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79-3705a. Tax paid by consumer or user; duty of retailer; returns. The tax levied under K.S.A. 79-3703, and amendments thereto, shall be paid by the consumer or user to the retailer and it shall be the duty of each and every retailer to collect from the consumer or user the full amount of the tax imposed by this act. Such tax shall be a debt from the consumer or user to the retailer when added to the original purchase price, and shall be recoverable at law in the same manner as other debts. If the tax levied under K.S.A. 79-3703, and amendments thereto, is not collected by the retailer, then the person using, consuming or storing tangible personal property in this state shall file a return and pay the tax, as required by K.S.A. 79-3706, and amendments thereto, notwithstanding the foregoing provisions of this section or any other provision of the Kansas compensating tax act.

History: L. 1945, ch. 370, § 5; L. 1985, ch. 332, § 1; April 11.

Cross References to Related Sections:

Liability of person responsible for collection or payment of tax, see 79-3643.

Payment of tax on watercraft if not paid to retailer, see 79-3644.

Attorney General's Opinions:

Tax imposed on certain vehicles held for resale by licensed vehicle dealer. 84-12.

CASE ANNOTATIONS

1. Prefabricated homes sold F.O.B. Kansas building site; use tax applicable. Custom Built Homes Co. v. State Comm. of Rev. and Taxation, 184 Kan. 31, 35, 41, 334 P.2d 808.

2. Words collected and collectible construed. J. G. Masonry, Inc. v. Department of Revenue, 235 Kan. 497, 508, 680 P.2d 291 (1984).

3. Cited; advertising, whether press run or preprinted supplements provided by newspaper or advertiser, is component part of newspaper. In re Appeal of K-Mart Corp., 238 Kan. 393, 395, 400, 710 P.2d 1304 (1985).


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