reglab/statecodes huggingface dataset:
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 13 - INTERSTATE MOTOR FUEL USE TAX › Section 92-13-2 - Interstate motor fuel user license

Current through Register Vol. 43, No. 28, July 11, 2024
Upon investigation by the director, if the statements contained
				in the application shall be found to be true, and if the director shall be
				satisified that the application is made in good faith, he shall issue to said
				applicant an interstate motor fuel user license specifying the terms and
				conditions thereof: Provided, however, That no license issued by the director
				shall be subject to assignment or transfer, nor shall such be construed to be
				either a franchise or irrevocable: Provided further, That all importer for use
				licenses in force January 1, 1972, and all interstate motor fuel user licenses
				issued by the director on or after January 1, 1972, shall be in force as
				interstate motor fuel user licenses so long as the holder has in force a bond
				as required by law or rules and regulations, or until such license is
				suspended, surrendered, or revoked for cause by the director.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 13 - INTERSTATE MOTOR FUEL USE TAX › Section 92-13-3 - Enforcement

Current through Register Vol. 43, No. 28, July 11, 2024
The director may at any time, upon showing of failure to comply
				with the provisions of the motor fuels tax laws of the state of Kansas or rules
				and regulations promulgated thereunder, or of the motor carrier inspection
				bureau relating to motor carriers, suspend or completely revoke any license or
				registration upon giving the grantee thereof five days notice and an
				opportunity to be heard.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 13 - INTERSTATE MOTOR FUEL USE TAX › Section 92-13-4 - Identification cards

Current through Register Vol. 43, No. 28, July 11, 2024
It shall be the duty of all interstate motor fuel users and
				drivers of motor vehicles registered under an interstate motor fuel user
				license to at all times carry on every vehicle used an identification fuel card
				issued by the director identifying the licensee.
Each such identification fuel card shall carry the number of
				the interstate motor fuel user license under which it was issued.
Identification fuel cards shall be held available for
				inspection by duly authorized representatives of the director of revenue, the
				state department of revenue, the motor carrier inspection bureau, the state
				highway patrol, and law enforcement officers.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 13 - INTERSTATE MOTOR FUEL USE TAX › Section 92-13-5 - Revocation or abandonment of license, authorization or permit

Current through Register Vol. 43, No. 28, July 11, 2024
(1) Whenever
			 operations are abandoned under any interstate motor fuel user license, or upon
			 revocation thereof by the director, the license and all identification fuel
			 cards issued thereunder shall be immediately forwarded to the director.
(2) Whenever the director orders
			 operations suspended under any license, permit or authorization the interstate
			 motor fuel user shall immediately remove all identification fuel cards, permits
			 or authorizations from all vehicles for which they were issued. Such
			 identification fuel cards, permits and authorizations shall be preserved by the
			 interstate motor fuel user who shall, at the request of the director,
			 immediately forward the same to the director.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 13 - INTERSTATE MOTOR FUEL USE TAX › Section 92-13-6 - Credits and refunds on fuel purchased within Kansas

Current through Register Vol. 43, No. 28, July 11, 2024
All applications for refund shall be made on forms prescribed
				by the director and shall contain satisfactory and sufficient information to
				establish the right to such refund.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 13 - INTERSTATE MOTOR FUEL USE TAX › Section 92-13-7 - Sales invoices and records

Current through Register Vol. 43, No. 28, July 11, 2024
Every interstate motor fuel user registered under this act
				shall be required to retain for three years sales invoices and other records
				reflecting purchases of fuels both within and without the state of Kansas
				unless destruction is authorized by the director in writing. The sales invoices
				of the vendor shall be machine printed or stamped and shall show the following:
				Name and station address of seller; name and address of purchaser; date of
				sale; number of gallons purchased; type of product; state tax rate charged; the
				company unit number or motor vehicle unit license number of the power unit. The
				invoices shall be prepared over double faced carbon except in the case of
				credit card purchases.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 13 - INTERSTATE MOTOR FUEL USE TAX › Section 92-13-9 - Motor fuel permits and emergency authorization

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Both 24-hour
			 and 72-hour motor fuel permits shall be issued on forms prescribed by the
			 director. Any interstate motor fuel user may request not more than three motor
			 fuel permits for each commercial motor vehicle identification number (VIN) at
			 the same time. Each interstate motor fuel user requesting a motor fuel permit
			 shall submit the requested information and the applicable fee payment to a
			 designee of the secretary of revenue at a motor carrier inspection station or
			 at any other location where a designee of the secretary is located. Each
			 requested motor fuel permit shall be issued or denied by the secretary's
			 designee.
(b) Any interstate motor
			 fuel user may operate a commercial motor vehicle in the state without a motor
			 fuel permit by authorization of the director if the secretary of revenue
			 determines that an emergency has arisen. The highway patrol, motor carrier
			 inspectors, and other appropriate personnel shall be notified by the director
			 of the emergency situation and the time frame for the emergency authorization.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 13 - INTERSTATE MOTOR FUEL USE TAX › Section 92-13-10 - Bond requirements

Current through Register Vol. 43, No. 28, July 11, 2024
The director of taxation may require any person making
				application for an interstate motor fuel users license in the state of Kansas
				to file a bond with the director when:
(1) the licensee has failed to file timely a
			 quarterly report;
(2) the correct
			 amount of tax has not been remitted with the report;
(3) an audit indicates, that in the
			 discretion of the director, a bond is required to protect the interest of the
			 state; or
(4) the licensee is
			 based in a state not a member of the international fuel tax agreement.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 13 - INTERSTATE MOTOR FUEL USE TAX › Section 92-13-11 - Presumption, evidence

Current through Register Vol. 43, No. 28, July 11, 2024
In the absence of records or other information showing the
				number of miles actually traveled per gallon of fuel, it shall be presumed that
				one gallon of motor vehicle fuel was consumed for every three miles traveled;
				that one gallon of special fuel was consumed for every 3.5 miles traveled and
				that one gallon of liquefied petroleum fuel was consumed for every 2.5 miles
				traveled.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 13 - INTERSTATE MOTOR FUEL USE TAX › Section 92-13-12 - Record requirements; presumption

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each interstate
			 motor fuel user shall maintain detailed records for each trip for a minimum of
			 three years. The records shall be summarized monthly and include miles traveled
			 and fuel purchased over the road for each vehicle. These records shall also
			 disclose:
(1) trip origin and destination;
(2) route of travel;
(3) sales invoices, including:
(A) name and station address of seller;
(B) name and address of purchaser;
(C) date of sale;
(D) number of gallons purchased;
(E) type of product; and
(F) company unit number or motor vehicle unit
			 license number; and
(4)
			 number of gallons purchased for over the road purposes.
Each interstate motor fuel user shall preserve these records,
				together with all fuel purchase invoices, in a manner to insure their security
				and availability for inspection by agents or representatives of the director.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 14 - LIQUEFIED PETROLEUM FUEL TAX › Section 92-14-4 - LP gas withdrawn from a motor vehicle's cargo tank and used to propel the vehicle on public highways

Current through Register Vol. 43, No. 28, July 11, 2024
If LP gas from the cargo tank of a motor vehicle is used to
				propel the vehicle on public highways, the LP-gas user shall maintain an
				accurate record of the amount of LP gas consumed for highway use, unless taxes
				have been paid in advance or the vehicle is operating on a mileage basis as
				provided for by the liquefied petroleum motor fuel tax law,
				K.S.A.
				79-3490 et seq. and amendments thereto. The
				records that show consumption shall be maintained for three years. If the
				director finds that the records do not accurately reflect the amount of fuel
				consumed for highway use, the tax owed shall be computed by the director based
				on the best evidence available, and the LP-gas dealer or user shall be required
				by the director to report and pay the tax on a mileage basis in the future.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 14 - LIQUEFIED PETROLEUM FUEL TAX › Section 92-14-5 - Records

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each LP-gas
			 dealer shall maintain records showing the receipts from all LP-gas fuel sales
			 and the tax collected thereon for three years. The records shall identify each
			 sale made to an LP-gas permit user and shall include the user's permit number.
			 The records shall document all purchases made by the LP-gas dealer, including
			 those for the dealer's use and for resale.
(b) Each LP-gas user shall maintain records
			 of LP-gas purchases for three years. The records shall include all purchase
			 invoices issued to the purchaser.
(c) Each LP-gas dealer and wholesaler shall,
			 at the time of sale and delivery, issue an invoice to the buyer that contains
			 the following information:
(1) The date of
			 the sale;
(2) the names and
			 addresses of the seller and buyer;
(3) the place of delivery;
(4) the number of gallons of LP gas sold; and
(5) if the sale is at retail, the
			 amount of tax collected or the buyer's special LP-gas user permit number.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 14 - LIQUEFIED PETROLEUM FUEL TAX › Section 92-14-6 - Sales of LP gas to special LP-gas permit users; use of special LP-gas permit user decals

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 operator of any motor vehicle that bears a Kansas special permit LP-gas user
			 decal shall either self-report tax on the use of LP gas on a mileage basis or
			 pay the tax in advance, pursuant to
			 K.S.A.
			 79-3492a through
			 K.S.A.
			 79-3492c and amendments thereto. Each LP-gas
			 dealer who delivers gas into the tank of any vehicle that bears a permit decal
			 shall record the user's permit number and name on the sales invoice if tax is
			 not collected on the sale.
(b)
			 Except as provided in subsection (c), if a motor vehicle that is authorized to
			 operate under a special LP-gas user permit is destroyed, sold, traded, or
			 otherwise disposed of before the end of a calendar year or if for any other
			 reason the permit holder removes the decal from the vehicle, the permit holder
			 shall immediately notify the director of taxation in writing of the nature of
			 the vehicle transfer or the destruction of the decal. Failure to remove a
			 permit decal from a vehicle that has been disposed of and to notify the
			 director shall be grounds for cancellation of the authorization to operate on a
			 mileage basis.
(c) If a permit
			 holder sells a vehicle that is registered for LP-gas purposes to another permit
			 holder or to a person who is applying for a permit, the purchaser may request
			 the transfer of the permit, decal, and all other related rights and obligations
			 to the purchaser. This transfer may be authorized by the director.
(d) If taxes have been paid in advance on a
			 motor vehicle that is destroyed, sold, traded, otherwise disposed of, or
			 converted from LP-gas use before the first of December in any year, the permit
			 holder may apply for a refund of the taxes.
(e) Special LP-gas permit user decals shall
			 be issued on a calendar-year basis. The decals shall be placed inside on the
			 lower driver's side of the windshield.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 14 - LIQUEFIED PETROLEUM FUEL TAX › Section 92-14-7 - Special LP-gas permits

Current through Register Vol. 43, No. 28, July 11, 2024
In determining if the taxes paid in advance by a special LP-gas
				permit user are wholly inadequate as provided by
				K.S.A.
				79-3492c and amendments thereto, the taxes
				paid in advance by other permit holders on similar motor vehicles may be taken
				into consideration by the director of taxation.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 14 - LIQUEFIED PETROLEUM FUEL TAX › Section 92-14-8 - License applications; bond re-quirements

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 individual, partnership, and corporation that applies for a liquefied petroleum
			 gas license shall post a bond equal to its three months' average tax liability.
			 New businesses shall estimate their tax liability for one year and submit a
			 bond in an amount equal to 25 percent of the estimated annual liability, or
			 $1,000, whichever is greater. A license shall not be granted until the bond
			 requirements are met.
(b) Bond
			 requirements shall be satisfied by surety bonds executed by an approved
			 corporate surety, escrow agreements entered into using department forms, or
			 cash bonds posted with the department.
(c) The bond requirement may be reduced by
			 the director to $1,000 if a certified financial statement indicating a net
			 worth in excess of one year's average tax liability is submitted. The required
			 bond may be reduced by the director to an amount equal to two months' tax
			 liability, but not less than $1,000, in consideration of a satisfactory
			 reporting history for the prior 12 months in which there were no returned
			 checks or other delin-quencies.
(d) Motor fuel tax bonds and financial
			 statements may be reviewed periodically by the department. An additional bond
			 or a current certified financial statement may be required by the director if
			 the existing bond or net worth shown on the financial statement is less than
			 the current average three months' tax liability.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 15 - NONRESIDENT CONTRACTORS › Section 92-15-3 - Change of name, address, or ownership

Current through Register Vol. 43, No. 28, July 11, 2024
Each nonresident contractor shall perform each contract under
				the same name used to register the contract for purposes of
				K.S.A.
				79-1008 et seq. and amendments thereto,
				unless the contractor secures and provides the department with a rider to the
				bond that shows the change of the business name. A rider shall not be used and
				shall not be accepted by the department if a business changes from operating as
				one kind of legal entity to another, including from a sole proprietorship to a
				corporation. Each nonresident contractor shall immediately report any change of
				name, address, or ownership to the secretary of revenue.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 15 - NONRESIDENT CONTRACTORS › Section 92-15-4 - Registration not assignable

Current through Register Vol. 43, No. 28, July 11, 2024
The registration of a contract shall not be assigned or
				transferred to a different legal entity and shall be used only by the person,
				partnership, corporation, or other legal entity that the registration
				identifies as the person or entity that is performing the contract. Each
				assignment or transfer of the contract to a different legal entity, including
				to a successor entity that operates under the same business name, shall
				terminate registration of the contract and shall require the new entity to
				apply for a new registration and secure a new bond.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 15 - NONRESIDENT CONTRACTORS › Section 92-15-6 - Bond; time in effect

Current through Register Vol. 43, No. 28, July 11, 2024
Each nonresident contractor's bond required under
				K.S.A.
				79-1010, and amendments thereto, shall be the
				equivalent of an annual bond that covers only those contracts begun during the
				calendar year in which the bond is filed. This bond shall remain in effect
				until all contracts registered during the calendar year in which the bond was
				filed are fully performed and all taxes due under it are paid.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 15 - NONRESIDENT CONTRACTORS › Section 92-15-8 - Bond; release

Current through Register Vol. 43, No. 28, July 11, 2024
The bond required under
				K.S.A.
				79-1008 et seq., and amendments thereto,
				shall be released only after the contract or contracts secured by the bond are
				fully performed and the secretary of revenue has received the following written
				releases:
(a) A certification from
			 the secretary of human resources that all contributions and interest due from
			 the nonresident contractor under the employment security law have been paid;
			 and
(b) a certification from the
			 county treasurer of each county where the nonresident contractor performed the
			 contract or contracts under the bond, that all taxes accruing because of the
			 performance of the contract or contracts have been paid, or that no taxes are
			 due.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 17 - TOBACCO PRODUCTS › Section 92-17-1 - Terms; distributor, retailer

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
(1) Each person engaged in the business of
			 selling tobacco products in this state who brings or causes to be brought into
			 this state from without the state any tobacco products for sale shall be deemed
			 a distributor unless that person is a retailer who has purchased tobacco
			 products on a tax-paid basis from a licensed distributor.
(2) Each person who has one or more retail
			 outlets and who brings or causes to be brought into this state from without the
			 state tobacco products for sale by one of the retail outlets shall be deemed a
			 distributor; however, the retail outlet from which the tobacco products are
			 sold to the ultimate consumer shall be a retailer.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 17 - TOBACCO PRODUCTS › Section 92-17-2 - Imposition of tax

Current through Register Vol. 43, No. 28, July 11, 2024
(a) The tax imposed
			 by the cigarette and tobacco products law shall be paid by the distributor who
			 first performs any of the following:
(1)
			 Brings or causes to be brought into this state from outside the state tobacco
			 products for sale;
(2) makes,
			 manufactures, or fabricates tobacco products in this state for sale in this
			 state; or
(3) ships or transports
			 tobacco products to retailers in this state to be sold by those retailers.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 17 - TOBACCO PRODUCTS › Section 92-17-3 - Applications; forms

Current through Register Vol. 43, No. 28, July 11, 2024
Each person required by the cigarette and tobacco products act
				to be licensed as a distributor shall make application for a license on a form
				furnished by the director.
All questions on the application shall be answered completely.
				Answers shall be printed legibly in ink or typed. The application shall be
				signed and acknowledged by the applicant or an officer of the applicant.
Each license shall be granted with the understanding that the
				license is a grant from the state to one particular individual, partnership, or
				corporation and is not transferable from one owner to another. If any member of
				a partnership dies, sells, or transfers the member's interest in the
				partnership, the license shall become null and void.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 17 - TOBACCO PRODUCTS › Section 92-17-4 - Distributor's bond

Current through Register Vol. 43, No. 28, July 11, 2024
Each application for a "tobacco products" distributor's license
				shall be accompanied by a corporate surety bond submitted on forms prescribed
				by the director and issued by a surety licensed to do business in the state of
				Kansas. The bond shall list each place of business at which the distributor
				proposes to engage in business under the cigarette and tobacco products act.
				The minimum amount of the required bond shall be $1,000.00 for each place of
				business and shall be conditioned upon compliance with the provisions of
				K.S.A.
				79-3301
et seq.
and
				amendments thereto, and the payment of all taxes, penalties, and accrued
				interest due the state of Kansas. The bond shall be kept in effect during the
				entire period of the license. Whenever it is the opinion of the director that
				the bond is inadequate in amount to fully protect the state, an additional bond
				shall be required by the director in an amount that the director deems
				sufficient.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 17 - TOBACCO PRODUCTS › Section 92-17-5 - Bond; cancellations

Current through Register Vol. 43, No. 28, July 11, 2024
The surety on a bond furnished by a tobacco products
				distributor as required by the cigarette and tobacco products act shall be
				released and discharged from any liability to the state accruing on that bond
				after the expiration of 60 days from the date upon which the surety has
				submitted to the director a written request to be released and discharged, but
				this requirement shall not operate to relieve, release, or discharge the surety
				from any liability that has already accrued or that will accrue before the
				expiration of the 60-day period.
The tobacco products distributor who furnished the bond shall
				be promptly notified by the director upon receipt of the request. If the
				distributor, on or before the expiration of the 60-day period, fails to file
				with the director a new bond fully complying with the provisions of the tobacco
				products law, the license or licenses of the distributor shall be revoked and
				canceled by the director.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 17 - TOBACCO PRODUCTS › Section 92-17-6 - Refund or credit of tax-exempt tobacco products

Current through Register Vol. 43, No. 28, July 11, 2024
A Kansas tobacco products distributor may present a claim for
				refund of or claim for credit for the tobacco products tax paid on tobacco
				products sold to the United States government or an instrumentality of it that
				is exempt from the Kansas tobacco products tax on a form approved by the
				director.
Each Kansas tobacco products distributor shall present evidence
				acceptable to the director certifying that the sale of tobacco products for
				which a claim for refund or claim for credit is filed was made by the Kansas
				distributor to the United States government or an instrumentality of it that is
				exempt from the Kansas tobacco products tax.
Each distributor selling tobacco products to the United States
				government or an instrumentality of it that is exempt from the Kansas tobacco
				products tax shall submit a report to the division of taxation for refund or
				credit of tobacco products sold in the preceding calendar month. The report
				shall provide the sales slips in serial number order signed by the receiving
				officer. The sales slips shall designate the club, armed forces exchange, or
				other instrumentality of the United States government buying exempt tobacco
				products.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-1b - Collection schedules for state and local sales tax

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Except as
			 provided in
			 K.S.A.
			 12-189a, and amendments thereto, Kansas
			 retailers shall charge and collect sales tax on each taxable retail sale at a
			 combined tax rate equal to the sum of the state tax rate established by
			 K.S.A.
			 79-3603, and amendments thereto, plus any
			 applicable local tax rate established under
			 K.S.A.
			 12-187, and amendments thereto.
(b) Tax collection schedules for each of the
			 combined sales tax rates shall be published by the department and given to
			 retailers upon request.
(c) The
			 state and local sales tax to be charged to a consumer shall be computed by
			 multiplying the selling price by the applicable combined tax rate in effect.
			 Each retailer using machine or computer billings shall use a straight
			 percentage basis for calculating the tax on its billings. If the calculation of
			 the sales tax to be charged results in a fraction of a cent, the tax liability
			 shall be rounded up or down to the nearest whole cent. If the fraction is an
			 even one-half cent, the liability shall be rounded to the next highest whole
			 cent. No tax shall be charged to a consumer when the calculation of the tax to
			 be charged totals less than one-half cent.
(d) The sales tax payable to the department
			 by a retailer shall be the product of the applicable combined state and local
			 tax rate multiplied by the retailer's taxable gross receipts, regardless of the
			 amount that is collected from consumers by use of the authorized method for
			 computing taxes.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-3c - Repossessed goods

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 retailer that repossesses goods that were the basis of a bad debt allowance
			 under K.A.R. 92-19-3b, and each financial institution that repossesses goods,
			 shall account for the repossessed goods in accordance with this
			 regulation.
(b) The recovery of
			 goods being repossessed and the transfer of title to the goods from the debtor
			 to the retailer or financial institution are not retail sales and shall not be
			 taxed.
(c) When repossessed goods
			 are resold by a retailer at retail, the receipts from the sale shall be
			 reported as part of the retailer's gross receipts. When repossessed goods are
			 resold by a retailer as a sale for resale, a retailer that previously claimed a
			 bad debt allowance on the goods shall account for the receipts as an allowance
			 recovery in accordance with K.A.R. 92-19-3b(f).
(d) When goods are repossessed by a financial
			 institution, the resale of the goods by the financial institution and the
			 transfer of title to the buyer shall be treated as nontaxable isolated or
			 occasional sales.
(e) When a debtor
			 satisfies the underlying debt after goods are repossessed, the return of goods
			 and the transfer of title to the goods to the debtor are not retail sales and
			 shall not be taxed. A retailer that previously claimed a bad debt allowance on
			 the goods shall report the taxable gross receipts that are included in the
			 payment from the debtor in accordance with K.A.R. 92-19-3b(f).
(f) When a retailer or financial institution
			 uses repossessed goods other than for retention, demonstration, or display
			 while holding the goods for resale in the regular course of business, the
			 retailer or financial institution shall accrue sales tax on its use of the
			 repossessed goods as the rental of the goods.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-4b - Recordkeeping requirements

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Purpose. Each
			 taxpayer shall maintain the books, records, and other information required to
			 be maintained by the Kansas retailers' sales tax act in accordance with this
			 regulation.
(b) Definitions. For
			 purposes of this regulation, these terms shall be defined as follows:
(1) "Database management system" means a
			 software system that controls, relates, retrieves, and provides accessibility
			 to data stored in a database.
(2)
			 "Director" means the director of taxation of the department of revenue or the
			 director's designee.
(3)
			 "Electronic data interchange" or "EDI technology" means the
			 computer-to-computer exchange of business transactions in a standardized,
			 structured electronic format.
(4)
			 "Hard copy" means any documents, records, reports, or other data printed on
			 paper.
(5) "Machine-sensible
			 record" means a collection of related information in an electronic format. This
			 term shall not include hard-copy records that are created or recorded on paper
			 or stored in or by an imaging system, including microfilm, microfiche, and
			 storage-only imaging systems.
(6)
			 "Storage-only imaging system" means a system of computer hardware and software
			 that provides for the storage, retention, and retrieval of documents originally
			 created on paper. This term shall not include any system, or part of a system,
			 that manipulates or processes any information or data contained on the document
			 in any manner other than to reproduce the document in hard copy or as an
			 optical image.
(7) "Taxpayer"
			 means any person who is obligated to account to the director of taxation for
			 taxes collected or accrued under the Kansas retailers' sales tax act.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-5a - Extension of time for filing a return

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each request
			 for an extension of time in which to file a return shall be submitted in
			 writing and shall contain the taxpayer's business name and account number. The
			 request shall be received by the department on or before the due date of the
			 return. If granted, the extension shall extend the time for filing a return but
			 shall not extend the time for payment of the tax that is due.
The taxpayer shall estimate the tax due for the filing period
				and remit that estimated tax with the extension request. If an extension
				request is received on or before the return's original due date, any tax that
				remains unpaid after the original due date shall accrue interest, but not
				penalty, from the original due date.
(b)
(1) Each
			 request for an extension of time to file a return that is received after the
			 original filing due date shall be treated as a request for a waiver of penalty.
			 Each late request for extension or a request for penalty waiver shall be
			 submitted in writing and shall contain the taxpayer's business name, account
			 number, and the applicant's signature. The request shall state the reasons for
			 the request and provide a definite date when the return will be filed and the
			 tax due will be paid. An extension and waiver shall be granted upon proper
			 showing of good cause as specified in subsection (c).
(2) If granted, the extension shall extend
			 the time for filing a return but shall not extend the time for payment of the
			 tax that is due. A taxpayer seeking an extension or penalty waiver after the
			 normal due date shall estimate the tax due for the period or periods in
			 question and remit the estimated amount. If an extension is granted, any tax
			 that remains unpaid after the original due date shall accrue interest, but not
			 penalty, from the original due date.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-7 - Leased departments

Current through Register Vol. 43, No. 28, July 11, 2024
Where a person engaged in the business of selling tangible
				personal property or taxable services has leased certain parts of the premises
				wherein that business is conducted by other persons for use in selling tangible
				personal property or services, each such lessee shall make a separate return to
				the state: Provided, That the lessee keeps separate books of account and makes
				his own collections on account of the sales. If the lessor keeps the books for
				the lessee, the lessor must render a consolidated return, including therein the
				gross receipts from the operations of the business conducted by the lessee.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-11 - Property purchased for resale, but used by purchaser

Current through Register Vol. 43, No. 28, July 11, 2024
If a wholesaler or retailer takes tangible personal property
				from a stock of goods to use for personal consumption or for gifts, he shall
				enter on his books the amount of the cost of all tangible personal property so
				removed from stock for his personal consumption or as gifts, and, as the
				ultimate consumer, shall pay the tax thereon.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-12 - Newspapers, magazines, periodicals, trade journals, publications and other printed matter

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Newspapers,
			 magazines, periodicals, trade journals, publications and other printed matter
			 are tangible personal property and the receipts from retail sale of these items
			 are taxable.
(b) When
			 subscriptions for newspapers, magazines, periodicals, trade journals,
			 publications and other printed matter are taken within the state of Kansas,
			 sent to a printer or publishing house outside Kansas and the publication is
			 thereafter mailed to the subscriber within Kansas, the receipts from the
			 subscriptions are taxable.
(c)
			 When newspapers, trade publications, advertising pamphlets, circulars and other
			 publications, are distributed free of charge, the person printing or publishing
			 the publication for sale to the distributor is deemed to be the seller thereof
			 and must collect the tax.
(d) Each
			 person who prints or produces and distributes publications, free of charge, is
			 regarded as the final user or consumer of all materials used to print or
			 produce the publication. For tax purposes, the printer or publisher shall pay
			 sales tax on all purchases of materials used to print or produce the
			 publication.
If a person prints or publishes tangible personal property for
				sale to consumers, and also prints or publishes publications which are
				distributed free of charge, a person may purchase all materials used in the
				printing and publishing process exempt from sales tax. When a person prints or
				publishes the publication for distribution free of charge, that person shall
				include the cost of all exempt materials purchased for use in printing or
				producing that publication on the sales tax return and impose sales tax on that
				amount.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-13a - Florists

Current through Register Vol. 43, No. 28, July 11, 2024
(a) For purposes of
			 this regulation, "florist" means someone who is engaged in the business of
			 selling flowers, potted plants, nursery stock, bouquets, wreaths, and other
			 similar items at retail. Each florist shall collect sales tax on its sales of
			 tangible personal property and on its charges for creating and fabricating
			 flower and ornamental plant arrangements. A florist's delivery charges, whether
			 or not separately stated, shall be included in the selling price that is
			 subject to sales tax.
(b) In
			 accordance with
			 K.S.A.
			 79-3619, and amendments thereto, each
			 retailer shall comply with the following special rules when sales are made
			 through a floral telegraphic delivery association or a similar florist
			 association or organiza-tion.
(1) Sales tax
			 shall be collected on orders taken by a Kansas florist to be telegraphed to a
			 second florist, whether the delivery is to be made within or without the state.
			 Any handling charges in connection with these sales shall be included in the
			 selling price that is subject to sales tax.
(2) A Kansas florist making deliveries
			 pursuant to a telegraph order received from another florist shall not collect
			 the tax, whether the florist forwarding the order is located within or without
			 the state of Kansas.
For purposes of this subsection, "telegraph" means telegraph,
				telephone, or any other electronic means of long distance communication used by
				a florist organization.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-15 - Undertakers and funeral directors

Current through Register Vol. 43, No. 28, July 11, 2024
Each funeral director who charges a lump sum for a funeral
				service that covers the total funeral charge, including services and tangible
				personal property, is required to collect, report, and remit sales tax on 50%
				of the entire amount charged for each funeral including embalming, casket, and
				usual services. When a funeral director charges separately for the sale of
				tangible personal property and for required services, the sales tax shall be
				collected only on an amount equal to the retail sales price of the tangible
				personal property if charges for tangible personal property are segregated from
				those for services rendered on the invoice furnished to the purchaser.
Cash advanced by the funeral director for the purchase of a
				cemetery lot or grave, associated cemetery expenses, remuneration to the
				minister and choir, use of the church, and press notices shall not be subject
				to sales tax.
Each funeral director shall collect and remit four percent on
				the full retail price of the sale of vaults, clothing, flowers and other
				special merchandise. Sales of hearses, furniture, instruments, and other
				equipment to a funeral director are taxable.
Each funeral director shall not collect and remit sales tax on
				a charge for embalming services when the services are not a part of a regular
				funeral service. Sales to a funeral director of embalming fluid and other
				material used in an embalming service are taxable.
When articles of personal property are ordered by the family
				from a merchant to be delivered to the funeral home, the merchant actually
				making the sale shall collect and remit the sales tax.
When bodies are shipped or delivered from one funeral director
				to another within the state of Kansas, the funeral director furnishing the
				merchandise shall collect and remit the sales tax.
When burial vaults or other items of personal property are sold
				in Kansas for ship-in cases, tax shall be charged and collected on the actual
				selling price of the merchandise.
Sales tax shall not be charged when the state of Kansas or
				another political subdivision pays for a burial.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-18a - Signs and billboards

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Signs.
(1) The custom fabrication, sale, and
			 installation of a sign shall be a retail sale. The sale shall be subject to
			 sales tax on the full selling price charged to the consumer.
(2) The custom painting, lettering,
			 maintenance, and repair of signs shall be retail sales of taxable services.
			 These sales shall be subject to sales tax on the full selling price charged to
			 the consumer, whether the sign is on a door, window, building, motor vehicle,
			 trailer, or other real or personal property.
(3) Materials that are used to fabricate,
			 paint, maintain, or repair signs of others shall be exempt from sales tax when
			 purchased by a sign dealer or custom painter since sales tax is required to be
			 collected by the dealer or painter on the full selling price charged to the
			 consumer. Sales to sign dealers and sign painters of tools, equipment, and
			 machinery shall be subject to sales tax at the time of sale.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-20 - Gas, water, certain fuel and electricity

Current through Register Vol. 43, No. 28, July 11, 2024
(a) An exemption
			 for gas, fuel or electricity shall not be allowed when utilized for the purpose
			 of heating, cooling, and lighting buildings or business premises except
			 electricity, gas, fuel and water actually used by hotels and motels in rented
			 rooms taxable under
			 K.S.A.
			 79-3603.
(b) An exemption for gas, water, fuel, and
			 electricity shall not be allowed when utilized for the purpose of maintaining
			 buildings, business premises, offices, plants, or warehouses except gas, fuel
			 and electricity used for the operation of equipment in the actual process of
			 providing services taxable under
			 K.S.A.
			 79-3603(e) and (m). The
			 following list is not exclusive but is an indication of the types of equipment
			 and devices exempted when power is used in their operation:
(1) Automatic pinsetters, ball returns,
			 telescore screens and scorer's tables in bowling alleys;
(2) ferris wheels, merry-go-rounds and other
			 carnival rides;
(3) baseball
			 pitching machines if rental fees are charged;
(4) pinball machines;
(5) movie projecting equipment and movie
			 screens in theaters, and other similar devices.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-22a - Admissions

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Definitions.
			 For purposes of taxing the receipts received from the sale of admissions, the
			 following definitions shall apply:
(1)
			 "Admission" shall mean a right or privilege that allows a person access to,
			 seating in, or use of a place of entertainment, amusement, or recreation. The
			 person who gains admission may have a right to observe something or to
			 participate in an activity.
(2)
			 "Receipts from sales of admissions" shall mean the consideration received from
			 charges paid for admission, including any charges for seating accommodation.
			 This term shall include ticket charges, season ticket charges, gate charges,
			 surcharges, cover charges, sky box charges, reserved seat charges, seating
			 preference charges, and all other similar charges.
(3) "Place" shall mean any area with an
			 exterior boundary that is defined by walls or fences, or in any other manner
			 that allows the area to be readily recognized and distinguished from the
			 adjoining or surrounding property. This term shall include buildings, fenced
			 enclosures, and areas delimited by posted signs or flags.
(4) "Place of amusement, entertainment, or
			 recreation" shall mean any place where a show, sporting event, or exhibition
			 takes place. This term shall include auditoriums; racetracks; street fairs;
			 festival sites; historic sites; sites of athletic events or musical
			 performances; dance halls; skating rinks; rodeo grounds; exhibition sites,
			 including antique and flea markets, gun shows, boat shows, home shows, and
			 similar exhibition events for retailers, manufacturers, or others; theaters;
			 planetariums; zoos; bars; restaurants; museums; art galleries; lecture sites;
			 fairgrounds; carnival sites; fishing lakes; skeet ranges; and all other similar
			 venues.
(5) "Recreation" shall
			 mean any diversion that restores or refreshes strength and spirit. This term
			 shall include both active and passive pursuits, including watching baseball and
			 visiting an art gallery or museum.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-22b - Charges for participation in recreational activities

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Definitions.
			 For purposes of taxing the fees and charges received for participation in
			 sports, games, and other recreational activities, the following definitions
			 shall apply:
(1) "Sports, games, and other
			 recreational activities" shall mean diversions that restore or refresh strength
			 and spirits by means of pastime, exercise, or similar activities that involve
			 strength, speed, dexterity, stamina, or training. These activities shall
			 include golf, pool, billiards, skating, bowling, swimming, skiing, baseball,
			 softball, basketball, volleyball, racquetball, handball, squash, tennis,
			 carnival rides, motor sports, batting practice, skeet, trap, target shooting,
			 horse riding, pinball, darts, electronic games, physical fitness services, and
			 all other similar activities.
(2)
			 "Physical fitness services" shall include exercise classes, whether aerobic,
			 dance, water, jazzercise, or other type; the provision of equipment for weight
			 lifting and training; the provision of exercise equipment, including
			 treadmills, bicycles, stairstep machines, and rowing machines; the provision of
			 running tracks; and the provision of all other similar equipment or facilities.
			 "Physical fitness services" shall not include instructional lessons including
			 those for self-defense, martial arts, yoga, stress management, tennis, golf,
			 and swimming. "Instructional lessons" can be distinguished from "exercise
			 classes" in that instruction about the activity is the primary focus in the
			 former and exercise is the primary focus in the latter.
(3) "Entry fees" shall mean payments that
			 allow a person or team the right to or privilege of entering and participating
			 in a tournament or other type of competition.
(4) "League fees" shall mean payments that
			 allow a person or a person's team to join an association of sports teams or
			 clubs that compete chiefly among themselves and to participate in the
			 underlying sport or other recreational activity.