Kansas Administrative Regulations

Regulation Number:92-19-74
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Kansas Retailers' Sales Tax
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Accounting periods; monthly filing of returns.
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92-19-74 Accounting periods; monthly filing of returns. Each retailer whose total tax liability exceeds $1600.00 in any one calendar year shall file a sales tax return on or before the twenty-
fifth day of every calendar month, regardless of the accounting method employed by the retailer. Because all accounting periods end within a calendar month, a sales tax return shall be filed no later than the twenty-fifth 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, the tax return for that month shall include all retail sales made during both of these accounting periods. (Authorized by K.S.A. 79-3618, implementing K.S.A. 1986 Supp. 3607; effective May 1, 1988.)