Notice

Notice Number:13-08
Tax Type:Kansas Retailers' Sales Tax
Brief Description:State Sales Tax Rate Change From 6.3% to 6.15% in House Bill 2059
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Approval Date:06/06/2013


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KANSAS DEPARTMENT OF REVENUE
OFFICE OF POLICY & RESEARCH


NOTICE 13-08 (revoking and replacing Notice 13-07)

STATE SALES TAX RATE CHANGE FROM 6.3% TO 6.15%
IN 2013 HOUSE BILL 2059
June 6, 2013

Notice 13-07, previously issued, is hereby revoked as erroneous and is replaced by Notice 13-08.

House Bill 2059 passed by the Legislature and expected to be signed by the Governor changes the state sales and use tax rate from 6.3% to 6.15% on July 1, 2013. The 6.15% state rate applies to taxable sales of goods and services that occur on and after July 1, 2013. The retailer should charge customers the combined sales tax rate that equals the sum of the 6.15% state rate plus all applicable local sales tax rates. When used in this Notice, "goods" means "tangible personal property" as defined at K.S.A. 2012 Supp. 79-3602(pp).

Transition from the 6.3% to the 6.15% state rate - The following transition rules determine how sales tax applies to taxable sales transactions that begin before July 1, 2013, and are completed on or after July 1, 2013:
Use tax - A 6.15% state use tax, plus the applicable local use tax, is imposed on the use in Kansas of any taxable tangible personal property on which Kansas use tax has not been paid. Kansas use-tax law provides a credit for sales taxes paid to another state. For purposes of determining whether Kansas use tax is owed when another state's sales tax is being credited against the Kansas use tax owed, the 6.15% state rate should be applied if the first use of the property in Kansas occurs on or after July 1, 2013.
If no Kansas tax is collected by an out-of-state retailer, the Kansas business is required to report both state and local use tax on the purchase. The date a Kansas business accepts delivery determines whether the 6.3% or 6.15% state rate applies.

Publication Available of State and Local Rate Changes
For state and local sales and use tax rate changes effective July 1, 2013, please see EDU-96 and Publication KS-1700, downloadable from the Department’s website at www.ksrevenue.org.

Taxpayer Assistance. Additional copies of this Notice, and other department forms or publications, may be downloaded from our web site, www.ksrevenue.org. If you have questions about this rate change and how it applies, please contact:




Date Composed: 06/06/2013 Date Modified: 06/06/2013