Publications iconKansas Register

Volume 40 - Issue 4 - January 28, 2021

State of Kansas

Department of Revenue

Notice of Hearing on Proposed
Administrative Regulations (Rescheduled)

(Editor’s Note: The public hearing on Kansas Department of Revenue proposed administrative regulations scheduled for January 25, 2021, notice of which was published in the November 19, 2020 Kansas Register, has been rescheduled due to technical issues. A new hearing has been scheduled for February 11, at 9:00 a.m., as published in the following notice.)

A public hearing will be conducted by the Department of Revenue at 9:00 a.m. Thursday, February 11, 2021, to consider the revocation of 92-19-47 and 92-19-67, retailers’ sales tax regulation. Due to continuing concerns over COVID-19, the hearing will be held by teleconference hearing instead of an in-person hearing. To participate in the teleconference hearing, a participant should call 877-400-9499 and enter conference code 9676129715. Copies of these proposed regulations and Economic Impact Statements may be found at https://www.ksrevenue.org/prproposedregulations.html.

All interested parties may submit written public comments on the proposed regulations prior to the hearing to Erin Starr, Office of Policy and Research, Mills Building, 109 SW 9th St., Topeka, KS 66601 or through email at erin.l.starr@ks.gov.

All interested parties will be given a reasonable opportunity to present their views, either orally or in writing or both, concerning the adoption of the proposed regulations. In order to give all parties an opportunity to present their views, it may be necessary to request that each participant limit any oral presentation to five minutes.

Any individual with a disability may request accommodation in order to participate in the public hearing and may request the proposed regulations and economic impact statements in an accessible format. Requests for accommodation to participate in the hearing should be made at least five working days in advance of the hearing by contacting Erin Starr at 785-296-8042 or TTY 785-296-6461.

These regulations are proposed for adoption on a permanent basis. A summary of the proposed regulations and the economic impact follows:

Kansas Department of Revenue
Article 19. Kansas Retailers’ Sales Tax

Revocation of K.A.R. 92-19-47 provides that any person acquiring property for the purpose of resale is deemed to be a retailer and must collect sales tax on the gross receipts received from such sale even if those sales may be few or infrequent. The Department will revoke this regulation to allow for isolated or occasional sales by individuals, businesses, non-profit organizations and religious organizations. Any individual/entity that does not have more than two events per calendar year for which the two events in aggregate do not exceed seven calendar days meets the definition of nonrecurring for purposes of the isolated or occasional sale exemption and therefore is not subject to sales tax. KDOR is unable to determine the impact this may have on Kansas individuals/businesses.

Revocation of K.A.R. 92-19-67 provides that any person acquiring property for the purpose of resale is deemed to be a retailer and must collect sales tax on the gross receipts received from such sale even if those sales may be few or infrequent. The Department will revoke this regulation to allow for isolated or occasional sales by individuals, businesses, non-profit organizations and religious organizations. Any individual/entity that does not have more than two events per calendar year for which the two events in aggregate do not exceed seven calendar days meets the definition of nonrecurring for purposes of the isolated or occasional sale exemption and therefore is not subject to sales tax. KDOR is unable to determine the impact this may have on Kansas individuals/businesses.

Mark A. Burghart
Secretary

Doc. No. 048819