K.A.R. 92-21-5
Filing of returns.
Every person responsible for the collection of local sales tax is required to make a combined state and local sales tax return to the department of revenue in the same manner and same time as required for filing state sales tax returns. The return form, including all schedules and instructions, is made a part of this regulation. (Authorized by K.S.A. 79-3618, 79-3619, 79-3607, 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. 79-3618, 79-3619, 79-3607, 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