Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-2a - Registration certificates

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
(1) Every person who is required to collect
			 retailers' sales tax under the act shall secure a sales tax registration
			 certificate from the department of revenue before engaging in business or
			 opening a new place of business in this state. As used in this regulation,
			 "sales tax registration certificate," "registration certificate," and
			 "certificate" shall mean the document that evidences the registration with the
			 department and is required by
			 K.S.A.
			 79-3608, and amendments thereto.
(2) Each retailer, before making retail sales
			 of tangible personal property or performing taxable services in this state,
			 shall secure a sales tax registration certificate. A certificate shall not be
			 issued for any purpose other than to make retail sales of tangible personal
			 property or to perform taxable services. A certificate shall be valid until the
			 retailer ceases doing business or the certificate is canceled by the
			 department. Certificates shall be issued and amended without charge.
(3) Failure to secure a certificate shall
			 subject a retailer who engages in a taxable retail business to criminal or
			 civil sanctions, or both. The failure to secure a certificate shall not relieve
			 a retailer from either the obligation to properly collect, remit, and account
			 for sales tax or the obligation to maintain complete records of all
			 transactions in the manner required by law.
(4) Each retailer shall file a separate
			 application and secure a separate certificate for each place of business. Any
			 retailer that operates at more than one location under the same ownership may
			 request permission to file that retailer's tax returns on a combined or
			 consolidated basis.
(5)
(A) Each retailer maintaining a public place
			 of business in Kansas shall display the registration certificate in a
			 conspicuous location so that the certificate can be readily seen and read by
			 the public. If a retailer maintains more than one place of business, a
			 certificate shall be displayed at each location.
(B) Each retailer who operates at a special
			 event or at any other temporary location, including from a truck, wagon,
			 portable stand, or other merchandising device, shall prominently display the
			 certificate so that it can be readily seen and read by the public. Transient
			 retailers who do not operate from such a merchandising device shall have their
			 certificates in their possession and shall display them upon request.
(6) A certificate shall
			 be valid only for use by the individual, partnership, corporation, or
			 association in whose name it is issued and for the transaction of business at
			 the place designated on the certificate. A certificate shall not be assigned or
			 transferred. If there is a change in ownership or a change in the name or
			 location of a business, the certificate shall no longer be valid. A new
			 certificate shall be obtained, and the old certificate shall be returned to the
			 department for cancellation whenever there is a change in ownership, business
			 location, or name of a business.
(7) Each wholesaler, distributor, and
			 manufacturer that makes retail sales, including sales to employees, shall
			 secure a registration certificate and report these sales to the department. To
			 simplify reporting, the wholesaler, distributor, or manufacturer may set up a
			 retail division to report the retail sales. Transfers of inventory to the
			 retail division for resale shall be exempt sales for resale, and the sales tax
			 returns shall reflect only the sales made by the retail division to final
			 consumers.