Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3665
Interstate streamlined sales tax project; participation by the department of revenue; legislative participation
# (a)
The department of revenue is authorized to become a signatory to an agreement with one or more states for the purpose of providing a multi-state, voluntary, streamlined system for sales and use tax collection and administration to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce, at such time as the legislature takes further action to bring the state's laws in compliance with the requirements of the agreement. The department of revenue is further authorized to participate in the streamlined sales tax project, identify all changes in this state's sales and use tax laws and rules and regulations that would be required in order to comply with such agreement, take such other actions reasonably required to prepare this state for entry into such agreement.
# (b)
The secretary of revenue, or the secretary's designee, is authorized to represent this state before other states that are participating in the streamlined sales tax project or that are signatories to such agreement. In addition, the president and the minority leader of the senate and the speaker and the minority leader of the house of representatives may each appoint a person who is also authorized to so represent this state. All such appointees attending meetings shall be paid compensation, subsistence allowances, mileage and other expenses as provided in K.S.A. 75-3223 , and amendments thereto.
Amendment history
L. 2002, ch. 186, § 1; July 1.
Source: view the official text
In this article (40 sections)
- 79-3645 · Refund of sales tax paid upon seeds, fertilizers,…
- 79-3646 · Letter rulings issued by the department of revenue, when
- 79-3647 · Gross receipts not inclusive of water protection fees
- 79-3648 · Separate statement of tax on invoice or billing; presumption…
- 79-3649 · Sales tax liability assessments on youth sports participation…
- 79-3650 · Direct refunds of sales tax, when; over-collected sales or…
- 79-3651 · Presumptions relating to exemption certificates; form of…
- 79-3652 · Rights and privileges of audited taxpayers
- 79-3653 · Streamlined sales tax system for the 21st century act;…
- 79-3654 · Same; legislative findings
- 79-3655 · Same; department of revenue discussions with other states;…
- 79-3656 · Same; pilot projects with other states; agreements, provisions
- 79-3657 · Same; return information confidential
- 79-3658 · Same; legislative oversight committee established;…
- 79-3659 · Same; department of revenue report required
- 79-3660 · Sales taxation managed audit program; definitions
- 79-3661 · Same; authorities and duties of director of taxation
- 79-3662 · Same; selection of participants by director
- 79-3663 · Same; taxpayer duties in managed audit
- 79-3664 · Same; interest on liabilities reduced
- 79-3665 · Interstate streamlined sales tax project; participation by…
- 79-3666 · Streamlined sales and use tax agreement conformity act; state…
- 79-3667 · Same; liability for errors in sales tax collection of sellers…
- 79-3668 · Same; taxing jurisdiction and rate database, requirements
- 79-3669 · Same; sourcing of retail sales; application of sourcing rules
- 79-3670 · Same; sourcing rules
- 79-3671 · Repealed
- 79-3672 · Same; advertising and promotional direct mail and other…
- 79-3673 · Same; sourcing rules for sale of telecommunication services;…
- 79-3674 · Same; bad debt deductions from uncollectable taxable sales;…
- 79-3675 · Same; confidentiality and privacy rights; requirements and…
- 79-3676 · Same; computation of tax by sellers
- 79-3677 · Same; taxability matrix for products or services; relief from…
- 79-3678 · Same; effective date of state or local sales or use tax rate…
- 79-3679 · Same; online registration system for sellers; requirements
- 79-3680 · Same; amnesty for sellers who register; conditions;…
- 79-3681 · Same; methods of remittances
- 79-3682 · Same; citation of act; effective date
- 79-3683 · Sourcing provisions; transition period; full compliance…
- 79-3684 · Same; relief from liability of purchasers for not paying…