalf of the claimant.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-49d - Review of refund applications; processing of refund claims

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Statute of
			 limitations.
(1) Whenever a retailer or
			 consumer that has filed a sales or compensating use tax return seeks a refund
			 for the erroneous payment of the tax, penalty, or interest, the refund claim
			 shall be filed within three years from the due date of the return for the
			 reporting period as specified in
			 K.S.A.
			 79-3607, and amendments thereto, unless the
			 director of taxation has extended the time for filing the refund request
			 pursuant to
			 K.S.A.
			 79-3650(b), and amendments
			 thereto.
(2) A written agreement
			 may be entered into by the secretary and the taxpayer to extend the period
			 within which the taxpayer may file a refund application, and an assessment may
			 be made by the secretary. If such a mutual agreement is entered into, any
			 additional interest due on an assessment that is in excess of 48 months shall
			 be wavied. This agreement shall be entered into before the expiration of the
			 three-year statute of limitations.
(3) The provisions of
			 K.S.A.
			 60-206, and amendments thereto, for the
			 computation of time shall apply to determine the timeliness of the filing of a
			 refund claim. Each refund claim shall be presumed to have been filed with the
			 department on its postmark date.
(4) A person against whom an assessment or
			 administrative decision has become final shall not be entitled to pay the
			 amount of the assessment and then file a refund claim for the amount paid.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-51 - Gratuities, service charges and minimum charges

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each cover
			 charge or minimum charge entitling the customer to receive entertainment,
			 recreation, amusement, or food, meals or drinks furnished by any place where
			 food, meals or drinks are regularly sold to the public, whether listed
			 separately on a bill or collected as an admission fee or fixed charge shall be
			 subject to sales tax.
(b) Each
			 retailer shall include in the total selling price of the food, meals or drinks
			 subject to sales tax, any amounts designated as a service charge which are
			 added to the price of food, meals or drinks, even if the charges are made in
			 lieu of tips and are paid over by the retailer in whole or in part to the
			 retailer's employees.
(c) Cash
			 gratuities or gratuities added by the consumer to a bill which are turned over
			 in full to the employee, and gratuities given directly to an employee by a
			 consumer and not pursuant to an arrangement made with the retailer shall not be
			 subject to sales tax.
(d) Each
			 retailer shall include in the total selling price of the food, meals or drink
			 subject to sales tax, any gratuities which are mandatory in order for a
			 consumer to receive food, meals, drinks or service, even though a portion or
			 all of the mandatory gratuities collected may be paid over by the retailer to
			 the retailer's employees.
(e) Each
			 retailer shall include in the total selling price of food, meals or drinks
			 subject to sales tax, any gratuities which are required by the retailer to be
			 turned over either in whole or in part by the employees and which are credited
			 by the retailer as a part of the minimum wage of the employees pursuant to
			 federal or state laws, even though a portion or all of the gratuities collected
			 may be paid over by the retailer to the retailer's employees.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-52 - Agency relationships; direct purchases

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Unless
			 specifically authorized by the sales tax act, an agency relationship between a
			 purchaser and its principal shall not be recognized by the department of
			 revenue for sales tax exemption purposes.
(b) To qualify as a direct purchase under
			 K.S.A. 1986 Supp.
			 79-3606 as amended by L. 1987, Ch.
			 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1 and amendments, any
			 bill, invoice, contract or other evidence of the transaction shall be made out
			 in the name of the entity which qualifies for an exemption under the act, and
			 the payment shall be made on that entity's check, warrant or voucher.
(c) Each sale of tangible personal
			 property or taxable service made to and paid for by an agent, employee or other
			 representative shall be taxable, even though the same purchase would have been
			 exempt from sales tax had the principal or employer directly purchased the
			 tangible personal property or service. Any contractual arrangement or
			 understanding between an agent, employee or other representative and a
			 principal or employer shall not be recognized by the department. Each retailer
			 shall charge and collect the sales tax on the total selling price of tangible
			 personal property or service even though the agent, employee, or other
			 representative:
(1) Is on official business
			 on behalf of the principal or employer;
(2) is on a per diem from the principal or
			 employer;
(3) is on an expense
			 account or will otherwise be reimbursed by the principal or employer; or
(4) has or will receive monies,
			 credits or other assets from the principal or employer to pay for the
			 transaction.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-53 - Consumed in production

Current through Register Vol. 43, No. 28, July 11, 2024
(a) In order for
			 purchases of tangible personal property to qualify for exemption under K.S.A.
			 1986 Supp.
			 79-3606(n) as
			 amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64,
			 Sec. 1 and amendments, the following requirements must be met:
(1) The tangible personal property must be
			 essential or necessary to the process;
(2) the tangible personal property must be
			 used in the actual process;
(3)
			 the tangible personal property must be immediately consumed or dissipated in
			 the process;
(4) the tangible
			 personal property must be used in the production, manufacture, processing,
			 mining, drilling, refining or compounding of tangible personal property, the
			 providing of services or the irrigation of crops for ultimate sale at retail in
			 the regular course of business; and
(5) the tangible personal property cannot be
			 reusable for such purposes. The identity of the buyer, seller or item purchased
			 is immaterial. Whether the purchase qualifies for exemption is determined by
			 how the item is used in the production or processing activity. An item may be
			 taxable for one use and exempt for another use, even though purchased by the
			 same consumer. Each transaction shall be separately measured against the
			 statutes and regulations to determine the taxability of the transaction.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-54 - Ingredient or component part

Current through Register Vol. 43, No. 28, July 11, 2024
(a) For purchases
			 of tangible personal property to qualify for exemption under K.S.A. 1986 Supp.
			 79-3606(m) as
			 amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64,
			 Sec. 1 and amendments, the following requirements must be met:
(1) The tangible personal property shall be
			 essential or necessary to the tangible personal property or service produced,
			 manufactured or compounded;
(2)
			 the tangible personal property shall be actually used in or on the tangible
			 personal property or service produced, manufactured or compound-ed;
(3) the tangible personal property shall
			 become an integral and material part of the tangible personal property or
			 service produced, manufactured or compounded; and
(4) the tangible personal property must
			 become an ingredient or compound part of tangible personal property or service
			 for ultimate sale at retail.
The identity of the buyer, seller or the item is immaterial.
				Whether the purchase qualifies for exemption shall be determined by how the
				item is used in the production or processing activity. An item may be taxable
				for one use and exempt for another use, even though purchased by the same
				consumer. Each transaction shall be separately measured against the statutes
				and regulations to determine the taxability of the transaction.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-55b - Operating leases

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Definitions.
(1) "Financing lease" shall have the meaning
			 specified in K.A.R. 92-19-3a.
(2)
			 "Goods" shall have the meaning as specified in K.A.R. 92-19-3a. For purposes of
			 this regulation, "equipment" may be substituted for the word "goods" whenever
			 equipment rentals or leases are being considered.
(3) "Lease or rental" shall have the meaning
			 specified in
			 K.S.A.
			 79-3602, and amendments thereto. When used in
			 this regulation, these two terms and their derivatives are
			 synonymous.
(4) "Lessee" shall mean
			 a person who acquires the right to possess or control goods under a lease or
			 rental agreement.
(5) "Lessor"
			 shall mean a person who is engaged in the business of leasing or renting goods
			 to others.
(6) "Operating lease"
			 shall mean a lease agreement that gives the lessee possession or control of
			 goods for a fixed or indeterminate period, while the lessor retains all or
			 substantially all of the risk and rewards of ownership of the goods. This term
			 shall be synonymous with "true lease."
(7) "Primary property location" shall have
			 the meaning specified in
			 K.S.A.
			 79-3670, and amendments thereto.
(8) "Sales tax" or "tax" shall have the
			 meaning specified in K.A.R. 92-19-3a.
(9) "Transportation equipment" shall have the
			 meaning specified in
			 K.S.A.
			 79-3670, and amendments thereto. When the
			 term "motor vehicle" or "vehicle" is used, the term shall mean any passenger
			 vehicle, truck, trailer, semitrailer, or truck tractor, as defined in
			 K.S.A.
			 8-126 and amendments thereto, that is not
			 classified as "transportation equipment" under
			 K.S.A.
			 79-3670, and amendments thereto.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-57 - Sales tax on motor fuels, special fuels, liquefied petroleum, and other fuels

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each sale of
			 motor fuel, special fuel, liquefied petroleum, and any other similar fuel that
			 is subject to a Kansas fuel excise tax shall be exempt from sales tax if a
			 Kansas fuel excise tax has been imposed and the fuel excise tax is not
			 refundable. However, each sale of these fuels shall be subject to sales tax if
			 no Kansas fuel excise tax has been imposed, unless the sale is specifically
			 exempt under the sales tax act.
(b) Except as provided in subsection (a),
			 each sale of motor fuel, special fuel, liquefied petroleum, and any other
			 similar fuel for use in cooling, refrigerating, or heating for nonresidential
			 or nonagricultural purposes shall be subject to sales tax. Fuel used to power
			 refrigeration units on trucks and trailers, other than fuel used in such units
			 by interstate common carriers, shall be subject to sales tax.
(c) Except as provided in subsection (a),
			 each sale of motor fuel, special fuel, liquefied petroleum, and any other
			 similar fuel for use in aircraft, other than purchases of these fuels by
			 passenger airlines and other interstate common carriers, shall be subject to
			 sales tax.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-58 - Revenue rulings

Current through Register Vol. 43, No. 28, July 11, 2024
(a) A revenue
			 ruling is a statement of the department of revenue issued to the general
			 public, and is of general application. A revenue ruling interprets the statute
			 and regulation to which the ruling relates and is ordinarily issued in response
			 to newly enacted legislation, recent court decisions and areas of sales tax
			 interpretation and application which affect a large number of taxpayers.
(b) A revenue ruling is general in
			 nature, and is not issued to address a specified set of facts. A revenue ruling
			 shall be measured against each transaction separately and the facts of each
			 transaction shall determine the sales tax consequences to which the ruling
			 applies.
(c) A revenue ruling
			 shall cease to be valid when any one or all of the following occur:
(1) The statute or regulation to which the
			 ruling applies is changed in any pertinent part by the Kansas Legislature;
(2) a pertinent change in the
			 interpretation of the statute or regulation is made by a court decision;
(3) the regulation or
			 interpretation is changed in any pertinent part by a department regulation or
			 revenue ruling, whether the change is accomplished by means of a new regulation
			 or revenue ruling or by means of a revision of an existing regulation or
			 revenue ruling; or,
(4) the
			 department rescinds an outstanding ruling issued prior to any given specified
			 date by issuing a general bulletin or notice in the Kansas register.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-59 - Private letter rulings

Current through Register Vol. 43, No. 28, July 11, 2024
(a) A
			 "private letter ruling" shall mean a statement of the secretary of revenue or
			 the secretary's authorized agent issued to an individual retailer and shall be
			 of limited application. A private letter ruling interprets the statute or
			 regulation to which the ruling relates. A private letter ruling is issued in
			 response to a retailer's written request for clarification of the tax statute
			 or regulation relating to a specified set of circumstances affecting the
			 retailer's collections duties as they relate to a claim of exemption from sales
			 tax.
(b) A retailer, consumer, or
			 other person shall not rely upon a verbal opinion from the department of
			 revenue. Only a written private letter ruling issued to a retailer that
			 concerns the retailer's collection duties shall bind the department. Each
			 retailer seeking a private letter ruling from the department shall submit a
			 written request for the ruling to the department. The written request shall
			 identify the retailer and state with specificity the facts and circumstances
			 relating to the issue for which the ruling is sought. If insufficient facts are
			 presented with a retailer's request for a ruling, a private letter ruling shall
			 not be issued by the department. If material facts are misrepresented in a
			 retailer's request for a ruling, a private letter ruling that is issued by the
			 department shall be of no effect and shall not be binding on the department.
			 Department correspondence that does not state that the correspondence is a
			 "private letter ruling" shall not be considered or otherwise treated as a
			 private letter ruling.
(c) Nothing
			 contained in a private letter ruling shall be construed as altering any
			 provision of the Kansas retailers' sales tax act or any department regulation
			 or as otherwise meeting any of the following conditions:
(1) Having the force and effect of
			 law;
(2) being a notice, revenue
			 ruling, or other tax-policy statement that has been published by the
			 department; or
(3) being a
			 precedent that can be cited or relied upon by any person other than the
			 retailer to whom the ruling is issued, except to identify a ruling that is
			 being relied upon as support for a request for the reduction or waiver of
			 penalty or interest.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-61a - Retailers' responsibility to collect sales tax; presumption of taxability

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each retailer
			 shall collect the tax imposed by the act from the retailer's customers. Each
			 retailer who fails or refuses to collect tax that is lawfully due shall be
			 liable for payment of the uncollected tax.
(b) A retailer shall not advertise, hold out,
			 or otherwise state to the public or to any customer either of the following:
(1) The tax will be assumed, absorbed, or
			 paid by the retailer for the customer.
(2) The tax will not be charged, or if the
			 tax is charged and collected, the tax will be refunded.
These two requirements shall not prevent a retailer from
				billing tax as part of a tax-included charge, if proper notice is given to the
				customer or public as specified in subsection (d).
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-62 - Warranties, service and maintenance contracts

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each warranty
			 included in the selling price of tangible personal property which is not
			 charged to the consumer separately from the tangible personal property is
			 subject to sales tax.
(b) Each
			 charge made by a retailer separate and apart from the selling price of the
			 tangible personal property for an optional warranty, extended warranty, service
			 contract, maintenance contract and other similar instruments is subject to
			 sales tax. Each retailer shall collect sales tax on the total charge to the
			 consumer for the contract.
(c)
			 Each service rendered by a retailer, including supplying parts and services,
			 without charge to the consumer under a warranty, maintenance or service
			 contract is not subject to sales tax on the amount of the reimbursement
			 received from the warrantor, whether reimbursement is in the form of money,
			 credit or the replacement of parts used to perform the repair work. However,
			 any charge such as a deductible or similar charge which the consumer is
			 obligated to pay under the warranty, maintenance or service contract is fully
			 taxable, and each retailer shall collect sales tax on the total charge paid by
			 the consumer.
(d) If a retailer
			 does not perform repair services under a warranty, maintenance or service
			 contract, but instead has a third party perform the repairs, the third party's
			 gross receipts received from that retailer are not subject to sales tax. The
			 third party shall secure an exemption certificate from the retailer which
			 states:
(1) that the service performed by the
			 third party was pursuant to a warranty, maintenance or service contract;
(2) that the retailer collected
			 from the consumer sales tax on the total selling price of the warranty,
			 maintenance or service contract; and
(3) the retailer's sales tax registration
			 number.
If a retailer has collected a deductible or similar charge from
				the consumer, the retailer shall include the amount in the retailer's taxable
				gross receipts, even though a third party may actually perform the service
				under the warranty, maintenance or service contract.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-63 - Limitations

Current through Register Vol. 43, No. 28, July 11, 2024
The tax imposed under the sales tax act shall be assessed
				within three years from the date the return is filed. However, if any person
				obligated to file a return for taxes imposed under the sales tax act fails to
				file a return for any reason, the tax may be assessed at any time. A levy or
				other proceeding to enforce the collection of the tax, penalty and interest may
				also be commenced at any time.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-64a - Responsible individuals

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Under
			 K.S.A.
			 79-3643, and amendments thereto, a person may
			 be held liable for sales taxes not paid to the state of Kansas if that person
			 is a responsible individual, and has willfully failed to collect, account for,
			 or pay over to the state the taxes that are due, or has otherwise acted to
			 evade or defeat payment of these taxes.
(b) "Responsible individual" shall mean any
			 person with sufficient status, duties, and authority to have significant
			 control over business finances or the disbursement of business funds.
(c) Having one or more of the
			 following factors that establish status, duties, and authority of a person
			 shall be sufficient to establish that the person has significant control over
			 business finances or the disbursement of business funds:
(1) A significant ownership interest in a
			 business;
(2) a significant
			 involvement in the day-to-day management of the business;
(3) the authority to sign business checks or
			 tax returns;
(4) the authority to
			 direct payment of business funds to creditors;
(5) the authority to pledge business assets
			 as collateral for loans, advances, or lines of credit for the business;
(6) the authority to bind the
			 business to contracts entered into as part of the day-to-day business
			 operations; or
(7) the authority
			 to hire or fire employees who are authorized to perform any act described in
			 paragraphs (3) through (6) of this subsection.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-65 - Medical equipment and supplies

Current through Register Vol. 43, No. 28, July 11, 2024
(a) "Medical
			 supplies" means tangible personal property specifically designed for and
			 exclusively used in the cure, treatment or diagnosis of an injury, illness or
			 other malady of the human body, and consumed in a single usage. Medical
			 supplies do not include tangible personal property designed or customarily used
			 for human habitation purposes, or as a means for generally maintaining a
			 quality of life not directly related to the cure, treatment or diagnosis of an
			 injury, illness or other malady of the human body.
(b) "Medical equipment" means equipment
			 specifically designed for and exclusively used in the cure, treatment or
			 diagnosis of an injury, illness or other malady of the human body. Medical
			 equipment does not include equipment designed or customarily used for human
			 habitation purposes, or as a means for generally maintaining a quality of life
			 not directly related to the cure, treatment or diagnosis of an injury, illness
			 or other malady of the human body, even though the equipment may be used to
			 assist in providing certain services.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-66 - Contractors, subcontractors and repairmen; purchases of material

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Sales of
			 building material or other property to contractors, subcontractors or repairmen
			 for use by them in building, constructing, erecting, equipping, furnishing,
			 repairing, servicing, altering, maintaining, enlarging, reconstructing or
			 remodeling shall be taxable. Material used by a contractor, subcontractor or
			 repairman for a project under original construction shall be subject to sales
			 tax. Each contractor, subcontractor or repairman is deemed to be the final user
			 or consumer of material used by the contractor, subcontractor, and repairman in
			 construction projects. Each contractor, subcontractor or repairman shall not
			 give, and each retailer shall not accept, a resale exemption certificate to
			 purchase material without sales tax.
(b) Each contractor, subcontractor or
			 repairman shall be responsible for the payment of sales tax on all materials
			 and supplies purchased for use by the contractor, subcontractor or repairman in
			 erecting structures for others, or for building on, or otherwise improving,
			 altering or repairing real or personal property of others.
(c) Each retailer whose principal line of
			 business is the retail selling of tangible personal property to the final user
			 or consumer, but who also performs contractor services, may purchase material
			 exempt from sales tax for resale purposes. When the retailer engages in a
			 construction project as a contractor and removes material from inventory to
			 perform the project, the retailer shall report and pay the proper sales tax on
			 the cost of the material on the retailer's sales tax return.
(d) The taxing event shall be deemed to occur
			 at the time a contractor purchases material, or when a retailer who is also a
			 contractor removes material from inventory to perform a construction project.
			 Therefore, bulk purchases of all material by persons who are contractors only,
			 and all material removed from inventory by a retailer to perform a construction
			 project shall be subject to sales tax at the time of purchase or at the time
			 the material is removed from inventory, even though the material may be used in
			 a construction project outside of Kansas. No deduction, exclusion, refund or
			 credit for sales tax shall be allowed when a contractor purchases material in
			 Kansas, or when a retailer who is also a contractor removes material from
			 inventory as a sale in interstate commerce, even though the material may be
			 used in a construction project outside of Kansas.