Kansas § 79-3678 Same; effective date of state or local sales or use tax rate changes for certain services

Kansas Statutes

§ 79-3678 — Same; effective date of state or local sales or use tax rate changes for certain services

Kansas § 79-3678

Ch. 79TAXATION

Art. 36KANSAS RETAILERS' SALES TAX

This text of Kansas § 79-3678 (Same; effective date of state or local sales or use tax rate changes for certain services) 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. § 79-3678 (2026).

Text

The effective date of state or local sales or use tax rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows:

(a)For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and

(b)for a rate decrease, the new rate shall apply to bills rendered on or after the effective date.

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The effective date of state or local sales or use tax rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows: (a) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and
(b) for a rate decrease, the new rate shall apply to bills rendered on or after the effective date.