Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-3649
Chapter Title:TAXATION
Article Title:KANSAS RETAILERS' SALES TAX
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Sales tax liability assessments on youth sports
participation fees null and void.
Keywords:


Body:

79-3649. Sales tax liability assessments on youth sports participation fees null and void. Any determination or assessment of sales tax liability against any youth recreation organization described in subsection (m) of K.S.A. 79-3603, and amendments thereto, for payment of sales tax imposed thereunder which was made or levied prior to the effective date of this act is hereby declared to be null and void.
History: L. 1994, ch. 198, 2; July 1.


Date Composed: 04/04/2011 Date Modified: 04/04/2011

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