Kansas Compensating Tax; Kansas Retailers' Sales Tax
Kansas Retailers' Sales or Compensating Use Tax Simplified Electronic Return Policies
KANSAS DEPARTMENT OF REVENUE
Revised Notice 10-05
(revised July 1, 2014)
KANSAS RETAILERS’ SALES OR COMPENSATING USE TAX
Simplified Electronic Return Policies
The Department accepts the simplified electronic return (SER), as provided in Section 318 of the Streamlined Sales and Use Tax Agreement (Agreement), and as approved by the Governing Board. For a seller or certified service provider registered under the Agreement filing the SER, as provided in Section 318 of the Agreement, for reporting and remittance of sales or compensating use tax, such filers are currently not required to submit part 2 information on the SER. Part 2 of the SER requests information relating to exempt sales. Should the Department begin requiring part 2 information to be submitted on the SER, the Department will first notify the Governing Board of the Agreement. In any event, the Department will not require the submission of part 2 information on an SER from a model 4 seller that has no legal requirement to register as a retailer with the Department. A model 4 seller is a seller registered under the Agreement that is not a model 1, 2, or 3 seller, as defined in the Agreement. A model 4 seller may submit a SER. The Department allows a model 1, model 2, or model 3 seller to submit its sales and use tax returns in a simplified format that does not include more data fields than permitted by the Governing Board. For further information on registration by a seller or certified service provider under the Agreement, see the Streamlined Sales Tax Governing Board website at
As of January 1, 2013, sellers not registered under the Agreement that are registered in this State are permitted to file a SER. Such sellers shall file part 1 of the SER monthly and shall have the following options for meeting their obligation to furnish part 2 information:
i) File part 2 of the SER together with part 1 of the SER; or
ii) File part 2 of the SER at the same time part 1 of the SER for the month of December is due. Part 2 information filed pursuant to this option shall cover the month of December and all previous months of the same calendar year and shall only require annual and not monthly totals.
Such sellers shall only be required to file part 2 of the SER when the Department has notified the Governing Board that it will require the submission of the part 2 information pursuant to subparagraph (C)(2) of Section 318 of the Agreement.
A seller that is registered under the Agreement which has indicated at the time of registration that it anticipates making no sales that would be sourced to this State shall have no obligation to file a “no sales” SER with the Department. Any seller registered under the Agreement making taxable sales into this State shall commence filing SERs as of the due date for the return for the reporting period in which such sales occur.
The Department will provide 30 days notice to a seller registered under the Agreement, prior to establishing liability against such seller for an amount of tax based solely on the seller’s failure to timely file an SER, if the seller failed to file an SER and has no legal requirement to register with the Department.
This Notice states policies of the Department concerning sellers and certified service providers registered under the Agreement and filing the SER in effect since January 1, 2010.
Additional copies of this Notice, and other department forms or publications, may be download from our web site,
. If you have questions, please contact:
Taxpayer Assistance Center
Kansas Department of Revenue
Hearing Impaired TTY:
915 SW Harrison St., 1st Floor
Topeka, KS 66612-1588
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