Kan. Admin. Regs. § 92-19-1b - Collection schedules for state and local sales tax
(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.
Notes
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