Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3679
Same; online registration system for sellers; requirements
# (a)
The secretary shall participate in an online registration system that will allow sellers to register in this state and other member states.
# (b)
By registering, the seller agrees to collect and remit sales and use taxes for all taxable sales into this state as well as the other member states, including member states joining after the seller's registration. Withdrawal or revocation of this state from the agreement shall not relieve a seller of its responsibility to remit taxes previously or subsequently collected on behalf of this state.
# (c)
If the seller has a requirement to register prior to registering under the agreement, the seller must register pursuant to K.S.A. 79-3608 , and amendments thereto.
# (d)
Registration with the central registration system and the collection of sales and use taxes in this state shall not be used as a factor in determining whether the seller has nexus with this state for any tax at any time.
Amendment history
L. 2003, ch. 147, § 25; 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- 79-3671 · Repealed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…