Kansas Retailers' Sales Tax
Food Sales Tax Refund
SALES TAX. REFUND OF SALES TAX ON FOOD
PURCHASES IS AVAILABLE ONLY IF THE CLAIMANT
ACTUALLY PAID SALES TAX ON FOOD PURCHASED.
Advice has been requested as to whether a person, otherwise qualified, who has paid no sales tax on food purchased during a calendar year is a qualified claimant of the refund of sales tax on food purchases allowed by K.S.A. 1978 Supp. 79-3632 et. seq.
A refund of sales tax paid on food purchases is allowed to "claimants" as defined by K.S.A. 1978 Supp. 79-3633(d). A claimant is a person who was a Kansas resident during the entire calendar year, is a member of a household having household income of $10,000 or less, and who has either attained the stated age or is disabled or blind.
Because the statutory provisions provide a refund of sale tax paid, a person who has paid no sales tax upon food purchases during the year cannot be a claimant. For example, a person, otherwise qualified, who has been incarcerated in a penitentiary for the calendar year and who has paid no sales tax on food would not
qualify for the sales tax refund.
F. KENT KALB
SECRETARY OF REVENUE
Return to KSA Listing