Kansas Administrative Regulations

Regulation Number:92-20-6
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Compensating Tax
Tax Type:Kansas Compensating Tax
Brief Description:Filing of returns.
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92-20-6 Filing of returns. Each registered retailer shall, on or before the 25th day of each month, file a return with the director on forms furnished by the director. The return shall cover the sale of tangible personal property or the providing of taxable services subject to the Kansas compensating (use) tax sold for use, storage, or consumption or provided within this state during the preceding reporting period in which the sales or use occurred as prescribed in K.S.A. 79-3607 and amendments thereto.
The registered retailer or user shall remit, with the return, four percent of the total amount charged on all sales of tangible personal property or furnishing of taxable services to the purchaser, including transportation and other incidental charges. If transportation charges cannot be included or collected by the retailer, the purchaser shall pay the tax directly to the state.
Each individual or person who purchases tangible personal property or receives services furnished subject to the tax imposed by K.S.A. 79-
3703 and amendments, for which the tax is not collected by the seller, shall file a return with the director as prescribed in K.S.A. 79-3607 and amendments thereto. The return shall show in detail the total purchase price of tangible personal property used, stored, or consumed by the person or the value of taxable services received within the state during the reporting period subject to the tax, with such other information as the director may deem proper. Each person making an individual return as a purchaser or consumer shall remit four percent of the purchase price, including transportation and other incidental charges with the return.
Each check shall be made payable to the director of taxation, state office building, Topeka, Kansas. (Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3704, 79-3705, 79-3706; effective, E-
70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1987.)