Kansas § 79-3677 Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon

Kansas Statutes

§ 79-3677 — Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon

Kansas § 79-3677

Ch. 79TAXATION

Art. 36KANSAS RETAILERS' SALES TAX

This text of Kansas § 79-3677 (Same; taxability matrix for products or services; relief from liability for sellers and certified service providers relying thereon) 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. § 79-3677 (2026).

Text

(a)The secretary shall complete a taxability matrix. This state's entries in the matrix shall be provided and maintained by the secretary in a database that is in a downloadable format.

(b)The secretary shall provide reasonable notice of changes in the taxability of the products or services listed in the taxability matrix.

(c)Sellers and certified service providers are relieved from liability to this state or any local taxing jurisdiction for having charged and collected the incorrect amount of state or local sales or use tax resulting from the seller or certified service providers relying on erroneous data provided by the secretary in the taxability matrix.

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(a) The secretary shall complete a taxability matrix. This state's entries in the matrix shall be provided and maintained by the secretary in a database that is in a downloadable format.
(b) The secretary shall provide reasonable notice of changes in the taxability of the products or services listed in the taxability matrix.
(c) Sellers and certified service providers are relieved from liability to this state or any local taxing jurisdiction for having charged and collected the incorrect amount of state or local sales or use tax resulting from the seller or certified service providers relying on erroneous data provided by the secretary in the taxability matrix.