Kansas Administrative Regulations

Regulation Number:92-20-5
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Compensating Tax
Tax Type:Kansas Compensating Tax
Brief Description:Payment of tax.
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92-20-5 Payment of tax. Each registered retailer as defined by this act shall collect from the consumer or user at the time of sale of tangible personal property or at the time of the furnishing of taxable services the full amount of the tax imposed by this act. The tax shall be a debt from the purchaser to the retailer and shall be added to the original purchase price. The tax is recoverable at law in the same manner as other debts. It is not to be absorbed by the registered retailer as part of the purchase price.
If the registered retailer fails to collect from the consumer or user the full amount of the tax, then the person using, consuming or storing taxable personal property in this state or utilizing taxable services furnished within this state shall file a return and pay the tax as required by K.S.A. 79-3706 and amendments thereto. The filing of a return by a user or consumer shall not relieve the registered retailer from the obligation of collecting the tax.
If the purchase is made from a nonregistered retailer, then the person using, consuming or storing taxable personal property or utilizing taxable services furnished in this state shall file a return and pay the tax as required by K.S.A. 79-3706 and amendments thereto. (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.)