Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-4102
Tax paid by purchaser and collected by seller
The tax levied under K.S.A. 79-4101 , and amendments thereto, shall be paid by the consumer or user to the retailer, microbrewery, microdistillery or farm winery or by the club, drinking establishment, public venue or caterer to the distributor. It shall be the duty of each retailer, microbrewery, microdistillery, farm winery or distributor in this state to collect from the purchaser the full amount of the tax imposed by this act, or an amount equal as nearly as possible or practicable, to the average equivalent thereof.
Amendment history
L. 1949, ch. 242, § 118; L. 1983, ch. 161, § 23; L. 1987, ch. 182, § 111; L. 1987, ch. 182, § 112; L. 2012, ch. 144, § 46; July 1.
Source: view the official text
In this article (9 sections)
- 79-4101 · Imposition and rate of tax
- 79-4101a · Repealed
- 79-4102 · Tax paid by purchaser and collected by seller
- 79-4103 · Time for returns and payment of tax; forms; extension of time
- 79-4104 · Notice to director of taxation when seller's license issued,…
- 79-4105 · Enforcement, collection and administration; sections…
- 79-4106 · Administration of provisions of article; rules and…
- 79-4107 · Penalties for violations of act
- 79-4108 · Disposition of revenue; transfer of moneys in county and city…