Kansas Administrative Regulations

Regulation Number:92-20-9
Article Title: Compensating Tax
Tax Type:Kansas Compensating Tax
Brief Description:Application for certificates.


92-20-9 Application for certificates. (a) Each retailer doing business in the state of Kansas shall apply for a certificate of registration. Each application shall be on a form prescribed by the director of taxation and shall include the following information:
(1) The name of the person, firm or corporation to whom the certificate is to be issued;
(2) the address of the location of each business;
(3) if the applicant is a corporation, the name and address of each officer;
(4) if the applicant is a partnership, the name and address of each partner;
(5) the name of the owner, if the applicant is an individual owner;
(6) the date when the applicant will begin selling tangible personal property subject to the Kansas compensating (use) tax;
(7) the name and address of each office, warehouse, or other place of business in Kansas, either owned or leased by the applicant or the applicant's subsidiary;
(8) the name and address of each agent, representative, or salesperson of the applicant operating in the state of Kansas, either temporarily or permanently; and
(9) the name and address of each out-of-state location from which tangible personal property will be delivered to purchasers in Kansas and from which billing for merchandise will be made.
(b) Each application shall be completed and mailed to the director of taxation, state office building, Topeka, Kansas. The director shall issue each registration certificate without cost to the applicant. (Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3702, 79-3703 as amended by L. 1986, Ch. 386, Sec. 3, 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.)