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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 K.S.A. 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 Kan. 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 Kan. 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 Kan. 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 Kan. 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 Kan. 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 Kan. 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 Kan. 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 Kan. 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 Kan. 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 Kan. 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 Kan. 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 Kan. 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 Kan. 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 Kan. App. 2d 342, 346, 180 P.3d 597 (2008).


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