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K.A.R. 92-20-9

Application for certificates.

Official textus-ks/regssos.ks.govlast amended 11 subsections
Summarize

# (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.)

Amendment history

(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.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

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In this article (22 sections)
  1. 92-20-1 · Purposes.
  2. 92-20-2 · 92-20-2
  3. 92-20-2a · Transactions on which tax applies.
  4. 92-20-3 · Sales tax rules and regulations also apply to compensating…
  5. 92-20-4 · Purchase price, consideration, trade-ins.
  6. 92-20-5 · Payment of tax.
  7. 92-20-6 · Filing of returns.
  8. 92-20-7 · Registration of out-of-state retailers; collection of tax by…
  9. 92-20-8 · Delivery.
  10. 92-20-9 · Application for certificates.
  11. 92-20-10 · 92-20-10
  12. 92-20-11 · 92-20-11
  13. 92-20-12 · Sales tax exemptions also apply to compensating tax.
  14. 92-20-13 · Property formerly used in another state.
  15. 92-20-14 · Purchases other than at retail; property used in processing.
  16. 92-20-15 · Property already subjected to sales or use tax.
  17. 92-20-16 · Railroads—interstate commerce.
  18. 92-20-17 · Airlines—interstate commerce.
  19. 92-20-18 · Motor carriers—interstate commerce.
  20. 92-20-19 · Pipe lines—interstate commerce.
  21. 92-20-20 · Radio broadcasting and television stations—interstate…
  22. 92-20-21 · Telephone and telegraph companies—interstate commerce.
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