HOUSE BILL No. 2084
By Representatives Shore, Aurand, Benlon, Boston, Carmody, Donovan,
Farmer, Flower, Freeborn, Glasscock, Hayzlett, Humerickhouse, Jen-
nison, Phill Kline, Lloyd, O'Neal, Presta, Sloan, Wagle and
AN ACT relating to sales taxation; concerning the payment thereof.
Be it enacted by the Legislature of the State of Kansas:
Section 1. (a) Unless a person has provided prior to the time of sale,
or provides, at the time of sale, a valid exemption certificate or an affidavit,
in the case where an exemption is claimed pursuant to subsection (t) of
K.S.A. 79-3606, and amendments thereto, to a retailer certifying that
tangible personal property or services being purchased are entitled to
exemption from taxation pursuant to the Kansas retailers' sales tax act, it
shall be the duty of such person to pay the full amount of tax lawfully due
to the retailer making the sale, whether at the time of such sale or at the
time of receipt of a billing statement. Any person who willfully and in-
tentionally refuses to pay such tax shall be guilty of a misdemeanor and
upon conviction therefor, shall be subject to the penalties provided for in
subsection (g) of K.S.A. 79-3615, and amendments thereto.
(b) Any person required to pay tax to the retailer pursuant to sub-
section (a) because of the failure to provide a valid exemption certificate
or affidavit, as the case requires, may apply for the refund thereof by
submitting a claim to the director of taxation. Each claim for a sales tax
refund shall be verified and submitted to the director of taxation upon
forms furnished by the director and shall be accompanied by any addi-
tional documentation required by the director. The director shall review
each claim and shall refund that amount of sales tax paid as determined
under the provisions of the Kansas retailers' sales tax act. All refunds shall
be paid from the sales tax refund fund upon warrants of the director of
accounts and reports pursuant to vouchers approved by the director or
the director's designee.
(c) A retailer shall be presumed to have accepted an exemption cer-
tificate or affidavit in good faith. Such presumption shall not be overcome
if the retailer: (1) Maintains an exemption certificate or affidavit, as the
case requires; (2) has ascertained the identity of the person or entity who
presented the exemption certificate or affidavit; and (3) has not been
shown by a preponderance of evidence to have accepted the exemption
certificate or affidavit with the intent to allow an unlawful evasion of
payment of tax by any person.
Sec. 2. This act shall take effect and be in force from and after its
publication in the statute book.