State and Local Tax Services - Accounts Payable Review, State Audit Representation

State and Local Tax Services - The SALT Group - HJH Consulting Company

For Immediate Release
February 18, 2003

KANSAS SALES AND USE TAX APPEALS AND REFUND PROVISIONS AMENDED

Effective July 1, 2002, a request for refund of Kansas retailers’ sales tax may now be filed directly with the Department of Revenue by the purchaser provided certain requirements are met.

The purchaser must provide a notarized statement from the retailer stating the following:

  • the retailer will not claim a refund of the same tax included in the purchaser’s request;

  • the retailer will provide to the purchaser any documentation it possesses necessary to submit the refund claim;

  • the retailer has remitted the tax for which the refund is being claimed; and

  • the retailer has not or will not take a credit for the tax refund being requested.

Under prior law, a purchaser could only request a refund if that purchaser was registered to collect and remit tax and if the purchaser provided an affidavit that it would not request a duplicate refund from the seller.

If you would like additional information on this topic or have any questions, please contact J. Lynne Fontana, Regional Vice President - Sales & Use Tax Group at (281) 578-3700. E-mail lfontana@thesaltgroup.com

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