Kan. Admin. Regs. § 92-19-74
Current through Register Vol. 43, No. 50, December 12, 2024
Each retailer whose total tax liability exceeds $1600.00 in any one calendar year shall file a sales tax return on or before the twenty-fifth day of every calendar month, regardless of the accounting method employed by the retailer. Because all accounting periods end within a calendar month, a sales tax return shall be filed no later than the twenty-fifth day of the month following the month in which the accounting period ends. If there is a calendar month in which two accounting periods end, the tax return for that month shall include all retail sales made during both of these accounting periods.
Kan. Admin. Regs. § 92-19-74