K.S.A. » Chapter 79
Kansas Statutes Annotated

K.S.A. § 79-3601 (2026)

Title of act; additional to certain other taxes

✓ current as of May 2026
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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.

Notes of Decisions
Cited in 17 cases (1 in the last 5 years), 1969–2022 · leading case: Kathy L. Kaul v. Robert T. Stephan, Attorney Gen., 83 F.3d 1208 (10th Cir. 1996).
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Kathy L. Kaul v. Robert T. Stephan, Attorney Gen., 83 F.3d 1208 (10th Cir. 1996). “However, such an exemption was not enumerated in the Kansas Retailers’ Sales Tax Act, K.S.A. § 79-3601 et seq. In late May or early June of 1991, officials of the Kansas Department of Revenue, including the general counsel for the Department of Revenue, Mark Burghart, and the…”
In Re Marshall, 302 B.R. 711 (Bankr. D. Kan. 2003). · cites it 2× “The Kansas Retailers’ Sales Tax Act (“Act”) is found at Kan. Stat. Ann. § 79-3601 et seq. 22 Under the Act, the retailer is required to collect the sales tax from the consumer and remit to the director of taxation.”
In Re the Appeal of K-Mart Corp., 710 P.2d 1304 (Kan. 1985). · cites it 2× “All property purchased or leased within or without this state and subsequently used, stored or consumed in this state shall be subject to the compensating tax if the same property or transaction would have been subject to the Kansas retailers' sales tax had the transaction been…”
Pemco, Inc. v. Kansas Dep't of Revenue, 907 P.2d 863 (Kan. 1995). · cites it 2× “79-3602(a) is the first section of the definitional statute of the Kansas Retailers' Sales Tax Act (K.S.A. 79-3601 et seq. ) and provides: "`Persons' means any individual, firm, copartnership, joint adventure, association, corporation, estate or trust, receiver or trustee, or…”
In Re Tax Appeal of Alsop Sand Co., Inc., 962 P.2d 435 (Kan. 1998). “” A check of the Kansas Administrative *518 Regulations and the Kansas Register shows that regulations that have been promulgated for the purpose of filling in the framework of the Kansas Retailers’ Sales Tax Act, K.S.A. 79-3601 et seq., and the Kansas Compensating Tax Act, K.”
In Re Tax Appeal of Ford Motor Credit Co., 69 P.3d 612 (Kan. 2003). “Where the legislature intended for refunds to be available to taxpayers under the Kansas Retailers’ Sales Tax Act, K.S.A. 79-3601 et seq., it clearly stated so.”
In Re Tax Appeal of Harbour Bros. Constr. Co., 883 P.2d 1194 (Kan. 1994). “Introduction and Standards of Review We are reviewing BOTA’s interpretation and application of two provisions (K.”
In Re Tax Appeal of AT & T Tech., Inc., 749 P.2d 1033 (Kan. 1988). · cites it 2× “Appellant AT&T raises three issues on appeal as follows: 1) Whether state and local taxes pursuant to the Kansas retailers’ sales tax act (K.S.A. 79-3601 et seq.) are payable on gross receipts from repair services performed by appellant during calendar years 1979, 1980, and…”
Robinson v. Sw. Bell Tel., Co., 180 P.3d 597 (Kan. Ct. App. 2008). “Masonry, our Supreme Court examined provisions of the Kansas Retailers’ Sales Tax Act, K.S.A. 79-3601 et seq., and determined that because sales tax statutes are penal, they must be strictly construed in favor of the taxpayer.”
In re the Tax Appeal of Atchison, Topeka & Santa Fe Ry. Co., 844 P.2d 756 (Kan. Ct. App. 1993). “” K.S.A. 79-3601. The purpose of the compensating tax, K.”
J. G. Masonry, Inc. v. Dep't of Revenue, 680 P.2d 291 (Kan. 1984). “Five questions are presented, two regarding the sales tax, K.S.A. 79-3601 et seq., and the then-current amendments, and three regarding the compensating tax, K.”
Stevenson v. Robinson, 917 P.2d 893 (Kan. Ct. App. 1996). “” K.S.A. 79-3601 et seq., the Kansas Retailers’ *309 Sales Tax Act, defines a “taxpayer” as “any person [including individuals] obligated to account to the director for taxes collected under the terms of this act.”
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