Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3677
Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon
# (a)
The secretary shall complete a taxability matrix. This state's entries in the matrix shall be provided and maintained by the secretary in a database that is in a downloadable format.
# (b)
The secretary shall provide reasonable notice of changes in the taxability of the products or services listed in the taxability matrix.
# (c)
Sellers and certified service providers are relieved from liability to this state or any local taxing jurisdiction for having charged and collected the incorrect amount of state or local sales or use tax resulting from the seller or certified service providers relying on erroneous data provided by the secretary in the taxability matrix.
Amendment history
L. 2003, ch. 147, § 23; May 22.
Source: view the official text
In this article (40 sections)
- 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- 79-3671 · Repealed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…
- 79-3685 · Same; relief from liability of CSP or certain sellers for not…
- 79-3686 · Same; bundled transactions
- 79-3690 · Reserved
- 79-3691 · Repealed
- 79-3692 · Exempt organization identification numbers; requirements and…
- 79-3693 · Refund of sales tax; retailers; applications, requirements;…
- 79-3694 · Same; incomplete or insufficient applications, consequences;…
- 79-3695 · Rate of tax involving contracts for certain construction…
- 79-3696 · Sales by affiliated persons; certain agreements between…
- 79-3697 · State and local sales tax liability on sales of certain used…