12-191.Same; situs of taxable
transactions; 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 retail
sales tax, which transactions are subject to the Kansas retailers' sales
tax, shall also be subject to such county or city retail sales tax. Except as
hereinafter provided, all retail sales, for
the purpose of this act, shall be considered to have been consummated at
the location determined by the
sourcing rules as provided in
K.S.A. 2009 Supp.
79-3670, and amendments
thereto. The retail sales or transfer of watercraft, modular homes,
manufactured homes or mobile homes, shall be considered consummated at the
place of business of the retailer and sourced to such location. The retail
sale, excluding the lease or rental, of motor vehicles, trailers, semi-trailers
or aircraft that do not qualify as transportation equipment, as defined in
subsection (d) of
K.S.A. 2009 Supp.
79-3670, and amendments thereto, shall be
considered consummated at the place of business of the retailer and sourced to
such location. The isolated or occasional sale of any motor vehicle or trailer
shall be considered consummated at the taxing jurisdiction where the sale is
made. If the sale negotiations occurred in different cities or counties, the
situs of the sale for local sales tax purposes shall be the place where the
motor vehicle or trailer was kept at the time negotiations were first entered
into. In the event the place of business
of a retailer is doubtful the place or places at which the retail sales
are consummated for the purposes of this act shall be determined under rules
and regulations adopted by the secretary of revenue which rules and regulations
shall be considered with state and federal law insofar as applicable. The
director of taxation is hereby
authorized to request and receive from
any retailer or from any city or county levying the tax such information
as may be reasonably necessary to determine the liability of retailers for
any county or city sales tax. The
collection of any sales tax of a county or city approved at any
election shall commence on the first day of the calendar quarter
next following the 90th day after the date that the city or
county has provided written notice to the director of taxation of
the election authorizing the levy of such tax. The collection of any such
sales tax applicable to printed catalog purchases wherein the purchaser
computed the tax based upon local tax rates published in the catalog, shall not
commence until the first day of the calendar quarter next following the 150th
day after the date that the city or county has provided written notice to the
director of taxation of the election authorizing the levy of such tax. The
director of taxation shall provide notice to sellers of such taxes within 30
days after receiving such notice from the city or county.
A city retailers' sales tax shall not become effective within any area
annexed by a city levying such tax until the first day of the
calendar quarter next
following the 90th day after the date that the governing
body of such city
provided the state department of revenue with a certified copy of the
annexation ordinance and a map of the city detailing the annexed area. The
director of taxation shall provide notice to sellers of such tax within 30 days
after receiving such notice from the city or county.
Whenever any sales tax, imposed by any city or county under the
provisions of this act, shall become effective, at any time prior to the
time that revenue derived therefrom may be budgeted for expenditure in such
year, such revenue shall be credited to the funds of the taxing subdivision
or subdivisions and shall be carried forward to the credit of such funds
for the ensuing budget year in the manner provided for carrying forward
balances 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.
12-191.Same; situs of taxable
transactions; 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 retail
sales tax, which transactions are subject to the Kansas retailers' sales
tax, shall also be subject to such county or city retail sales tax. Except as
hereinafter provided, all retail sales, for
the purpose of this act, shall be considered to have been consummated at
the location determined by the
sourcing rules as provided in
K.S.A. 2009 Supp.
79-3670, and amendments
thereto. The retail sales or transfer of watercraft, modular homes,
manufactured homes or mobile homes, shall be considered consummated at the
place of business of the retailer and sourced to such location. The retail
sale, excluding the lease or rental, of motor vehicles, trailers, semi-trailers
or aircraft that do not qualify as transportation equipment, as defined in
subsection (d) of
K.S.A. 2009 Supp.
79-3670, and amendments thereto, shall be
considered consummated at the place of business of the retailer and sourced to
such location. The isolated or occasional sale of any motor vehicle or trailer
shall be considered consummated at the taxing jurisdiction where the sale is
made. If the sale negotiations occurred in different cities or counties, the
situs of the sale for local sales tax purposes shall be the place where the
motor vehicle or trailer was kept at the time negotiations were first entered
into. In the event the place of business
of a retailer is doubtful the place or places at which the retail sales
are consummated for the purposes of this act shall be determined under rules
and regulations adopted by the secretary of revenue which rules and regulations
shall be considered with state and federal law insofar as applicable. The
director of taxation is hereby
authorized to request and receive from
any retailer or from any city or county levying the tax such information
as may be reasonably necessary to determine the liability of retailers for
any county or city sales tax. The
collection of any sales tax of a county or city approved at any
election shall commence on the first day of the calendar quarter
next following the 90th day after the date that the city or
county has provided written notice to the director of taxation of
the election authorizing the levy of such tax. The collection of any such
sales tax applicable to printed catalog purchases wherein the purchaser
computed the tax based upon local tax rates published in the catalog, shall not
commence until the first day of the calendar quarter next following the 150th
day after the date that the city or county has provided written notice to the
director of taxation of the election authorizing the levy of such tax. The
director of taxation shall provide notice to sellers of such taxes within 30
days after receiving such notice from the city or county.
A city retailers' sales tax shall not become effective within any area
annexed by a city levying such tax until the first day of the
calendar quarter next
following the 90th day after the date that the governing
body of such city
provided the state department of revenue with a certified copy of the
annexation ordinance and a map of the city detailing the annexed area. The
director of taxation shall provide notice to sellers of such tax within 30 days
after receiving such notice from the city or county.
Whenever any sales tax, imposed by any city or county under the
provisions of this act, shall become effective, at any time prior to the
time that revenue derived therefrom may be budgeted for expenditure in such
year, such revenue shall be credited to the funds of the taxing subdivision
or subdivisions and shall be carried forward to the credit of such funds
for the ensuing budget year in the manner provided for carrying forward
balances 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.
12-191.Same; situs of taxable
transactions; 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 retail
sales tax, which transactions are subject to the Kansas retailers' sales
tax, shall also be subject to such county or city retail sales tax. Except as
hereinafter provided, all retail sales, for
the purpose of this act, shall be considered to have been consummated at
the location determined by the
sourcing rules as provided in
K.S.A. 2009 Supp.
79-3670, and amendments
thereto. The retail sales or transfer of watercraft, modular homes,
manufactured homes or mobile homes, shall be considered consummated at the
place of business of the retailer and sourced to such location. The retail
sale, excluding the lease or rental, of motor vehicles, trailers, semi-trailers
or aircraft that do not qualify as transportation equipment, as defined in
subsection (d) of
K.S.A. 2009 Supp.
79-3670, and amendments thereto, shall be
considered consummated at the place of business of the retailer and sourced to
such location. The isolated or occasional sale of any motor vehicle or trailer
shall be considered consummated at the taxing jurisdiction where the sale is
made. If the sale negotiations occurred in different cities or counties, the
situs of the sale for local sales tax purposes shall be the place where the
motor vehicle or trailer was kept at the time negotiations were first entered
into. In the event the place of business
of a retailer is doubtful the place or places at which the retail sales
are consummated for the purposes of this act shall be determined under rules
and regulations adopted by the secretary of revenue which rules and regulations
shall be considered with state and federal law insofar as applicable. The
director of taxation is hereby
authorized to request and receive from
any retailer or from any city or county levying the tax such information
as may be reasonably necessary to determine the liability of retailers for
any county or city sales tax. The
collection of any sales tax of a county or city approved at any
election shall commence on the first day of the calendar quarter
next following the 90th day after the date that the city or
county has provided written notice to the director of taxation of
the election authorizing the levy of such tax. The collection of any such
sales tax applicable to printed catalog purchases wherein the purchaser
computed the tax based upon local tax rates published in the catalog, shall not
commence until the first day of the calendar quarter next following the 150th
day after the date that the city or county has provided written notice to the
director of taxation of the election authorizing the levy of such tax. The
director of taxation shall provide notice to sellers of such taxes within 30
days after receiving such notice from the city or county.
A city retailers' sales tax shall not become effective within any area
annexed by a city levying such tax until the first day of the
calendar quarter next
following the 90th day after the date that the governing
body of such city
provided the state department of revenue with a certified copy of the
annexation ordinance and a map of the city detailing the annexed area. The
director of taxation shall provide notice to sellers of such tax within 30 days
after receiving such notice from the city or county.
Whenever any sales tax, imposed by any city or county under the
provisions of this act, shall become effective, at any time prior to the
time that revenue derived therefrom may be budgeted for expenditure in such
year, such revenue shall be credited to the funds of the taxing subdivision
or subdivisions and shall be carried forward to the credit of such funds
for the ensuing budget year in the manner provided for carrying forward
balances 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.