HB 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 Wilson

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.