79-5602 Collection of taxes and fees; duties of marketplace facilitators.
79-5602. Collection of taxes and fees; duties of marketplace facilitators. (a) (1) Any marketplace facilitator selling or facilitating the sale of property or services subject to tax in this state shall be required to collect and remit such taxes and follow all applicable procedures and requirements provided by law for the collection and remittance of […]
79-5603 Agreements with sellers; collection and administration requirements; liability.
79-5603. Agreements with sellers; collection and administration requirements; liability. (a) Except as provided in K.S.A. 2021 Supp. 79-5602(b) or (c), and amendments thereto, a marketplace facilitator doing business in this state under K.S.A. 2021 Supp. 79-5602, and amendments thereto, shall collect and remit the taxes on all taxable sales made by the marketplace facilitator or […]
79-5604 Applicability of collection and remittance requirements; effective date.
79-5604. Applicability of collection and remittance requirements; effective date. A marketplace facilitator shall not be required to collect and remit any taxes from sales occurring prior to July 1, 2021. History: L. 2021, ch. 93, § 4; July 1.
79-5209 Same; no immunity from criminal prosecution.
79-5209. Same; no immunity from criminal prosecution. Nothing in this act shall in any manner provide immunity for a dealer from criminal prosecution pursuant to Kansas law. History: L. 1987, ch. 366, § 9; July 1.
79-5210 Same; certain persons not required to pay tax.
79-5210. Same; certain persons not required to pay tax. Nothing in this act requires persons registered under article 16 of chapter 65 of the Kansas Statutes Annotated or otherwise lawfully in possession of marijuana or a controlled substance to pay the tax required under this act. History: L. 1987, ch. 366, § 10; July 1.
79-5211 Same; disposition of revenue.
79-5211. Same; disposition of revenue. All moneys received from the collection of taxes imposed under the provisions of K.S.A. 79-5201 et seq., and amendments thereto, and 25% of all moneys collected from assessments of delinquent taxes and penalties imposed thereunder, shall be remitted to the state treasurer in accordance with the provisions of K.S.A. 75-4215, […]
79-5212 Same; warrants for collection of tax, issuance, execution and returns; seizure and sale of property; tax liens; disposition of firearms.
79-5212. Same; warrants for collection of tax, issuance, execution and returns; seizure and sale of property; tax liens; disposition of firearms. (a) Whenever a taxpayer liable to pay any tax, penalty or interest assessed pursuant to K.S.A. 79-5205, and amendments thereto, refuses or neglects to immediately pay the amount due, the director of taxation may […]
79-5301 Definitions.
79-5301. Definitions. As used in K.S.A. 79-5301 through 79-5304, and amendments thereto, the following words and phrases shall have the meanings respectively ascribed to them herein: (a) “Person” means an individual, firm, partnership, corporation, joint venture or other association of persons; (b) “Hotel, motel or tourist court” means any structure or building which contains rooms […]
79-5302 Imposition of tax; collection.
79-5302. Imposition of tax; collection. (a) Upon notification to the director of taxation that the Kansas development finance authority has established a redevelopment district pursuant to K.S.A. 74-8921, and amendments thereto, there is hereby imposed a tax at the rate of 5% upon the gross receipts derived from or paid by transient guests for sleeping […]
79-5303 Reports; examinations; administration.
79-5303. Reports; examinations; administration. (a) The tax levied and collected pursuant to K.S.A. 79-5302, and amendments thereto, shall become due and payable by the business monthly, on or before the last day of the month immediately succeeding the month in which it is collected, but any person filing an annual or quarterly return under the […]