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Kansas Department of Revenue K.A.R. 92-57-1 through 92-57-5

Category:
  • Active Regulations
Date Added: 12/19/2016
Public Hearing Date and Time: 9:00 a.m. on Monday, February 20, 2017
Public Hearing Location: Secretary’s Conference Room on the fourth floor of the Mills Building, 109 SW 9th St, Topeka

Kansas Department of Revenue

Article 57. Tax on Consumable Material

Adoption of K.A.R. 92-57-1.  K.A.R. 92-57-1 provides definitions for consumable material.

Adoption of K.A.R. 92-57-2.  K.A.R. 92-57-2 refers to registration requirements for distributors.

Adoption of K.A.R. 92-57-3.  K.A.R. 92-57-3 outlines how the tax will be applied to consumable material.

Adoption of K.A.R. 92-57-4.  K.A.R. 92-57-4 provides the manner in which records will be kept.

Adoption of K.A.R. 92-57-5.  K.A.R. 92-57-5 describes how monthly returns are filed.

Economic Impact:

The Kansas Department of Revenue anticipates the adoption of these regulations will require additional work for a Customer Representative Specialist (20%) and a Customer Representative (45%). No additional FTEs were requested.

Businesses wanting to sell consumable material will be required to register with the Kansas Department of Revenue and remit tax on the sale of consumable material. The adoption of this regulation will not impact other government agencies.

Kansas Department of Revenue K.A.R. 92-57-1 through 92-57-5

Any individual with a disability may request the regulations and supporting documents in an accessible format. Requests for accommodations should be made at least five working days in advance of the CRRB meeting by contacting (785) 271-3200 or crrb@ks.gov.