|For the purposes of Kansas sales tax, a company's distributors and representatives will be viewed as acting as a conduit between the ultimate user, the multi-level distributorship company, and the state of Kansas. Under K.S.A. 79-3604, the various distributors and representatives for a company operating in the state should not collect sales tax and directly remit it, to the state of Kansas. The responsibility of collecting and remitting sales tax to Kansas is upon the multi-level distributorship company, and the tax should be collected at the time of sale to the company's distributor or representative. |
Kansas sales tax must be charged, to the company's distributor or representative, on the suggested retail price of the company's products. The company must assess local sales taxes which are in effect at the site of the company's distributor or representative in Kansas. The sales invoice provided to the final consumer should state that the sales tax is included in the selling price.