HB 2109--
By Representative Myers, Beggs, Benlon, Huff,
Humerickhouse, Mason, Powell, Powers, Sloan, Toplikar and Vickrey 1-28

AN ACT relating to sales taxation; concerning refunds of tax paid upon certain sales of motor vehicles. Be it enacted by the Legislature of the State of Kansas: Section 1. (a) Upon application to the director of taxation upon forms devised and provided therefor accompanied by any additional documen- tation required by the director, a portion of the sales tax paid pursuant to the purchase of a motor vehicle which replaces a motor vehicle sold at an isolated or occasional sale occurring within 30 days prior or subsequent to the date of such purchase shall be refunded. The amount of such refund shall be equal to the gross receipts received from the sale of the replaced motor vehicle multiplied by the applicable sales tax rate. All refunds shall be paid from the sales tax refund fund upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the director. (b) The provisions of this section shall be deemed to be supplemental to the Kansas retailers' sales tax act. Sec. 2. This act shall take effect and be in force from and after its publication in the statute book.