Kansas Administrative Regulations

Regulation Number:92-19-61
Article Title: Kansas Retailers' Sales Tax
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Revoked August 23, 2002..
Approval Date:09/11/2000


92-19-61 Presumption of taxability on retail sales. (a) Each retail sale is presumed to be taxable. There is a presumption that sales tax is not charged to the consumer unless a retailer's contract, invoice, bill or other evidence of the transaction;
(1) clearly states the sales tax as a separately charged item; or
(2) clearly bears a legend which states that all applicable sales taxes are included in the selling price.
(b) When the department establishes that a transaction was a retail sale to a final user or consumer, the retailer shall have the burden of showing that:
(1) the sales tax was charged to the consumer and properly remitted to the state; or
(2) the transaction was exempt from sales tax.
(Authorized by K.S.A. 79-3618, implementing K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108, K.S.A. 79-3604; effective May 1, 1988; revoked August 23, 2002.)