___________ Tax Type _____________  _ Document Type _ __ Identifying Information ___  _____________ Topic ___________________  2020 Legislative Changes Alcoholic Beverage Control All Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Clean Drinking Water Fee Corporate Income Tax Corporation Franchise Corporation Franchise Tax Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Estate Tax Food Sales Tax Refund Franchise Tax Gallonage Tax Grain Tax Homestead Property Tax Refunds Individual Income Tax Inheritance Tax Intangible Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Compensating Tax BOTA Ruling Bayer Construction, Inc Fuel Consumed Corporate Income Tax Kansas Retailers' Sales Tax Kansas Compensating Tax Directive Kansas Tax Equity and Fairness Act of 1997 H.B. 2105,Section 52 Kansas Compensating Tax Kansas Retailers' Sales Tax Final Written Determination WFD-P-2001-3 Machinery and equipment including repair and replacement parts and accessories. Kansas Compensating Tax Kansas Retailers' Sales Tax Info Guide EDU-32A Sales Tax Guidelines: How Kansas Motor Vehicle Dealers and Leasing Companies Should Charge Sales Tax on Leases Kansas Compensating Tax Kansas Retailers' Sales Tax Info Guide KS-1220 Kansas Sales and Use Tax Refund Form and Instructions Kansas Compensating Tax Kansas Retailers' Sales Tax Info Guide KS-1520 Kansas Exemption Certificates Kansas Compensating Tax Kansas Retailers' Sales Tax Info Guide KS-1525 Sales and Use Tax for Contractors and Repairmen Kansas Compensating Tax Kansas Retailers' Sales Tax Info Guide KS-1526 Sales and Use Tax for Motor Vehicle Transactions Kansas Compensating Tax Kansas Retailers' Sales Tax Info Guide KS-1527 Kansas Sales and Use Tax for Political Subdivisions Kansas Compensating Tax Kansas Retailers' Sales Tax Info Guide KS-1550 Sales and Use Tax for the Agricultural Industry Kansas Compensating Tax Kansas Retailers' Sales Tax Info Guide ST-21PEC Sales and Use Tax Refund Application for Use by PEC Entities Kansas Compensating Tax Kansas Retailers' Sales Tax Liquor Drink Tax Transient Guest Tax Info Guide KS-1540 Kansas Business Taxes for Hotels, Motels & Restaurants Kansas Retailers' Sales Tax Kansas Compensating Tax Info Guide KS-1560 Tax Guide for Schools and Educational Institutions Kansas Retailers' Sales Tax Kansas Compensating Tax Info Guide Pub KS-1510 Kansas Retailers' Sales and Compensating Use Tax Booklet Kansas Retailers’ Sales Tax Kansas Compensating Tax Liquor Drink Tax Liquor Enforcement Tax Transient Guest Tax Tire Tax Vehicles Rental Excise Tax Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Withholding and Declaration of Estimated Info Guide Pub. KS-1216 Kansas Business Tax Application Booklet Kansas Retailers' Sales Tax Kansas Compensating Tax Withholding and Declaration of Estimated Info Guide Pub. KS-1515 Kansas tax calendar of due dates. Kansas Compensating Tax KAR 92-7-1 revoked, E-70-33, July 1, 1970; revoked, E-71-8, Jan. 1, 1971; revoked, Jan. 1, 1972.) Kansas Compensating Tax KAR 92-20-1 Purposes. Kansas Compensating Tax KAR 92-20-2a Transactions on which tax applies. Kansas Compensating Tax KAR 92-20-2 revoked May 1, 1987.) Kansas Compensating Tax KAR 92-20-3 Sales tax rules and regulations also apply to compensating tax. Kansas Compensating Tax KAR 92-20-4 Purchase price, consideration, trade-ins. Kansas Compensating Tax KAR 92-20-5 Payment of tax. Kansas Compensating Tax KAR 92-20-6 Filing of returns. Kansas Compensating Tax KAR 92-20-7 Registration of out-of-state retailers; collection of tax by retailers. Kansas Compensating Tax KAR 92-20-8 Delivery. Kansas Compensating Tax KAR 92-20-9 Application for certificates. Kansas Compensating Tax KAR 92-20-10 revoked May 1, 1987.) Kansas Compensating Tax KAR 92-20-11 Revoked August 23, 2002. Kansas Compensating Tax KAR 92-20-12 Sales tax exemptions also apply to compensating tax. Kansas Compensating Tax KAR 92-20-13 Property formerly used in another state. Kansas Compensating Tax KAR 92-20-14 Purchases other than at retail; property used in processing. Kansas Compensating Tax KAR 92-20-15 Property already subjected to sales or use tax. Kansas Compensating Tax KAR 92-20-16 Railroads--interstate commerce. Kansas Compensating Tax KAR 92-20-17 Airlines--interstate com- merce. Kansas Compensating Tax KAR 92-20-18 Motor carriers--interstate commerce. Kansas Compensating Tax KAR 92-20-19 Pipelines--interstate commerce. Kansas Compensating Tax KAR 92-20-20 Radio broadcasting and television stations--interstate commerce. Kansas Compensating Tax KAR 92-20-21 Telephone and telegraph companies--interstate commerce. Kansas Compensating Tax KSA 79-3711 Invalidity of part. Kansas Compensating Tax KSA 79-3705b Assumption of tax by retailer unlawful. Kansas Compensating Tax KSA 79-3707 Administration of act; rules and regulations; agents and employees; bond of person subject to tax; reciprocal agreements with other states for collection of tax; deductions and compromise arrangements. Kansas Compensating Tax KSA 79-3705 Rate where article already subjected to tax. Kansas Compensating Tax KSA 79-3704 Exemptions. Kansas Compensating Tax KSA 79-3705a Tax paid by consumer or user; duty of retailer; returns. Kansas Compensating Tax KSA 79-3703a Evidence that property was sold for use in state. Kansas Compensating Tax KSA 79-3708 Penalties for violations. Kansas Compensating Tax KSA 79-3705d Collection by retailer not doing business within state; permit; cancellation. Kansas Compensating Tax KSA 79-3713 Bond may be required. Kansas Compensating Tax KSA 79-3705c Collection of tax and other duties of retailers. Kansas Compensating Tax KSA 79-3701 Title of act. Kansas Compensating Tax KSA 79-3705e Tax collected as debt owed by retailer. Kansas Compensating Tax KSA 79-3706 Time for returns and payment of tax; interest and penalties; waiver or reduction; extension of time; signing and certification of returns. Kansas Compensating Tax KSA 79-3709 Collection procedure when tax not paid. Kansas Compensating Tax KSA 79-3712 Registration and filing information, when. Kansas Compensating Tax KSA 79-3702 Definitions. Kansas Compensating Tax KSA 79-3703 Compensating use tax imposed; rate. Kansas Compensating Tax KSA 79-3710 Disposition of moneys; compensating tax refund fund; credit to state highway fund; credit to city bond finance fund; intermodal facility district, definition, disposition, requirements and procedures for certain compensating tax revenue on utility sales. Alcoholic Beverage Control Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Corporate Income Tax Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Gallonage Tax Grain Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquefied Petroleum Fuel Tax Liquor Drink Tax Liquor Enforcement Tax Lottery Mineral Severance Tax Motor Vehicle Fuel Tax Privilege Sand and Gravel Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Rental Excise Tax Withholding and Declaration of Estimated Memorandum Policy Council Administrative Determination Registration by FAX Corporate Income Tax Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Individual Income Tax Inheritance Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquor Drink Tax Liquor Enforcement Tax Mineral Severance Tax Motor Vehicle Fuel Tax Privilege Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Rental Excise Tax Withholding and Declaration of Estimated Memorandum Policy Council Determination Memorandum Application of Payments to Past Due Accounts Corporate Income Tax Food Sales Tax Refund Franchise Tax Homestead Property Tax Refunds Individual Income Tax Intangible Tax Kansas Compensating Tax Kansas Retailers' Sales Tax Property Tax Withholding and Declaration of Estimated Memorandum -- 2011 Legislative Enactments and Changes Corporate Income Tax Franchise Tax Homestead Property Tax Refunds Individual Income Tax Kansas Compensating Tax Kansas Retailers' Sales Tax Privilege Memorandum -- 2007 Legislative Enactments and Changes Corporate Income Tax Homestead Property Tax Refunds Individual Income Tax Kansas Compensating Tax Kansas Retailers' Sales Tax Mineral Severance Tax Privilege Withholding and Declaration of Estimated Memorandum -- 2014 Legislative Changes and Enactments Individual Income Tax All Corporate Income Tax Withholding and Declaration of Estimated Food Sales Tax Refund Homestead Property Tax Refunds Estate Tax Kansas Retailers' Sales Tax Franchise Tax Kansas Compensating Tax Memorandum -- 2009 Legislative Enactments & Changes Individual Income Tax Homestead Property Tax Refunds Corporate Income Tax Kansas Retailers' Sales Tax Withholding and Declaration of Estimated Food Sales Tax Refund Franchise Tax Kansas Compensating Tax Intangible Tax Memorandum -- 2010 Legislative Enactments and changes Kansas Compensating Tax Notice 02-05 Local compensating use tax on sales and long-term leases of vehicles within Kansas. Kansas Compensating Tax Notice 03-02 Kansas Local Consumers' Compensationg Use Tax Kansas Compensating Tax Notice 03-03 Kansas Retailers' Compensating Tax Kansas Compensating Tax Notice 04-02 Local Use Tax Exemption Available for Certain Contracts Kansas Compensating Tax Notice 94-05 Use Tax on Leased Vehicles Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 00-09 Managed Audit Agreements per Senate Bill 226 from the 2000 Legislative Session Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 03-04 New "destination-based" sourcing rules for retailers' sales and compensating use tax Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 03-05 Local sales or compensating use tax on vehicle leases/rentals Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 03-10 Application of the New Sourcing Rules to Certain Businesses Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 04-05 Sale of Hearing Aids. Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 04-06 Sales of Aircraft Repair Parts and Services. Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 04-07 New sales tax exemptions effective January 1, 2005. Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 04-13 Revised notice - sales to nonresidents of Kansas. Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 06-03 Sales and Compensating Use Tax Exemption on Manufacturer Cash Rebates for the Purchase or Lease of a Motor Vehicle. Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 07-03 Sales and Use Taxation of Third-Party Drop Shipment Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 07-06 Charges for delivery of "direct mail". Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 09-05 Manufacturer's Rebate on the Purchase or Lease of New Motor Vehicles Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 09-08 Kansas Discount Rates for Colorado Retailers Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 09-10 Cash for Clunkers a/k/a Car Allowance Rebate System (CARS) Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 10-02 One Percent State Sales Tax Rate Increase Enacted by Senate Substitute for House Bill 2360 Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 10-05 Kansas Retailers' Sales or Compensating Use Tax Simplified Electronic Return Policies Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 10-06 Kansas Discout Rates for Oklahoma Retailers Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 13-05 Changes to requirements for certain remote retailers to register and collect and remit Kansas retailers’ sales or use tax Kansas Compensating Tax Kansas Retailers' Sales Tax Notice 14-17 Kansas Vendor Discount Rates Reduced for Missouri and Nebraska Retailers Kansas Compensating Tax Kansas Retailers' Sales Tax Notice State and Local Sales/Use Tax Rate Changes Kansas Compensating Tax Kansas Retailers' Sales Tax Transient Guest Tax Notice 04-09 Diplomatic Tax Exemption Kansas Retailers' Sales Tax Kansas Compensating Tax Notice 03-01 Application of local sales tax; changes. Kansas Retailers' Sales Tax Kansas Compensating Tax Notice 04-11 Streamlined Sales Tax Compliance Kansas Compensating Tax Opinion Letter O-1999-15 Nexus determination relating to a joint venture between a Tennessee publisher and a Kansas law firm to publish a monthly newsletter on employment law. Kansas Compensating Tax Opinion Letter O-2000-022 Shipping charges for items purchased by a Kansas customer from an out-of-state vendor. Kansas Compensating Tax Opinion Letter O-2003-007 Kansas local compensating use tax on equipment leased to franchisees. Kansas Compensating Tax Kansas Retailers' Sales Tax Opinion Letter O-1999-10 Distributor of graphic arts supplies and equipment and a supplier of service (installation and repairs) to the graphic arts industry. Kansas Compensating Tax Kansas Retailers' Sales Tax Opinion Letter O-2000-027 Health food products and herbal supplements. Kansas Compensating Tax Kansas Retailers' Sales Tax Opinion Letter O-2007-002 Tarps purchased by a farmer or rancher used to cover harvested hay. Kansas Compensating Tax Private Letter Ruling P-1998-37 Materials delivered to Kansas. Kansas Compensating Tax Private Letter Ruling P-1998-38 Application of retailers' compensating use tax to Kansas companies making purchases from out-of-state retailers. Kansas Compensating Tax Private Letter Ruling P-2001-019 Prescription drug samples. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-1999-63 Sales of tangible personal property by or on behalf of parent-teacher associations or organizations. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-1999-64 Requirement to register, collect and remit Kansas sales or compensating taxes on sales of tangible personal property. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-1999-72 Voice mail services to small businesses on a monthly subscription basis. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-1999-181 Sales and use tax treatment of certain proficiency testing materials provided to pathology laboratories in Kansas. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-1999-194 Purchases of tangible personal property and services by a parent-teacher association or organization, and sales by or on behalf of such association or organization. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-1999-241 Not-for-profit organization. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-1999-242 Direct purchases by hospitals. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-1999-260 PTA/PTO related exemptions. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2000-034 Shipping and handling charges subject to Kansas sales and use tax. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2000-057 Processing fees subject to sales and compensating tax. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2001-080 Gross receipts for the sale of memberships and club kits delivered to members in Kansas. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2001-079 Recognition of limited liability companies as legal entities in Kansas. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2001-075 Limited liability companies. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2004-023 Call center located out side the State of Kansas. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2004-057 Groups exempt from tax. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2004-061 Nonprofit organization for youth. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2005-025 Natural gas producer; manufacturing machinery and equipment. Kansas Compensating Tax Kansas Retailers' Sales Tax Private Letter Ruling P-2006-014 Sales and service related to electric sign fabrication. Kansas Retailers' Sales Tax Kansas Compensating Tax Private Letter Ruling P-1998-39 Definition of farm machinery and equipment. Kansas Retailers' Sales Tax Kansas Compensating Tax Private Letter Ruling P-2011-002 Purchases of software licenses and support services. Kansas Retailers' Sales Tax Kansas Compensating Tax Private Letter Ruling P-2011-010 Purchases of software licenses and support services. Kansas Compensating Tax Rev. Ruling 19-81-1 Radio and Television Licensing Agreements Kansas Compensating Tax Kansas Retailers' Sales Tax Rev. Ruling 19-2004-1 Application of Kansas retailers' sales and compensating (use) tax to sales and delivery of modular homes in Kansas. Kansas Compensating Tax Kansas Retailers' Sales Tax Rev. Ruling 19-2009-003 Application of Senate Substitute for House Bill 2365 - Statute of Limitations for Sales and Use Tax Refunds Involving HPIP Certification Kansas Compensating Tax Kansas Retailers' Sales Tax Rev. Ruling 19-2009-02 Application of Senate Substitute for House Bill 2365 Statute of Limitations for Sales and Use Tax Refunds During Field Audits Kansas Compensating Tax Kansas Retailers' Sales Tax Rev. Ruling 19-2010-02 Policy when sales or use tax remittance due date falls on Saturday, Sunday, or State Legal Holiday Kansas Retailers' Sales Tax Kansas Compensating Tax Rev. Ruling 19-2002-1 Policy Regarding the sales and use tax liability of Indians and of retailers who conduct business with Indians Kansas Compensating Tax Session Law L. 2002 ch. 131 An Act imposing a local compensating use tax upon the intrastate sale of motor vehicles. Kansas Compensating Tax Kansas Retailers' Sales Tax Session Law L. 2003 ch. 150 An Act concerning taxation; relating to collection and remittance of sales and compensating tax; amending K.S.A. 2002 Supp. 79-3603, 79-3620, 79-3703 and 79-3710 and repealing the existing sections. Kansas Retailers' Sales Tax Liquefied Petroleum Fuel Tax Liquor Drink Tax Liquor Enforcement Tax Lottery Marijuana and Controlled Substances Mineral Severance Tax Motor Vehicle Fuel Tax Other Privilege Property Tax Public Water Supply Fee Sand and Gravel Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Vehicles Rental Excise Tax Water Protection Fee Withholding and Declaration of Estimated Tax (Not Categorized)