K.A.R. 92-21-3
Registration.
A retailer’s registration under the state sales tax act is sufficient for the purposes of the local sales tax act. Special registration for collection of local sales tax will not be required. (Authorized by K.S.A. 79-3608, 79-3618, 79-3619, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective
Jan. 1, 1972.)
Amendment history
(Authorized by K.S.A. 79-3608, 79-3618, 79-3619, K.S.A. 1971 Supp. 79-4425, 79- 4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (21 sections)
- 92-21-1 · State sales tax regulations.
- 92-21-2 · 92-21-2
- 92-21-3 · Registration.
- 92-21-4 · Interest—penalties—limitations—procedure.
- 92-21-5 · Filing of returns.
- 92-21-6 · Application of local sales tax.
- 92-21-7 · 92-21-7
- 92-21-8 · 92-21-8
- 92-21-9 · Place of sale—telephone—gas— water—electricity—heat.
- 92-21-10 · 92-21-10
- 92-21-11 · Place of sale—no fixed place of business.
- 92-21-12 · Place of business—auctioneers.
- 92-21-13 · Place of business—vending machines.
- 92-21-14 · Place of business; sales from vehicle.
- 92-21-15 · Place of sale—meals, food and drinks sold on common carriers.
- 92-21-16 · 92-21-16
- 92-21-17 · 92-21-17
- 92-21-18 · 92-21-18
- 92-21-19 · Gross receipts as applied to local sales tax.
- 92-21-20 · 92-21-20
- 92-21-21 · 92-21-21