Notice

Notice Number:04-11
Tax Type:Kansas Retailers' Sales Tax; Kansas Compensating Tax
Brief Description:Streamlined Sales Tax Compliance
Keywords:


Body:
Kansas Department of Revenue
Office of Policy & Research


Revised Notice 04-11
(revision date July 19, 2011)
Returns and Remittances

For purposes of complying with the Streamlined Sales and Use Tax Agreement, the department announces its policies regarding the following:

1) All remittances required under the provisions of the Kansas retailers’ sales tax act, K.S.A. 79-3601 et. seq., and the Kansas compensating tax act, K.S.A. 79-3601 et. seq., may be made to the Kansas Department of Revenue utilizing either ACH (Automated Clearing House) Credit or Debit procedures. For further information regarding ACH payments to the Kansas Department of Revenue, contact the department at 1-800-525-3901.

2) The due date for the filing of all returns and payment of all remittances required under the provisions of the Kansas retailers’ sales tax act, K.S.A. 79-3601 et. seq., and the Kansas compensating tax act, K.S.A. 79-3601 et. seq., which falls on a Saturday, Sunday, or legal holiday, will be the next succeeding business day. If the remittance due date falls on a day the Federal Reserve Bank is closed, the remittance is due on the next day the Federal Reserve Bank is open.

3) The department provides an alternative method for making “same day” payments if an electronic funds transfer for payment of all remittances required under the provisions of the Kansas retailers’ sales tax act, K.S.A. 79-3601 et. seq., and the Kansas compensating tax act, K.S.A. 79-3601 et. seq., fails for any reason. That method is for the taxpayer to initiate a Fedwire NLT Noon Central Time on the due date of the tax. “Same day” payment begins with the taxpayer contacting the department at 1-800-525-3901 and providing:

a. Your Kansas Taxpayer Identification Number
b. Your tax type code
c. The tax period end date
d. Payment amount
e. Penalty amount (if any)

Call 1-800-525-3901 for additional information.





Date Composed: 11/01/2004 Date Modified: 04/07/2006