Form Pub. Ks-1540 - Kansas Business Taxes For Hotels Motels & Restaurants Page 26
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42Key Statutes and Regulations
REFERENCE
Listed below are the statutes and regulations used
MATERIALS
to prepare this publication.
Laws
K.S.A. 12-187 et seq. — Local Sales Tax
WHEN IN DOUBT....
K.S.A. 12-1692 et seq. — Local Transient Guest Tax
K.S.A. 65-34,150 — Dry Cleaning Environmental Surcharge
K.S.A. 79-3301 et seq. — Cigarette & Tobacco Tax
The application of Kansas tax laws can be complex
K.S.A. 79-3601 et seq. — Retailers’ Sales Tax
at times. However, customers of KDOR have access to
K.S.A. 79-3701 et seq. — Compensating Use Tax
resources that can assist them in properly carrying out
K.S.A. 79-4101 et seq. — Liquor Enforcement Tax
their tax obligations.
K.S.A. 79-41a01 et seq. — Liquor Drink Tax
K.S.A. 79-5301 et seq. — State Transient Guest Tax
Kansas Laws and Regulations
Regulations
The rules that govern Kansas taxation and define
K.A.R. 92-19-4a — Record Keeping
the responsibilities of each business owner, taxpayer,
K.A.R. 92-19-25b — Exemption Certificates
and KDOR are contained in two sets of documents: the
K.A.R. 92-19-53 — Consumed in Production
Kansas Statutes Annotated and the Kansas
K.A.R. 92-19-54 — Ingredient or Component Part
Administrative Regulations.
K.A.R. 92-19-66b — Labor Services
K.A.R. 92-20-1 et seq. — Compensating Tax
The Kansas Statutes Annotated (KSA) is a
K.A.R. 92-21-1 et seq. — Local Retailers’ Sales Tax
collection of all the statutes of the state of Kansas.
Statutes are bills that have been passed by both houses
Revenue Notices & Private Letter Rulings
of the state Legislature and signed into law by the
Governor, or that become law within 10 days of passage
Despite the length and detail of the statutes and
without the Governor’s signature. Annotated means that
regulations, questions and situations frequently arise
the law contains commentaries and explanatory notes.
that require interpretation of the law. Do not rely upon
KSAs are organized by Chapter and Article. Most Kansas
a verbal opinion from KDOR on issues of taxability not
tax statutes are in Chapter 79.
specifically addressed in the law.
Kansas Administrative Regulations (KAR) are
To assist you in understanding how the law applies
based on the statutes and have the same impact as a
to your business, KDOR issues three types of written
law even though they are not enacted through the
advice: revenue notices, revenue rulings, and
legislative process. Instead, each state agency submits
private letter rulings. These written rulings are binding
on KDOR and may be relied upon as long as the statute
proposed regulations to the Secretary of Administration
or regulation on which they are based is not altered by
and the Attorney General for approval, and a public
the Legislature, changed by a court decision, or the
hearing is held. The regulations (with approved
ruling itself is modified or rescinded by KDOR.
revisions) are then adopted, published in the Kansas
Register, and become effective 45 days later. The
Revenue notices and rulings are issued to the
purpose of most permanent regulations is to provide
general public usually in response to a change in the
administrative solutions to common problems and
law, recent court decisions, or areas of tax application
situations, and to more clearly define how a statute
affecting a large number of taxpayers. These are
applies to specific circumstances. KARs are organized
periodically mailed to you either with your tax returns,
by state agency. KDOR regulations are in Chapter 92.
or as a separate mailing from KDOR. Keep them with
this publication for future reference.
IMPORTANT: Each regulation is based on, or
receives its authority from, a statute and does
A private letter ruling, issued at the request of an
not conflict with the statute when adopted. However,
individual taxpayer, interprets the law based on the
regulations are not changed at the same time statutes
circumstances of that taxpayer. Requests for private
are changed. When a change in the statute causes a
letter rulings must be in writing, and state specifically
regulation to be in conflict with the statute, the statute
the circumstances and facts surrounding the issue. To
overrides the regulation.
request a private letter ruling, mail or fax your letter to:
Complete sets of the KSAs and the KARs are
Office of Policy and Research
available to the general public in libraries throughout
Kansas Department of Revenue
the state. The laws and regulations for taxes
915 SW Harrison St.
administered by KDOR are published as part of the
Topeka, KS 66625-0001
Policy Information Library (see page 27) on our web
Fax: (785) 296-7928
site:
26
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