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State and local laws require each department
to collect a sales tax on all sales of personal property except on sales to
persons furnishing an exemption certificate.
Sales tax collected
must be indicated on all deposit slips.
The selling department
must keep a copy of the exemption certificate on file for audit purposes.
Types of sales on which sales tax is required to be collected are for photocopy
services, sales of pamphlets, books, maps, and supplies of all kinds.
"Selling
price" means the total cost to the consumer exclusive of discounts
allowed and credited, but including freight and transportation charges from
retailer to consumer.
The controlling
statutes are K.S.A. 79-3602, 79-3603 and 79-3606. Reporting to the State of
the taxes collected will be handled by the Comptroller's Office.
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