What are Kansas's Streamlined Sales Tax rules for how and when sales and use tax returns and payments are made?

Plain-English summary

To comply with the Streamlined Sales and Use Tax Agreement, this notice states the Department's policies on returns and remittances for the Kansas retailers' sales tax and compensating (use) tax acts (K.S.A. 79-3601 et seq.):

1. ACH payments: remittances may be made by ACH Credit or Debit.
2. Due dates: a due date falling on a Saturday, Sunday, or legal holiday moves to the next business day; if it falls on a day the Federal Reserve Bank is closed, payment is due the next day the Fed is open.
3. Same-day backup: if an electronic funds transfer fails, the taxpayer may make a 'same day' payment by initiating a Fedwire no later than noon Central Time on the due date, after calling the Department (1-800-525-3901) and providing the Kansas Taxpayer ID number, tax type code, tax-period end date, payment amount, and any penalty amount.

What this means for you

If you file Kansas sales or use tax, you can pay by ACH, and you get the next-business-day rule when a due date lands on a weekend, holiday, or Fed-closed day. Keep the same-day Fedwire option (before noon Central) in mind as a backup if an electronic payment fails, so a technical failure does not make you late.

Common questions

Q: How can Kansas sales/use tax be remitted?
A: By ACH Credit or Debit under the Streamlined Sales Tax compliance policy.

Q: What if a due date falls on a weekend or holiday?
A: It moves to the next business day; if it falls on a day the Federal Reserve Bank is closed, payment is due the next Fed-open day.

Q: What if my electronic payment fails on the due date?
A: You can make a same-day payment by initiating a Fedwire before noon Central Time, after calling the Department with your taxpayer ID, tax type code, period end date, and amounts.

Q: Which taxes does this cover?
A: The Kansas retailers' sales tax and compensating (use) tax under K.S.A. 79-3601 et seq.

Citations and references

• K.S.A. 79-3601 et seq. -- Kansas retailers' sales tax act and compensating tax act.
• Streamlined Sales and Use Tax Agreement -- the basis for these return/remittance policies.

Subject

Streamlined Sales Tax Compliance -- Returns and Remittances (Revised)

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 04-11

Original ruling text

Notice
Notice Number: 04-11
Tax Type: Kansas Retailers' Sales Tax; Kansas Compensating Tax
Brief Description: Streamlined Sales Tax Compliance
Keywords:

Body:
Kansas Department of Revenue
Office of Policy & Research

                                       Revised Notice 04-11
                                       (revision date July 19, 2011)
                                         Returns and Remittances

For purposes of complying with the Streamlined Sales and Use Tax Agreement, the department announces
its policies regarding the following:

1) All remittances required under the provisions of the Kansas retailers’ sales tax act, K.S.A. 79-3601 et.
seq., and the Kansas compensating tax act, K.S.A. 79-3601 et. seq., may be made to the Kansas
Department of Revenue utilizing either ACH (Automated Clearing House) Credit or Debit procedures. For
further information regarding ACH payments to the Kansas Department of Revenue, contact the
department at 1-800-525-3901.

2) The due date for the filing of all returns and payment of all remittances required under the provisions of
the Kansas retailers’ sales tax act, K.S.A. 79-3601 et. seq., and the Kansas compensating tax act, K.S.A.
79-3601 et. seq., which falls on a Saturday, Sunday, or legal holiday, will be the next succeeding business
day. If the remittance due date falls on a day the Federal Reserve Bank is closed, the remittance is due on
the next day the Federal Reserve Bank is open.

3) The department provides an alternative method for making “same day” payments if an electronic funds
transfer for payment of all remittances required under the provisions of the Kansas retailers’ sales tax act,
K.S.A. 79-3601 et. seq., and the Kansas compensating tax act, K.S.A. 79-3601 et. seq., fails for any
reason. That method is for the taxpayer to initiate a Fedwire NLT Noon Central Time on the due date of the
tax. “Same day” payment begins with the taxpayer contacting the department at 1-800-525-3901 and
providing:

a. Your Kansas Taxpayer Identification Number
b. Your tax type code
c. The tax period end date
d. Payment amount
e. Penalty amount (if any)

Call 1-800-525-3901 for additional information.

Date Composed: 11/01/2004 Date Modified: 04/07/2006

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