Kansas Retailers' Sales Tax
Time for filing returns
SALES TAX — TIME FOR FILING RETURNS.
EACH RETAILER TO FILE MONTHLY RETURNS SHALL FILE A RETURN ON OR BEFORE THE 25TH DAY OF EVERY CALENDAR MONTH, REGARDLESS OF THE TYPE OF ACCOUNTING PERIOD USED BY THE RETAILER.
Advice has been requested concerning whether or not a retailer, who keeps records of accounts on a basis other than a calendar month basis, can file in some alternate manner not provided in KSA 79-3607.
Since no statutory authority exists to allow sales tax returns to be filed in any method other than the twelve month calendar year basis, returns must be filed pursuant to KSA 79-3607 on or before the 25th day of every calendar month, regardless of the accounting method employed by the retailer or persons subject to the Kansas Retailers' Sales Tax Act.
Therefore, for all accounting periods ending within any calendar month, a Kansas sales tax return must be filed no later than the 25th day of the month following the month in which the accounting period ends. If there is a calendar month in which two accounting periods end, then the tax return for that month shall include all retail sales made during both of these periods.
For example, if a four week accounting period us used, and a period ends January 6th, then a return would be filed for the period no later than February 25th. Since the accounting period that ended on January 6th was the only accounting period ending in January, the sales tax return for that month would include only the four week period ending January 6th. With this four week method of accounting, at times there will be two accounting periods ending within one month. For example, if an accounting period ends March 3rd and another ends March 31st, the March return to filed by April 25th would include sales tax for the entire eight week period ending March 31st.
SECRETARY OF REVENUE
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