Opinion Letter

Letter Number:O-2000-031
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Request for a list of Wichita businesses that are registered to report sales tax on a monthly or quarterly basis.
Keywords:
Approval Date:10/30/2000



Body:
October 30, 2000

XXXX
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XXXX Dear XXXX:

I have been asked to answer your e-mail that we received earlier this month. You ask for a list of Wichita businesses that are registered to report sales tax on a monthly or quarterly basis. Please be advise that this information is considered to be confidential taxpayer information that cannot be released to the public.

Under K.S.A. 79-3607, businesses are required to report sales tax on a monthly basis if their sales tax liability is more than $1,600 but less than $32,000 per year. Quarterly filers are those whose total sales tax liability is between $80 and $1,600 per year. Thus, assuming a 5% sales tax rate, you are asking the department to provide you a list of the Wichita businesses that make between $1,600 and $32,000 in retail sales each year and another list for those who make between $32,00 and $640,000 in retail sales each year. K.S.A. 79-3614 prohibits the department from releasing this type of information.

K.S.A. 79-3614 states in relevant part:
Attorney/Policy & Research


Date Composed: 10/30/2000 Date Modified: 10/10/2001