Article 19 - KANSAS RETAILERS' SALES TAX

  1. § 92-19-1 - Revoked
  2. § 92-19-1a - Revoked
  3. § 92-19-1b - Collection schedules for state and local sales tax
  4. § 92-19-2 - Revoked
  5. § 92-19-2a - Registration certificates
  6. § 92-19-3 - Revoked
  7. § 92-19-3a - Credit sales, conditional sales, and other sales and service transactions that allow deferred payment
  8. § 92-19-3b - Allowances for bad debts
  9. § 92-19-3c - Repossessed goods
  10. § 92-19-4 - Revoked
  11. § 92-19-4a - Revoked
  12. § 92-19-4b - Recordkeeping requirements
  13. § 92-19-5 - Revoked
  14. § 92-19-5a - Extension of time for filing a return
  15. § 92-19-6 - Revoked
  16. § 92-19-6a - Retailer's duties when a retail business moves, ceases operation, or changes its name, ownership, or form of ownership
  17. § 92-19-7 - Leased departments
  18. § 92-19-8 - Revoked
  19. § 92-19-9 - Revoked
  20. § 92-19-10 - Revoked
  21. § 92-19-11 - Property purchased for resale, but used by purchaser
  22. § 92-19-12 - Newspapers, magazines, periodicals, trade journals, publications and other printed matter
  23. § 92-19-13 - Revoked
  24. § 92-19-13a - Florists
  25. § 92-19-14 - Revoked
  26. § 92-19-15 - Undertakers and funeral directors
  27. § 92-19-16 - Revoked
  28. § 92-19-16a - Gifts, premiums, prizes, coupons, and rebates
  29. § 92-19-16b - Revoked
  30. § 92-19-17 - Revoked
  31. § 92-19-18 - Revoked
  32. § 92-19-18a - Signs and billboards
  33. § 92-19-19 - Revoked
  34. § 92-19-20 - Gas, water, certain fuel and electricity
  35. § 92-19-21 - Meals or drinks
  36. § 92-19-22 - Revoked
  37. § 92-19-22a - Admissions
  38. § 92-19-22b - Charges for participation in recreational activities
  39. § 92-19-23 - Revoked
  40. § 92-19-23a - Coin-operated devices, including vending machines
  41. § 92-19-24 - Renting of rooms by hotels; taxable property and services
  42. § 92-19-25 - Revoked
  43. § 92-19-25a - Revoked
  44. § 92-19-25b - Exemption certificates
  45. § 92-19-26 - Revoked
  46. § 92-19-27 - Revoked
  47. § 92-19-27a - Revoked
  48. § 92-19-28 - Motor carriers
  49. § 92-19-29 - Sales in interstate commerce
  50. § 92-19-30 - Motor vehicles or trailers; isolated or occasional sale
  51. § 92-19-30a - Motor vehicles or trailers
  52. § 92-19-31 - Revoked
  53. § 92-19-32 - Revoked
  54. § 92-19-33 - Permanent extensions of time to file sales and use tax returns
  55. § 92-19-34 - Revoked
  56. § 92-19-35 - Revoked
  57. § 92-19-35a - Securities: surety bonds, escrow accounts, and cash bonds
  58. § 92-19-36 - Jeopardy assessments
  59. § 92-19-37 - Natural gas, electricity, heat and water; sales to residential premises
  60. § 92-19-38 - Propane gas, LP-gas, coal, wood, and other fuel sources; sales to residential premises
  61. § 92-19-39 - Revoked
  62. § 92-19-40 - Revoked
  63. § 92-19-41 - Revoked
  64. § 92-19-42 - Revoked
  65. § 92-19-43 - Tax due upon registration of vehicle by dealer; exception; credit upon subsequent transfer
  66. § 92-19-44 - Sampling methods
  67. § 92-19-45 - Audit facilities
  68. § 92-19-46 - Selling price
  69. § 92-19-47 - [Revoked]
  70. § 92-19-48 - Reserved
  71. § 92-19-49 - Revoked
  72. § 92-19-49a - Revoked
  73. § 92-19-49b - Goods returned when a sale is rescinded
  74. § 92-19-49c - Refund applications; refund claims; required forms
  75. § 92-19-49d - Review of refund applications; processing of refund claims
  76. § 92-19-50 - Revoked
  77. § 92-19-51 - Gratuities, service charges and minimum charges
  78. § 92-19-52 - Agency relationships; direct purchases
  79. § 92-19-53 - Consumed in production
  80. § 92-19-54 - Ingredient or component part
  81. § 92-19-55 - Revoked
  82. § 92-19-55a - Revoked
  83. § 92-19-55b - Operating leases
  84. § 92-19-56 - [Revoked]
  85. § 92-19-57 - Sales tax on motor fuels, special fuels, liquefied petroleum, and other fuels
  86. § 92-19-58 - Revenue rulings
  87. § 92-19-59 - Private letter rulings
  88. § 92-19-60 - Reserved
  89. § 92-19-61 - Revoked
  90. § 92-19-61a - Retailers' responsibility to collect sales tax; presumption of taxability
  91. § 92-19-62 - Warranties, service and maintenance contracts
  92. § 92-19-63 - Limitations
  93. § 92-19-64 - Revoked
  94. § 92-19-64a - Responsible individuals
  95. § 92-19-65 - Medical equipment and supplies
  96. § 92-19-66 - Contractors, subcontractors and repairmen; purchases of material
  97. § 92-19-66a - Revoked
  98. § 92-19-66b - Labor services
  99. § 92-19-66c - Purchase and lease of tools and equipment
  100. § 92-19-66d - Revoked
  101. § 92-19-66e - Project exemptions
  102. § 92-19-67 - [Revoked]
  103. § 92-19-68 - Revoked
  104. § 92-19-69 - Caterers
  105. § 92-19-70 - Revoked
  106. § 92-19-71 - Mobile phone, cellular phone, beeper and similar services
  107. § 92-19-72 - Retail sales between related entities
  108. § 92-19-73 - Membership fees and dues
  109. § 92-19-74 - Accounting periods; monthly filing of returns
  110. § 92-19-75 - Revoked
  111. § 92-19-76 - Sales to political subdivisions of the state of Kansas
  112. § 92-19-77 - Sales to the United States, its agencies and instrumentalities
  113. § 92-19-78 - Revoked
  114. § 92-19-79 - Oil, gas and water wells
  115. § 92-19-80 - Revoked
  116. § 92-19-81 - Abatement of final tax liabilities
  117. § 92-19-82 - Direct pay permits
  118. § 92-19-200 - Refund of sales tax paid upon food; definitions of member of a household
  119. § 92-19-201 - Refund of sales tax paid upon food; definition of domicile; residency requirement; temporary absence
  120. § 92-19-202 - Refund of sales tax paid upon food; right of representative to make a claim on behalf of claimant
  121. § 92-19-203 - Refund of sales tax paid upon food; death of claimant subsequent to filing claim; disbursement of refund

The following state regulations pages link to this page.



State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.