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

K.S.A. § 79-3705c (2026)

Collection of tax and other duties of retailers

✓ current as of May 2026
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79-3705c. Collection of tax and other duties of retailers. Every retailer doing business in this state and making sales of tangible personal property for use, storage or consumption in this state, not exempted under the provisions of this act, shall at the time of making such sales, whether within or without the state, collect the tax imposed by this act from the purchaser, and give the purchaser a receipt therefor. Each such retailer shall list with the director the name and address of all his or her agents operating in this state, and the location of any and all his or her distribution or sales houses or offices or other places of business in this state.

History: L. 1945, ch. 370, § 7; L. 1957, ch. 511, § 2; June 29.


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www.ksrevisor.gov 2026
Notes of Decisions
Cited in 2 cases, 2000–2003 · leading case: In Re the Appeal of Intercard, Inc., 14 P.3d 1111 (Kan. 2000).
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In Re the Appeal of Intercard, Inc., 14 P.3d 1111 (Kan. 2000). “Every retailer doing business in this state and making sales of tangible personal property for use, storage or consumption in this state, not exempted under the provisions of the use tax act, shall at the time of making such sales, whether within or without the state, collect…”
In Re Tax Appeal of Fam. of Eagles, LTD, 66 P.3d 858 (Kan. 2003). “” K.S.A. 79-3705c. K.S.A. 79-3702(h) defines a “retailer doing business within [Kansas]” that has the duty to collect the tax as: “any retailer: (1) [h]aving or maintaining within this state, directly or by a subsidiary, an office, distribution house, sales house, warehouse or…”
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