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 - [Revoked]
- 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 - [Revoked]
- 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 - [Revoked]
- 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 - [Revoked]
- Section 92-19-201 - [Revoked]
- Section 92-19-202 - [Revoked]
- Section 92-19-203 - [Revoked]