(a) A retailer
shall be deemed to be doing business in this state when engaged in business
within this state under, but not limited to, any of the following methods of
transacting business:
(1) Maintaining
directly, indirectly, or through a subsidiary, an office, distribution house,
sales house, warehouse or other place of business;
(2) having an agent, salesperson, or
solicitor operating within the state under the authority of the retailer or its
subsidiary, regardless of whether the agent, salesperson or solicitor is
located in this state permanently or temporarily, or whether the retailer or
subsidiary is qualified to do business within this state; or
(3) soliciting orders within this state
through catalogues or other advertising media.
The director shall require an out-of-state retailer to apply
for authority to collect and remit the tax.
Each retailer shall be deemed to have agents in this state even
though the agents solicit sales intermittently; e.g., once a year or oftener,
and regardless of the residency of the agent.
(b) Each retailer doing business in this
state shall register, collect and remit the compensating (use) tax on tangible
personal property sold for use, storage or consumption in this state, by any
agent, salesperson, representative, trucker, peddler, or canvasser, regardless
of whether:
(1) Sales are made on their own
behalf or on behalf of the retailer;
(2) delivery and collection is made by the
agent, salesperson, representative, trucker, peddler, or canvasser; or
(3) the property is shipped and
collection is made by the retailer.
(c) Each salesperson, representative,
trucker, peddler, canvasser, or agent shall collect the tax from the purchaser,
if full collection is made from the purchaser, and remit the tax to the
registered retailer. Each salesperson, representative, trucker, peddler,
canvasser, or agent authorized by the retailer to make full collection from the
purchaser shall be issued a compensating (use) tax registration identification
card bearing the account identification number issued to the out-of-state
retailer. Each salesman, representative, trucker, peddler, canvasser, or agent
shall carry upon their person this identification card and shall show it to the
purchaser as proof of authority to collect the compensating (use) tax.
(d) Each holder of a certificate
of registration shall indicate the account identification number found on the
certificate on each billing or invoice. The retailer shall bill the
compensating (use) tax due, as a separate item, on each billing or invoice. The
registered retailer shall give each purchaser a receipt for each remittance of
compensating (use) tax paid to the retailer. Each receipt of remittance shall
be proof the purchaser has paid the compensating (use) tax. The billing shall
be in substantially the form as shown:
Merchandise $
4% Kansas compensating (use) tax $
Kansas registration number
If the registered vendor maintains two or more locations from
which tangible personal property may be invoiced, shipped and delivered into
the state of Kansas, duplicate certificates of registration shall be issued for
each location.
(e) Each
retail seller is required to report, collect and remit compensating (use) tax
to the state of Kansas if:
(1) Tangible
personal property is purchased for use, storage, or consumption in the state of
Kansas;
(2) the seller is a
retailer doing business in the state of Kansas;
(3) delivery is made in the state of Kansas;
and
(4) use, storage or
consumption is subject to the compensating (use) tax. Each registered retailer
shall collect the tax even when the purchaser's order specifies that the goods
are to be manufactured or procured by the seller at a point outside the state
of Kansas and shipped directly to the purchaser from the point of origin. It is
immaterial that the contract of sale is closed by acceptance outside the state
or that the contract is made before the property is brought into the state of
Kansas.
Notes
Kan. Admin. Regs. §
92-20-7
Authorized by
K.S.A. 79-3707; implementing
K.S.A. 79-3702,
79-3704,
79-3705,
79-3706,
79-3708; effective, E-70-33, July
1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May
1, 1987.
