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79-3605. Assumption of tax by retailer unlawful. It shall be unlawful for any retailer to advertise or hold out, or state to the public, or to any consumer, directly or indirectly, that the tax, or any part thereof, imposed by this act will be assumed or absorbed by the retailer, or that it will not be considered as an element in the price to the consumer, or if added, that it, or any part thereof, will be refunded.

History: L. 1937, ch. 374, § 5; April 9.

CASE ANNOTATIONS

1. Mentioned; prior to enactment of L. 1951, ch. 497, § 1 (K.S.A. 79-3603), levy of tax on receipts of merchandise vending machines unintended. Rooney v. Horn, 174 Kan. 11, 13, 254 P.2d 322.

2. Mentioned; tax on gross receipts from merchandise vending machines valid. Stevens Enterprises, Inc. v. State Commission of Revenue & Taxation, 179 Kan. 696, 701, 298 P.2d 326.

3. Valid and enforceable accord and satisfaction; indebtedness paid in full; seller required to pay tax. Misco-United Supply v. Hellar Drilling Co., 219 Kan. 569, 576, 549 P.2d 566.

4. Construed in determining place of business for local sales tax on services. Capital Electric Line Builders, Inc. v. Lennen, 232 Kan. 379, 382, 654 P.2d 464 (1982).


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