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79-3601. Title of act; additional to certain other taxes. This act shall be known as the "Kansas retailers' sales tax act" and the tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the state of Kansas or by any municipal corporation or by any political subdivision thereof.

History: L. 1937, ch. 374, § 1; April 9.

Law Review and Bar Journal References:

Consumer protection in Tenth Judicial District, William P. Coates, Jr., 44 J.B.A.K. 67, 70, 106 (1975).

Attorney General's Opinions:

Solid waste tonnage fees are not subject to the confidentiality provisions of 75-5133. 2012-12.

CASE ANNOTATIONS

1. Sales and use taxes apply to purchases of equipment for municipal utility. City of Chanute v. Commission of Revenue and Taxation, 156 K. 538, 540, 542, 134 P.2d 672.

2. History, intent and purpose of act discussed; exemptions; test to determine taxable transactions. Southwestern Bell Tel. Co. v. State Commission of Revenue and Taxation, 168 K. 227, 228, 230, 231, 212 P.2d 363.

3. Prior to enactment of L. 1951, ch. 497, § 1 (79-3603), levy on receipts of merchandise vending machines unintended. Rooney v. Horn, 174 K. 11, 254 P.2d 322.

4. Act supplemental and complementary to Kansas compensating tax act (79-3701 et seq.). Consumers Cooperative Ass'n v. State Comm. of Rev. & Taxation, 174 K. 461, 464, 256 P.2d 850.

5. Mentioned; use tax not applicable to purchases for federal government. General Motors Corporation v. Comm. of Rev. & Taxation, 182 K. 237, 242, 320 P.2d 807.

6. Sales tax and compensating tax acts complementary, supplemental to one another; construed together. Custom Built Homes Co. v. State Comm. of Rev. and Taxation, 184 K. 31, 35, 41, 334 P.2d 808.

7. Mentioned; dormant judgment section (60-2403) held inapplicable in action to collect sales tax. Riggan v. Director of Revenue, 203 K. 129, 135, 453 P.2d 52.

8. Finance company selling repossessed tangible personal property to consumers, held "retailer" under act. Personal Thrift Plan of Wichita, Inc. v. State, 229 K. 622, 623, 629 P.2d 184 (1981).

9. Sales tax statutes penal in nature; strictly construed in favor of taxpayer. J. G. Masonry, Inc. v. Department of Revenue, 235 K. 497, 500, 680 P.2d 291 (1984).

10. Cited; advertising, whether press run or preprinted supplements provided by newspaper or advertiser, is component part of newspaper. In re Appeal of K-Mart Corp., 238 K. 393, 400, 710 P.2d 1304 (1985).

11. Cited; sales tax on gross receipts for repair services on telephones provided to Bell customers examined. In re Tax appeal of AT&T Technologies, Inc., 242 K. 554, 555, 749 P.2d 1033 (1988).

12. Cable television franchise fees collected from subscribers are part of gross receipts subject to sales tax. In re Tax Appeal of Atchison Cablevision, 262 K. 223, 936 P.2d 721 (1997).

13. KDR's interpretation of 79-3606(kk) reasonable despite misreliance on "rule" published in information guide having no force or effect. In re Tax Appeal of Alsop Sand Co., Inc. 265 K. 510, 518, 962 P.2d 435 (1998).

14. Mentioned; section distinguished from 44-501 which is not a penal statute which must be strictly construed. Robinson v. Southwestern Bell Telephone Co., 39 K.A.2d 342, 346, 180 P.3d 597 (2008).


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