12-191.   Same; situs of taxabletransactions; rules and regulations; effective date for collection of taxes;revenue in excess of budget, disposition.All retail transactions consummated within a county or city having a retailsales tax, which transactions are subject to the Kansas retailers' salestax, shall also be subject to such county or city retail sales tax. Except ashereinafter provided, all retail sales, forthe purpose of this act, shall be considered to have been consummated atthe location determined by thesourcing rules as provided inK.S.A. 2009 Supp.79-3670, and amendmentsthereto. The retail sales or transfer of watercraft, modular homes,manufactured homes or mobile homes, shall be considered consummated at theplace of business of the retailer and sourced to such location. The retailsale, excluding the lease or rental, of motor vehicles, trailers, semi-trailersor aircraft that do not qualify as transportation equipment, as defined insubsection (d) ofK.S.A. 2009 Supp.79-3670, and amendments thereto, shall beconsidered consummated at the place of business of the retailer and sourced tosuch location. The isolated or occasional sale of any motor vehicle or trailershall be considered consummated at the taxing jurisdiction where the sale ismade. If the sale negotiations occurred in different cities or counties, thesitus of the sale for local sales tax purposes shall be the place where themotor vehicle or trailer was kept at the time negotiations were first enteredinto. In the event the place of businessof a retailer is doubtful the place or places at which the retail salesare consummated for the purposes of this act shall be determined under rulesand regulations adopted by the secretary of revenue which rules and regulationsshall be considered with state and federal law insofar as applicable. Thedirector of taxation is herebyauthorized to request and receive fromany retailer or from any city or county levying the tax such informationas may be reasonably necessary to determine the liability of retailers forany county or city sales tax. Thecollection of any sales tax of a county or city approved at anyelection shall commence on the first day of the calendar quarternext following the 90th day after the date that the city orcounty has provided written notice to the director of taxation ofthe election authorizing the levy of such tax. The collection of any suchsales tax applicable to printed catalog purchases wherein the purchasercomputed the tax based upon local tax rates published in the catalog, shall notcommence until the first day of the calendar quarter next following the 150thday after the date that the city or county has provided written notice to thedirector of taxation of the election authorizing the levy of such tax. Thedirector of taxation shall provide notice to sellers of such taxes within 30days after receiving such notice from the city or county.

      A city retailers' sales tax shall not become effective within any areaannexed by a city levying such tax until the first day of thecalendar quarter nextfollowing the 90th day after the date that the governingbody of such cityprovided the state department of revenue with a certified copy of theannexation ordinance and a map of the city detailing the annexed area. Thedirector of taxation shall provide notice to sellers of such tax within 30 daysafter receiving such notice from the city or county.

      Whenever any sales tax, imposed by any city or county under theprovisions of this act, shall become effective, at any time prior to thetime that revenue derived therefrom may be budgeted for expenditure in suchyear, such revenue shall be credited to the funds of the taxing subdivisionor subdivisions and shall be carried forward to the credit of such fundsfor the ensuing budget year in the manner provided for carrying forwardbalances remaining in such funds at the end of a budget year.

      History:   L. 1978, ch. 56, § 5;L. 1983, ch. 58, § 4;L. 1983, ch. 59, § 1;L. 1983, ch. 57, § 2;L. 1984, ch. 63, § 1;L. 1985, ch. 69, § 1;L. 1985, ch. 70, § 1;L. 1990, ch. 67, § 4;L. 2001, ch. 67, § 2;L. 2003, ch. 147, § 1; July 1.