Section Number Description Agency 14: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C. Agency 36: KANSAS DEPARTMENT OF TRANSPORTATION Agency 53: STATE RECORDS BOARD Agency 91: KANSAS STATE DEPARTMENT OF EDUCATION Agency 92: KANSAS DEPARTMENT OF REVENUE Article 1: Hearing Article 2: Inheritance Taxes Article 3: Motor Fuel Tax and Transportation of Liquid Fuel Article 4: INCOME TAX (Not in active use) Article 5: Cigarette Tax Article 6: KANSAS RETAILERS' SALES TAX (Not in active use) Article 7: COMPENSATING TAX (Not in active use) Article 8: CEREAL MALT BEVERAGE TAX (Not in active use) Article 9: Minerals and Natural Products Leases on Navigable Stream Beds Article 10: SPECIAL FUEL TAX (Not in active use) Article 11: Withholding and Estimated Tax Article 12a: Solar Tax Incentives Article 12: Income Tax Article 13: Interstate Motor Fuel Use Tax Article 14: Liquefied Petroleum Fuel Tax Article 15: Nonresident Contractors Article 16: INTANGIBLES TAX (Not in active use) Article 17: Tobacco Products Article 18: Special Fuel Tax Article 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. Article 20: Compensating Tax Article 21: Local Retailers' Sales Tax Article 22: Homestead Tax Relief Article 23: Bingo Article 24: Retail Liquor Excise Tax Article 25: Transient Guest Tax Article 26: Agricultural Ethyl Alcohol Producer Incentive Article 27: Qualified Biodiesel Fuel Producer Incentive Article 28: Retail Dealer Incentive Article 50: Manufacture, Distribution and Sale of Motor Vehicles; Review Board Article 51: Titles and Registration Article 52: Motor Vehicle Drivers' Licenses Article 53: Motor Vehicle Inventory Tax Article 54: Sight Clearance Certification Article 55: Motor Vehicle Taxation Article 56: Ignition Interlock Devices Article 57: Tax on Consumable Material Agency 93: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF PROPERTY VALUATION