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Show details for Agency 14:  KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.Agency 14: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Show details for Agency 36:  KANSAS DEPARTMENT OF TRANSPORTATIONAgency 36: KANSAS DEPARTMENT OF TRANSPORTATION
Show details for Agency 53:  STATE RECORDS BOARDAgency 53: STATE RECORDS BOARD
Show details for Agency 91:  KANSAS STATE DEPARTMENT OF EDUCATIONAgency 91: KANSAS STATE DEPARTMENT OF EDUCATION
Hide details for Agency 92:  KANSAS DEPARTMENT OF REVENUEAgency 92: KANSAS DEPARTMENT OF REVENUE
Show details for Article 1:  HearingArticle 1: Hearing
Show details for Article 2:  Inheritance TaxesArticle 2: Inheritance Taxes
Show details for Article 3:  Motor Fuel Tax and Transportation of Liquid FuelArticle 3: Motor Fuel Tax and Transportation of Liquid Fuel
Show details for Article 4:  INCOME TAX (Not in active use)Article 4: INCOME TAX (Not in active use)
Show details for Article 5:  Cigarette TaxArticle 5: Cigarette Tax
Show details for Article 6:  KANSAS RETAILERS' SALES TAX (Not in active use)Article 6: KANSAS RETAILERS' SALES TAX (Not in active use)
Show details for Article 7:  COMPENSATING TAX (Not in active use)Article 7: COMPENSATING TAX (Not in active use)
Show details for Article 8:  CEREAL MALT BEVERAGE TAX (Not in active use)Article 8: CEREAL MALT BEVERAGE TAX (Not in active use)
Show details for Article 9:  Minerals and Natural Products Leases on Navigable Stream BedsArticle 9: Minerals and Natural Products Leases on Navigable Stream Beds
Show details for Article 10:  SPECIAL FUEL TAX (Not in active use)Article 10: SPECIAL FUEL TAX (Not in active use)
Show details for Article 11:  Withholding and Estimated TaxArticle 11: Withholding and Estimated Tax
Show details for Article 12a:  Solar Tax IncentivesArticle 12a: Solar Tax Incentives
Show details for Article 12:  Income TaxArticle 12: Income Tax
Show details for Article 13:  Interstate Motor Fuel Use TaxArticle 13: Interstate Motor Fuel Use Tax
Show details for Article 14:  Liquefied Petroleum Fuel TaxArticle 14: Liquefied Petroleum Fuel Tax
Show details for Article 15:  Nonresident ContractorsArticle 15: Nonresident Contractors
Show details for Article 16:  INTANGIBLES TAX (Not in active use)Article 16: INTANGIBLES TAX (Not in active use)
Show details for Article 17:  Tobacco ProductsArticle 17: Tobacco Products
Show details for Article 18:  Special Fuel TaxArticle 18: Special Fuel Tax
Hide details for Article 19:  Kansas Retailers' Sales TaxArticle 19: Kansas Retailers' Sales Tax
92-19-1 revoked May 1, 1987.)

92-19-1a Revoked June 26, 1998
92-19-1b Collection schedules for state and local sales tax.
92-19-2 Revoked August 23, 2002.
92-19-2a Registration certificates.
92-19-3 revoked April 1, 2011
92-19-3a Credit sales, conditional sales, and other sales and service transactions that allow deferred payment.
92-19-3b Allowances for bad debts.
92-19-3c Repossessed goods.
92-19-4 revoked May 1,
1987.)

92-19-4a revoked July 27, 2001
92-19-4b Recordkeeping requirements.
92-19-5 revoked Dec. 13, 2002
92-19-5a Extension of time for filing a return.
92-19-6 Revoked August 23, 2002.
92-19-6a Retailer’s duties when a retail business moves, ceases operation, or changes its name, ownership, or form of ownership.
92-19-7 Leased departments.
92-19-8 Revoked June 26, 1998
92-19-9 revoked May 1, 1988.)

92-19-10 revoked April 1, 2011
92-19-11 Property purchased for resale, but used by purchaser.
92-19-12 Newspapers, magazines, periodicals, trade journals, publications and
other printed matter.
92-19-13 Revoked June 26, 1998
92-19-13a Florists.
92-19-14 revoked, E-71-21, July 1, 1971; revoked Jan. 1, 1972.)

92-19-15 Undertakers and funeral directors.
92-19-16 Revoked June 26, 1998
92-19-16a Gifts, premiums, prizes, coupons, and rebates.
92-19-16b revoked April 1, 2011
92-19-17 revoked, E-71-21, July 1,
1971; revoked Jan. 1, 1972.)

92-19-18 Revoked June 26, 1998
92-19-18a Signs and billboards.
92-19-19 Revoked June 26, 1998
92-19-20 Gas, water, certain fuel and electricity.
92-19-21 Meals or drinks.
92-19-22 revoked Dec. 13, 2002
92-19-22a Admissions.
92-19-22b Charges for participation in recreational activities.
92-19-23 revoked Dec. 13, 2002
92-19-23a Coin-operated devices, including vending machines.
92-19-24 Renting of rooms by hotels; taxable property and services.
92-19-25 revoked May 1, 1987.)

92-19-25a Revoked June 26, 1998
92-19-25b Exemption Certificates.
92-19-26 revoked May 1, 1987.)

92-19-27 revoked May 1, 1987.)

92-19-27a Revoked June 26, 1998
92-19-29 Sales in interstate commerce.
92-19-30 Motor vehicles or trailers; isolated or occasional sales.
92-19-30a Motor vehicles or trailers.
92-19-31 revoked May 1, 1988.)

92-19-32 Revoked June 26, 1998
92-19-33 Permanent extensions of time to file sales and use tax returns.
92-19-34 Revoked June 26, 1998
92-19-35 Revoked June 26, 1998
92-19-35a Securities: surety bonds, escrow accounts, and cash bonds.
92-19-36 Jeopardy assessments.
92-19-37 Natural gas, electricity, heat and water; sales to residential
premises.
92-19-38 Propane gas, LP-gas, coal, wood, and other fuel sources; sales to
residential premises.
92-19-39 Revoked June 26, 1998
92-19-40 revoked April 1, 2011.
92-19-41 revoked May 1, 1988.)

92-19-42 revoked April 1, 2011
92-19-43 Tax due upon registration of vehicle by dealer; exception; credit
upon subsequent transfer.
92-19-44 Sampling methods.
92-19-45 Audit facilities.
92-19-46 Selling price.
92-19-47 ``Retailer.
92-19-49 Revoked June 26, 1998
92-19-49a Revoked May 27, 2005
92-19-49b Returned goods.
92-19-49c Refund applications; refund claims; required forms.
92-19-49d Review of refund applications; processing of refund claims.
92-19-50 revoked Dec. 13, 2002
92-19-51 Gratuities, service charges and minimum charges.
92-19-52 Agency relationships; direct purchases.
92-19-53 Consumed in production.
92-19-54 Ingredient or component part.
92-19-55a revoked April 13, 2007
92-19-55b Operating leases
92-19-56 Coins, bullion, stamps, antiques, collectables, commemoratives, and
similar items.
92-19-57 Sales tax on motor fuels, special fuels, liquefied petroleum and
other fuels.
92-19-58 Revenue rulings.
92-19-59 Private letter rulings.
92-19-60 Reserved.
92-19-61 Revoked August 23, 2002..
92-19-61a Retailers' responsibility to collect sales tax; presumption of taxability.
92-19-62 Warranties, service and maintenance contracts.
92-19-63 Limitations.
92-19-64 revoked July 27, 2001
92-19-64a Responsible individuals.
92-19-65 Medical equipment and supplies.
92-19-66 Contractors, subcontractors and repairmen; purchases of material.
92-19-66a Revoked June 26, 1998
92-19-66b Labor services.
92-19-66c Purchase and lease of tools and equipment.
92-19-66d Revoked June 26, 1998
92-19-66e Project exemptions.
92-19-67 Sales by corporations, businesses, organizations and associations
organized not-for-profit.
92-19-68 Revoked June 26, 1998
92-19-69 Caterers.
92-19-70 revoked June 20, 2008
92-19-71 Mobile phone, cellular phone, beeper and similar services.
92-19-72 Retail sales between related entities.
92-19-73 Membership fees and dues.
92-19-74 Accounting periods; monthly filing of returns.
92-19-75 revoked July 27, 2001
92-19-76 Sales to political subdivisions of the state of Kansas.
92-19-77 Sales to the United States, its agencies and instrumentalities.
92-19-78 Revoked June 26, 1998
92-19-79 Oil, gas and water wells.
92-19-80 revoked, T-89-16, May 1, 1988; revoked Nov. 14, 1988.)

92-19-81 Abatement of final tax liabilities.
92-19-82 Direct pay permits.
92-19-200 Refund of sales tax paid upon food; definitions of ‘‘member of a household.’’
92-19-201 Refund of sales tax paid upon food; definition of domicile; residency requirement; temporary absence.
92-19-202 Refund of sales tax paid upon food; right of representative to make a claim on behalf of claimant.
92-19-203 Refund of sales tax paid upon food; death of claimant subsequent to filing claim; disbursement of refund.
Show details for Article 20:  Compensating TaxArticle 20: Compensating Tax
Show details for Article 21:  Local Retailers' Sales TaxArticle 21: Local Retailers' Sales Tax
Show details for Article 22:  Homestead Tax ReliefArticle 22: Homestead Tax Relief
Show details for Article 23:  BingoArticle 23: Bingo
Show details for Article 24:  Retail Liquor Excise TaxArticle 24: Retail Liquor Excise Tax
Show details for Article 25:  Transient Guest TaxArticle 25: Transient Guest Tax
Show details for Article 26:  Agricultural Ethyl Alcohol Producer IncentiveArticle 26: Agricultural Ethyl Alcohol Producer Incentive
Show details for Article 27:  Qualified Biodiesel Fuel Producer IncentiveArticle 27: Qualified Biodiesel Fuel Producer Incentive
Show details for Article 28:  Retail Dealer IncentiveArticle 28: Retail Dealer Incentive
Show details for Article 50:  Manufacture, Distribution and Sale of Motor Vehicles; Review BoardArticle 50: Manufacture, Distribution and Sale of Motor Vehicles; Review Board
Show details for Article 51:  Titles and RegistrationArticle 51: Titles and Registration
Show details for Article 52:  Motor Vehicle Drivers' LicensesArticle 52: Motor Vehicle Drivers' Licenses
Show details for Article 53:  Motor Vehicle Inventory TaxArticle 53: Motor Vehicle Inventory Tax
Show details for Article 54:  Sight Clearance CertificationArticle 54: Sight Clearance Certification
Show details for Article 55:  Motor Vehicle TaxationArticle 55: Motor Vehicle Taxation
Show details for Article 56:  Ignition Interlock DevicesArticle 56: Ignition Interlock Devices
Show details for Article 57:  Tax on Consumable MaterialArticle 57: Tax on Consumable Material
Show details for Agency 93:  KANSAS DEPARTMENT OF REVENUE -- DIVISION OF PROPERTY VALUATIONAgency 93: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF PROPERTY VALUATION

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