Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3705c
Collection of tax and other duties of retailers
Every retailer doing business in this state and making sales of tangible personal property for use, storage or consumption in this state, not exempted under the provisions of this act, shall at the time of making such sales, whether within or without the state, collect the tax imposed by this act from the purchaser, and give the purchaser a receipt therefor. Each such retailer shall list with the director the name and address of all his or her agents operating in this state, and the location of any and all his or her distribution or sales houses or offices or other places of business in this state.
Amendment history
L. 1945, ch. 370, § 7; L. 1957, ch. 511, § 2; June 29.
Source: view the official text
In this article (21 sections)
- 79-3701 · Title of act
- 79-3702 · Definitions
- 79-3703 · Compensating use tax imposed; rate
- 79-3703a · Evidence that property was sold for use in state
- 79-3704 · Exemptions
- 79-3705 · Rate where article already subjected to tax
- 79-3705a · Tax paid by consumer or user; duty of retailer; returns
- 79-3705b · Assumption of tax by retailer unlawful
- 79-3705c · Collection of tax and other duties of retailers
- 79-3705d · Collection by retailer not doing business within state;…
- 79-3705e · Tax collected as debt owed by retailer
- 79-3706 · Time for returns and payment of tax; interest and penalties;…
- 79-3707 · Administration of act; rules and regulations; agents and…
- 79-3708 · Penalties for violations
- 79-3708a · Repealed
- 79-3709 · Collection procedure when tax not paid
- 79-3710 · Disposition of moneys; compensating tax refund fund; credit…
- 79-3710a · Repealed
- 79-3711 · Invalidity of part
- 79-3712 · Registration and filing information, when
- 79-3713 · Bond may be required