Kansas Administrative Regulations
Agency 92 - KANSAS DEPARTMENT OF REVENUE
Article 19 - KANSAS RETAILERS' SALES TAX
- Section 92-19-1 - Revoked
- Section 92-19-1a - Revoked
- Section 92-19-1b - Collection schedules for state and local sales tax
- Section 92-19-2 - Revoked
- Section 92-19-2a - Registration certificates
- Section 92-19-3 - Revoked
- Section 92-19-3a - Credit sales, conditional sales, and other sales and service transactions that allow deferred payment
- Section 92-19-3b - Allowances for bad debts
- Section 92-19-3c - Repossessed goods
- Section 92-19-4 - Revoked
- Section 92-19-4a - Revoked
- Section 92-19-4b - Recordkeeping requirements
- Section 92-19-5 - Revoked
- Section 92-19-5a - Extension of time for filing a return
- Section 92-19-6 - Revoked
- Section 92-19-6a - Retailer's duties when a retail business moves, ceases operation, or changes its name, ownership, or form of ownership
- Section 92-19-7 - Leased departments
- Section 92-19-8 - Revoked
- Section 92-19-9 - Revoked
- Section 92-19-10 - Revoked
- Section 92-19-11 - Property purchased for resale, but used by purchaser
- Section 92-19-12 - Newspapers, magazines, periodicals, trade journals, publications and other printed matter
- Section 92-19-13 - Revoked
- Section 92-19-13a - Florists
- Section 92-19-14 - Revoked
- Section 92-19-15 - Undertakers and funeral directors
- Section 92-19-16 - Revoked
- Section 92-19-16a - Gifts, premiums, prizes, coupons, and rebates
- Section 92-19-16b - Revoked
- Section 92-19-17 - Revoked
- Section 92-19-18 - Revoked
- Section 92-19-18a - Signs and billboards
- Section 92-19-19 - Revoked
- Section 92-19-20 - Gas, water, certain fuel and electricity
- Section 92-19-21 - Meals or drinks
- Section 92-19-22 - Revoked
- Section 92-19-22a - Admissions
- Section 92-19-22b - Charges for participation in recreational activities
- Section 92-19-23 - Revoked
- Section 92-19-23a - Coin-operated devices, including vending machines
- Section 92-19-24 - Renting of rooms by hotels; taxable property and services
- Section 92-19-25 - Revoked
- Section 92-19-25a - Revoked
- Section 92-19-25b - Exemption certificates
- Section 92-19-26 - Revoked
- Section 92-19-27 - Revoked
- Section 92-19-27a - Revoked
- Section 92-19-28 - Motor carriers
- Section 92-19-29 - Sales in interstate commerce
- Section 92-19-30 - Motor vehicles or trailers; isolated or occasional sale
- Section 92-19-30a - Motor vehicles or trailers
- Section 92-19-31 - Revoked
- Section 92-19-32 - Revoked
- Section 92-19-33 - Permanent extensions of time to file sales and use tax returns
- Section 92-19-34 - Revoked
- Section 92-19-35 - Revoked
- Section 92-19-35a - Securities: surety bonds, escrow accounts, and cash bonds
- Section 92-19-36 - Jeopardy assessments
- Section 92-19-37 - Natural gas, electricity, heat and water; sales to residential premises
- Section 92-19-38 - Propane gas, LP-gas, coal, wood, and other fuel sources; sales to residential premises
- Section 92-19-39 - Revoked
- Section 92-19-40 - Revoked
- Section 92-19-41 - Revoked
- Section 92-19-42 - Revoked
- Section 92-19-43 - Tax due upon registration of vehicle by dealer; exception; credit upon subsequent transfer
- Section 92-19-44 - Sampling methods
- Section 92-19-45 - Audit facilities
- Section 92-19-46 - Selling price
- Section 92-19-47
- Section 92-19-48 - Reserved
- Section 92-19-49 - Revoked
- Section 92-19-49a - Revoked
- Section 92-19-49b - Goods returned when a sale is rescinded
- Section 92-19-49c - Refund applications; refund claims; required forms
- Section 92-19-49d - Review of refund applications; processing of refund claims
- Section 92-19-50 - Revoked
- Section 92-19-51 - Gratuities, service charges and minimum charges
- Section 92-19-52 - Agency relationships; direct purchases
- Section 92-19-53 - Consumed in production
- Section 92-19-54 - Ingredient or component part
- Section 92-19-55 - Revoked
- Section 92-19-55a - Revoked
- Section 92-19-55b - Operating leases
- Section 92-19-56
- Section 92-19-57 - Sales tax on motor fuels, special fuels, liquefied petroleum, and other fuels
- Section 92-19-58 - Revenue rulings
- Section 92-19-59 - Private letter rulings
- Section 92-19-60 - Reserved
- Section 92-19-61 - Revoked
- Section 92-19-61a - Retailers' responsibility to collect sales tax; presumption of taxability
- Section 92-19-62 - Warranties, service and maintenance contracts
- Section 92-19-63 - Limitations
- Section 92-19-64 - Revoked
- Section 92-19-64a - Responsible individuals
- Section 92-19-65 - Medical equipment and supplies
- Section 92-19-66 - Contractors, subcontractors and repairmen; purchases of material
- Section 92-19-66a - Revoked
- Section 92-19-66b - Labor services
- Section 92-19-66c - Purchase and lease of tools and equipment
- Section 92-19-66d - Revoked
- Section 92-19-66e - Project exemptions
- Section 92-19-67
- Section 92-19-68 - Revoked
- Section 92-19-69 - Caterers
- Section 92-19-70 - Revoked
- Section 92-19-71 - Mobile phone, cellular phone, beeper and similar services
- Section 92-19-72 - Retail sales between related entities
- Section 92-19-73 - Membership fees and dues
- Section 92-19-74 - Accounting periods; monthly filing of returns
- Section 92-19-75 - Revoked
- Section 92-19-76 - Sales to political subdivisions of the state of Kansas
- Section 92-19-77 - Sales to the United States, its agencies and instrumentalities
- Section 92-19-78 - Revoked
- Section 92-19-79 - Oil, gas and water wells
- Section 92-19-80 - Revoked
- Section 92-19-81 - Abatement of final tax liabilities
- Section 92-19-82 - Direct pay permits
- Section 92-19-200
- Section 92-19-201
- Section 92-19-202
- Section 92-19-203
Disclaimer: These regulations may not be the most recent version. Kansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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