Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-3648
Chapter Title:TAXATION
Article Title:KANSAS RETAILERS' SALES TAX
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Separate statement of tax on invoice or billing;
presumption of noncollection.
Keywords:

Body:

79-3648. Separate statement of tax on invoice or billing; presumption of noncollection. The amount of tax imposed under this act on a sale either shall be separately stated on the invoice or billing or the invoice or billing shall bear the statement: "All applicable sales tax is included." If the invoice or billing does not reflect the amount of the tax imposed under this act on the sale or contain a statement that all applicable sales tax is included, then it shall be presumed that the tax was not collected by the retailer.
History: L. 1992, ch. 198, § 4; July 1.


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

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