Kansas § 79-3654 Same; legislative findings

Kansas Statutes

§ 79-3654 — Same; legislative findings

Kansas § 79-3654

Ch. 79TAXATION

Art. 36KANSAS RETAILERS' SALES TAX

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Bluebook

Kan. Stat. Ann. § 79-3654 (2026).

Text

The legislature finds that:

(a)State and local tax systems should treat transactions in a competitively neutral manner;

(b)a simplified sales and use tax system that treats all transactions in a competitively neutral manner will strengthen and preserve the sales and use tax as vital state and local revenue sources and preserve state fiscal sovereignty;

(c)remote sellers should not receive preferential tax treatment at the expense of local "main street" merchants, nor should such vendors be burdened with special, discriminatory or multiple taxes;

(d)the state should simplify sales and use taxes to reduce the administrative burden of collection; and

(e)while states have the sovereign right to set their own tax policies, states working together have the opportunity to develop a more simp

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The legislature finds that:
(a) State and local tax systems should treat transactions in a competitively neutral manner;
(b) a simplified sales and use tax system that treats all transactions in a competitively neutral manner will strengthen and preserve the sales and use tax as vital state and local revenue sources and preserve state fiscal sovereignty;
(c) remote sellers should not receive preferential tax treatment at the expense of local "main street" merchants, nor should such vendors be burdened with special, discriminatory or multiple taxes;
(d) the state should simplify sales and use taxes to reduce the administrative burden of collection; and
(e) while states have the sovereign right to set their own tax policies, states working together have the opportunity to develop a more simple, uniform, and fair system of state sales and use taxation without federal government mandates of interference.