Kansas § 79-3648 Separate statement of tax on invoice or billing; presumption of noncollection

Kansas Statutes

§ 79-3648 — Separate statement of tax on invoice or billing; presumption of noncollection

Kansas § 79-3648

Ch. 79TAXATION

Art. 36KANSAS RETAILERS' SALES TAX

This text of Kansas § 79-3648 (Separate statement of tax on invoice or billing; presumption of noncollection) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 79-3648 (2026).

Text

The amount of tax imposed under this act on a sale either shall be separately stated on the invoice or billing or the invoice or billing shall bear the statement: "All applicable sales tax is included." If the invoice or billing does not reflect the amount of the tax imposed under this act on the sale or contain a statement that all applicable sales tax is included, then it shall be presumed that the tax was not collected by the retailer.

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The amount of tax imposed under this act on a sale either shall be separately stated on the invoice or billing or the invoice or billing shall bear the statement: "All applicable sales tax is included." If the invoice or billing does not reflect the amount of the tax imposed under this act on the sale or contain a statement that all applicable sales tax is included, then it shall be presumed that the tax was not collected by the retailer.