79-3701 Title of act.
79-3701. Title of act. This act shall be known as the “Kansas compensating tax.” History: L. 1937, ch. 375, § 1; May 30.
79-3702 Definitions.
79-3702. Definitions. For the purposes of this act: (a) “Purchase price” means the consideration paid or given or contracted to be paid or given by any person to the seller of an article of tangible personal property for the article purchased. “Purchase price” includes, in addition to the consideration paid or given or contracted to […]
79-3703 Compensating use tax imposed; rate.
79-3703. Compensating use tax imposed; rate. There is hereby levied and there shall be collected from every person in this state a tax or excise for the privilege of using, storing, or consuming within this state any article of tangible personal property. Such tax shall be levied and collected in an amount equal to the […]
79-3703a Evidence that property was sold for use in state.
79-3703a. Evidence that property was sold for use in state. For the purpose of the proper administration of this act and to prevent evasion of the tax, evidence that tangible personal property was sold by any person for delivery in this state shall be prima facie evidence that such tangible personal property was sold for […]
79-3704 Exemptions.
79-3704. Exemptions. The provisions of this act shall not apply: (a) In respect to the use, storage or consumption of any article of tangible personal property brought into the state of Kansas by a nonresident who is within the state for not to exceed sixty (60) days for his or her use or enjoyment while […]
79-3705 Rate where article already subjected to tax.
79-3705. Rate where article already subjected to tax. If any article of tangible personal property has already been subjected to a tax by this or any other state in respect to its sale or use in an amount less than the tax imposed by this act, the provisions of this act shall apply, but at […]
79-3705a Tax paid by consumer or user; duty of retailer; returns.
79-3705a. Tax paid by consumer or user; duty of retailer; returns. The tax levied under K.S.A. 79-3703, and amendments thereto, shall be paid by the consumer or user to the retailer and it shall be the duty of each and every retailer to collect from the consumer or user the full amount of the tax […]
79-3705b Assumption of tax by retailer unlawful.
79-3705b. Assumption of tax by retailer unlawful. It shall be unlawful for any retailer to advertise or hold out, or state to the public, or to any consumer, directly or indirectly, that the tax, or any part thereof, imposed by this act will be assumed or absorbed by the retailer, or that it will not […]
79-3705c Collection of tax and other duties of retailers.
79-3705c. Collection of tax and other duties of retailers. Every retailer doing business in this state and making sales of tangible personal property for use, storage or consumption in this state, not exempted under the provisions of this act, shall at the time of making such sales, whether within or without the state, collect the […]