65-3424d.Tax on new tire sales.(a) In addition to any other tax imposed upon the retail saleof new vehicle tires, there is hereby imposed on retailsales ofnew vehicle tires (excludinginnertubes), including new tires mounted on avehicle sold at retail for the first time, an excise tax of $.25 per vehicletire. Such tax shall be paid bythepurchaser of such tires and collected by the retailer thereof.
(b) The tax imposed by this section collected by the retailer shallbecome due and payableas follows: When the total tax for which any retailer is liable under thisact does notexceed the sum of $80 in any calendar year, the retailer shall file an annualreturn on or before January 25 of the following year; when the total taxliability does not exceed $1,600 in any calendar year, the retailer shall filereturns quarterly on or before the 25th day of the month following the end ofeach calendar quarter; when the total tax liability exceeds $1,600 in anycalendar year, the retailer shall file a return for each month on or before the25th day of the following month.Each person collecting the tax imposed pursuant to this sectionshall make a true reportto the department of revenue, on a form prescribed by the secretary of revenue,providing such information as may be necessary to determine the amountsof taxes due and payable hereunder for the applicable month or months,which report shall be accompanied by the tax disclosed thereby. Recordsof sales of new tires shall be keptseparate and apart from the records of other retail sales made by theperson charged to collect the tax imposed pursuant to this sectionin order to facilitate the examination of books and records as provided herein.
(c) The secretary of revenue or the secretary's authorized representativeshall have the right at all reasonable times during business hours to makesuch examination and inspection of the books and records of the personrequired to collect the tax imposed pursuant to this section as maybe necessary to determine the accuracy of such reports required hereunder.
(d) The secretary of revenue is hereby authorized to administer and collectthe tax imposed by this section and to adoptsuch rules and regulations as maybe necessary for the efficient and effective administration and enforcementof the collection thereof. Whenever any personliable to collect the taxes imposedhereunder refuses or neglects to pay them, the amount, including anypenalty, shall be collected in the manner prescribed for the collectionof the retailers' sales tax by K.S.A. 79-3617, and amendments thereto.
(e) The secretary of revenue shall remit all revenue collected under theprovisions of this sectionto the state treasurer in accordance with the provisions of K.S.A. 75-4215,andamendments thereto. Upon receipt of each such remittance, thestate treasurershall deposit the entire amount in the state treasuryto the credit of the waste tire management fund.
(f) Whenever, in the judgment of the secretary of revenue, it is necessary,in order to secure the collection of any taxes, penalties or interest due,or to become due, under the provisions of this act, the secretary may requireany person charged with the collection of such tax to file a bond with thedirectorof taxationunder conditions established by and in such form and amount as prescribedby rules and regulations adopted by the secretary.
(g) The secretary of revenue and the secretary of health and environmentshall cooperate to: (1) Ensure that retailers required to collect the taximposed by this section collect such tax on sales of tires for all vehicles, asdefined by K.S.A. 65-3424, and amendments thereto; and (2) develop anddistribute to tire retailers educational materials that emphasize appropriatewaste tire management practices.
65-3424d.Tax on new tire sales.(a) In addition to any other tax imposed upon the retail saleof new vehicle tires, there is hereby imposed on retailsales ofnew vehicle tires (excludinginnertubes), including new tires mounted on avehicle sold at retail for the first time, an excise tax of $.25 per vehicletire. Such tax shall be paid bythepurchaser of such tires and collected by the retailer thereof.
(b) The tax imposed by this section collected by the retailer shallbecome due and payableas follows: When the total tax for which any retailer is liable under thisact does notexceed the sum of $80 in any calendar year, the retailer shall file an annualreturn on or before January 25 of the following year; when the total taxliability does not exceed $1,600 in any calendar year, the retailer shall filereturns quarterly on or before the 25th day of the month following the end ofeach calendar quarter; when the total tax liability exceeds $1,600 in anycalendar year, the retailer shall file a return for each month on or before the25th day of the following month.Each person collecting the tax imposed pursuant to this sectionshall make a true reportto the department of revenue, on a form prescribed by the secretary of revenue,providing such information as may be necessary to determine the amountsof taxes due and payable hereunder for the applicable month or months,which report shall be accompanied by the tax disclosed thereby. Recordsof sales of new tires shall be keptseparate and apart from the records of other retail sales made by theperson charged to collect the tax imposed pursuant to this sectionin order to facilitate the examination of books and records as provided herein.
(c) The secretary of revenue or the secretary's authorized representativeshall have the right at all reasonable times during business hours to makesuch examination and inspection of the books and records of the personrequired to collect the tax imposed pursuant to this section as maybe necessary to determine the accuracy of such reports required hereunder.
(d) The secretary of revenue is hereby authorized to administer and collectthe tax imposed by this section and to adoptsuch rules and regulations as maybe necessary for the efficient and effective administration and enforcementof the collection thereof. Whenever any personliable to collect the taxes imposedhereunder refuses or neglects to pay them, the amount, including anypenalty, shall be collected in the manner prescribed for the collectionof the retailers' sales tax by K.S.A. 79-3617, and amendments thereto.
(e) The secretary of revenue shall remit all revenue collected under theprovisions of this sectionto the state treasurer in accordance with the provisions of K.S.A. 75-4215,andamendments thereto. Upon receipt of each such remittance, thestate treasurershall deposit the entire amount in the state treasuryto the credit of the waste tire management fund.
(f) Whenever, in the judgment of the secretary of revenue, it is necessary,in order to secure the collection of any taxes, penalties or interest due,or to become due, under the provisions of this act, the secretary may requireany person charged with the collection of such tax to file a bond with thedirectorof taxationunder conditions established by and in such form and amount as prescribedby rules and regulations adopted by the secretary.
(g) The secretary of revenue and the secretary of health and environmentshall cooperate to: (1) Ensure that retailers required to collect the taximposed by this section collect such tax on sales of tires for all vehicles, asdefined by K.S.A. 65-3424, and amendments thereto; and (2) develop anddistribute to tire retailers educational materials that emphasize appropriatewaste tire management practices.
65-3424d.Tax on new tire sales.(a) In addition to any other tax imposed upon the retail saleof new vehicle tires, there is hereby imposed on retailsales ofnew vehicle tires (excludinginnertubes), including new tires mounted on avehicle sold at retail for the first time, an excise tax of $.25 per vehicletire. Such tax shall be paid bythepurchaser of such tires and collected by the retailer thereof.
(b) The tax imposed by this section collected by the retailer shallbecome due and payableas follows: When the total tax for which any retailer is liable under thisact does notexceed the sum of $80 in any calendar year, the retailer shall file an annualreturn on or before January 25 of the following year; when the total taxliability does not exceed $1,600 in any calendar year, the retailer shall filereturns quarterly on or before the 25th day of the month following the end ofeach calendar quarter; when the total tax liability exceeds $1,600 in anycalendar year, the retailer shall file a return for each month on or before the25th day of the following month.Each person collecting the tax imposed pursuant to this sectionshall make a true reportto the department of revenue, on a form prescribed by the secretary of revenue,providing such information as may be necessary to determine the amountsof taxes due and payable hereunder for the applicable month or months,which report shall be accompanied by the tax disclosed thereby. Recordsof sales of new tires shall be keptseparate and apart from the records of other retail sales made by theperson charged to collect the tax imposed pursuant to this sectionin order to facilitate the examination of books and records as provided herein.
(c) The secretary of revenue or the secretary's authorized representativeshall have the right at all reasonable times during business hours to makesuch examination and inspection of the books and records of the personrequired to collect the tax imposed pursuant to this section as maybe necessary to determine the accuracy of such reports required hereunder.
(d) The secretary of revenue is hereby authorized to administer and collectthe tax imposed by this section and to adoptsuch rules and regulations as maybe necessary for the efficient and effective administration and enforcementof the collection thereof. Whenever any personliable to collect the taxes imposedhereunder refuses or neglects to pay them, the amount, including anypenalty, shall be collected in the manner prescribed for the collectionof the retailers' sales tax by K.S.A. 79-3617, and amendments thereto.
(e) The secretary of revenue shall remit all revenue collected under theprovisions of this sectionto the state treasurer in accordance with the provisions of K.S.A. 75-4215,andamendments thereto. Upon receipt of each such remittance, thestate treasurershall deposit the entire amount in the state treasuryto the credit of the waste tire management fund.
(f) Whenever, in the judgment of the secretary of revenue, it is necessary,in order to secure the collection of any taxes, penalties or interest due,or to become due, under the provisions of this act, the secretary may requireany person charged with the collection of such tax to file a bond with thedirectorof taxationunder conditions established by and in such form and amount as prescribedby rules and regulations adopted by the secretary.
(g) The secretary of revenue and the secretary of health and environmentshall cooperate to: (1) Ensure that retailers required to collect the taximposed by this section collect such tax on sales of tires for all vehicles, asdefined by K.S.A. 65-3424, and amendments thereto; and (2) develop anddistribute to tire retailers educational materials that emphasize appropriatewaste tire management practices.
