Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-3681
Chapter Title:TAXATION
Article Title:KANSAS RETAILERS' SALES TAX
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Same; methods of remittances.
Keywords:


Body:

79-3681. Same; methods of remittances. When registering under the agreement, the seller may select one of the following methods of remittances or other method allowed by K.S.A. 79-3607 and amendments thereto to remit the taxes collected: (a) Model 1, wherein a seller selects a certified service provider as an agent to perform all the seller's sales or use tax functions, other than the seller's obligation to remit tax on its own purchases;
(b) model 2, wherein a seller selects a certified automated system to use which calculates the amount of tax due on a transaction; or
(c) model 3, wherein a seller utilizes its own proprietary automated sales tax system that has been certified as a certified automated system.
History: L. 2003, ch. 147, 27; May 22.


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

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