12-198.Imposition of city and county and Washburn
university compensating use tax upon tangible personal property, vehicles and
vessels; rate; continued exemption for provision of certain tangible personal
property exempt from taxation prior to July 1, 2003; administration and
collection by state; disposition and apportionment of moneys received.
(a) A compensating use tax for the privilege of using or storing within a city
or county any tangible personal property or any vehicle which is required to be
registered under the provisions of article 1 of chapter 8 of the Kansas
Statutes Annotated, and amendments thereto, or any vessel, as defined by K.S.A.
82a-802, and amendments thereto, is hereby imposed by every city, county or
municipal university imposing a retailers' sales tax. The rate of any such tax
shall be fixed at the same rate as such city's, county's or university's
retailers' sales tax. Any city, county or municipal university imposing a
compensating use tax is prohibited from administering or collecting such tax
locally, but shall utilize the services of the state department of revenue to
administer, enforce and collect such tax. Such tax shall be identical in its
application and exemptions therefrom to the Kansas compensating tax, and all
laws and rules and regulations of the state department of revenue relating to
the Kansas compensating tax shall apply to such local compensating use tax
insofar as the same may be made applicable. If any contractor has entered into
a written, binding contract prior to July 1, 2003, for the construction,
reconstruction, restoration, replacement, repair, equipment or improvement of a
bridge or highway, street, road, alley, sewer, sewage system, water line, water
system or other related improvement, and such contract includes the furnishing
to or by the contractor of tangible personal property which is to become part
of the completed improvement subject to the tax imposed by this section, and
which would have been exempt from taxation pursuant to this section prior to
its enactment effective on July 1, 2003, such furnishing of tangible personal
property shall continue to be exempt from taxation pursuant to this section, if
the contractor gives notice and proof of such contract to the director of
taxation on or before July 10, 2004. Such notice and proof shall be in such
form and of such sufficiency as the director prescribes.
(b) The secretary of revenue is authorized to administer, enforce and collect
a city's, county's or municipal university's compensating use tax and to adopt
such rules and regulations necessary for the efficient and effective
administration, enforcement and collection thereof. The state director of
taxation shall cause such taxes to be collected within the boundaries of such
taxing subdivision at the same time and in the same manner provided for the
collection of the state compensating use tax. All moneys collected by the
director of taxation pursuant to the provisions of this section shall be
credited to the city and county compensating use tax fund or to the municipal
university compensating use tax fund, which funds are hereby established in the
state treasury. Any refund due on any city's, county's [or] municipal
university's
compensating use tax collected pursuant to this section shall be paid out of
the sales tax refund fund and reimbursement to such fund shall be made by the
director of taxation from collections of local compensating use tax revenue.
All moneys collected pursuant to this section for a city or county shall be
remitted at least quarterly by the state treasurer to the treasurer of such
city, county or university.
(c) All revenue received by any county treasurer from a countywide
compensating use tax shall be apportioned among the county and each city
located in such county in the same manner as provided in K.S.A. 12-192, and
amendments thereto, for the apportionment of revenue received from a
countywide retailers' sales tax.
History: L. 1982, ch. 66, § 1;
L. 1987, ch. 65, § 2;
L. 1999, ch. 88, § 8;
L. 2003, ch. 147, § 3;
L. 2004, ch. 173, § 4; May 27.
12-198.Imposition of city and county and Washburn
university compensating use tax upon tangible personal property, vehicles and
vessels; rate; continued exemption for provision of certain tangible personal
property exempt from taxation prior to July 1, 2003; administration and
collection by state; disposition and apportionment of moneys received.
(a) A compensating use tax for the privilege of using or storing within a city
or county any tangible personal property or any vehicle which is required to be
registered under the provisions of article 1 of chapter 8 of the Kansas
Statutes Annotated, and amendments thereto, or any vessel, as defined by K.S.A.
82a-802, and amendments thereto, is hereby imposed by every city, county or
municipal university imposing a retailers' sales tax. The rate of any such tax
shall be fixed at the same rate as such city's, county's or university's
retailers' sales tax. Any city, county or municipal university imposing a
compensating use tax is prohibited from administering or collecting such tax
locally, but shall utilize the services of the state department of revenue to
administer, enforce and collect such tax. Such tax shall be identical in its
application and exemptions therefrom to the Kansas compensating tax, and all
laws and rules and regulations of the state department of revenue relating to
the Kansas compensating tax shall apply to such local compensating use tax
insofar as the same may be made applicable. If any contractor has entered into
a written, binding contract prior to July 1, 2003, for the construction,
reconstruction, restoration, replacement, repair, equipment or improvement of a
bridge or highway, street, road, alley, sewer, sewage system, water line, water
system or other related improvement, and such contract includes the furnishing
to or by the contractor of tangible personal property which is to become part
of the completed improvement subject to the tax imposed by this section, and
which would have been exempt from taxation pursuant to this section prior to
its enactment effective on July 1, 2003, such furnishing of tangible personal
property shall continue to be exempt from taxation pursuant to this section, if
the contractor gives notice and proof of such contract to the director of
taxation on or before July 10, 2004. Such notice and proof shall be in such
form and of such sufficiency as the director prescribes.
(b) The secretary of revenue is authorized to administer, enforce and collect
a city's, county's or municipal university's compensating use tax and to adopt
such rules and regulations necessary for the efficient and effective
administration, enforcement and collection thereof. The state director of
taxation shall cause such taxes to be collected within the boundaries of such
taxing subdivision at the same time and in the same manner provided for the
collection of the state compensating use tax. All moneys collected by the
director of taxation pursuant to the provisions of this section shall be
credited to the city and county compensating use tax fund or to the municipal
university compensating use tax fund, which funds are hereby established in the
state treasury. Any refund due on any city's, county's [or] municipal
university's
compensating use tax collected pursuant to this section shall be paid out of
the sales tax refund fund and reimbursement to such fund shall be made by the
director of taxation from collections of local compensating use tax revenue.
All moneys collected pursuant to this section for a city or county shall be
remitted at least quarterly by the state treasurer to the treasurer of such
city, county or university.
(c) All revenue received by any county treasurer from a countywide
compensating use tax shall be apportioned among the county and each city
located in such county in the same manner as provided in K.S.A. 12-192, and
amendments thereto, for the apportionment of revenue received from a
countywide retailers' sales tax.
History: L. 1982, ch. 66, § 1;
L. 1987, ch. 65, § 2;
L. 1999, ch. 88, § 8;
L. 2003, ch. 147, § 3;
L. 2004, ch. 173, § 4; May 27.
12-198.Imposition of city and county and Washburn
university compensating use tax upon tangible personal property, vehicles and
vessels; rate; continued exemption for provision of certain tangible personal
property exempt from taxation prior to July 1, 2003; administration and
collection by state; disposition and apportionment of moneys received.
(a) A compensating use tax for the privilege of using or storing within a city
or county any tangible personal property or any vehicle which is required to be
registered under the provisions of article 1 of chapter 8 of the Kansas
Statutes Annotated, and amendments thereto, or any vessel, as defined by K.S.A.
82a-802, and amendments thereto, is hereby imposed by every city, county or
municipal university imposing a retailers' sales tax. The rate of any such tax
shall be fixed at the same rate as such city's, county's or university's
retailers' sales tax. Any city, county or municipal university imposing a
compensating use tax is prohibited from administering or collecting such tax
locally, but shall utilize the services of the state department of revenue to
administer, enforce and collect such tax. Such tax shall be identical in its
application and exemptions therefrom to the Kansas compensating tax, and all
laws and rules and regulations of the state department of revenue relating to
the Kansas compensating tax shall apply to such local compensating use tax
insofar as the same may be made applicable. If any contractor has entered into
a written, binding contract prior to July 1, 2003, for the construction,
reconstruction, restoration, replacement, repair, equipment or improvement of a
bridge or highway, street, road, alley, sewer, sewage system, water line, water
system or other related improvement, and such contract includes the furnishing
to or by the contractor of tangible personal property which is to become part
of the completed improvement subject to the tax imposed by this section, and
which would have been exempt from taxation pursuant to this section prior to
its enactment effective on July 1, 2003, such furnishing of tangible personal
property shall continue to be exempt from taxation pursuant to this section, if
the contractor gives notice and proof of such contract to the director of
taxation on or before July 10, 2004. Such notice and proof shall be in such
form and of such sufficiency as the director prescribes.
(b) The secretary of revenue is authorized to administer, enforce and collect
a city's, county's or municipal university's compensating use tax and to adopt
such rules and regulations necessary for the efficient and effective
administration, enforcement and collection thereof. The state director of
taxation shall cause such taxes to be collected within the boundaries of such
taxing subdivision at the same time and in the same manner provided for the
collection of the state compensating use tax. All moneys collected by the
director of taxation pursuant to the provisions of this section shall be
credited to the city and county compensating use tax fund or to the municipal
university compensating use tax fund, which funds are hereby established in the
state treasury. Any refund due on any city's, county's [or] municipal
university's
compensating use tax collected pursuant to this section shall be paid out of
the sales tax refund fund and reimbursement to such fund shall be made by the
director of taxation from collections of local compensating use tax revenue.
All moneys collected pursuant to this section for a city or county shall be
remitted at least quarterly by the state treasurer to the treasurer of such
city, county or university.
(c) All revenue received by any county treasurer from a countywide
compensating use tax shall be apportioned among the county and each city
located in such county in the same manner as provided in K.S.A. 12-192, and
amendments thereto, for the apportionment of revenue received from a
countywide retailers' sales tax.
History: L. 1982, ch. 66, § 1;
L. 1987, ch. 65, § 2;
L. 1999, ch. 88, § 8;
L. 2003, ch. 147, § 3;
L. 2004, ch. 173, § 4; May 27.