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Ezel / Tax Rulings / KS
KS Notice 91-0508 Kansas Retailers' Sales Tax 1991-05-08

When could Kansas schools file their second-quarter 1991 sales-tax return?

Short answer: A public or private primary or secondary school could file its second-quarter 1991 state and local sales-tax return when the school year closed or any time before July 25, 1991. The Department sent an early copy because many schools closed during summer. Its system would also mail a duplicate in late June, but the school was to file only one return and discard the duplicate.

Apply this to your situation

This page answers the general question as of 1991. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 1991
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is official Kansas Department of Revenue administrative guidance. The prior-notices index and filename identify it as Notice 91-0508, while the body is an unnumbered notice dated May 8, 1991. It concerns only the historical second-quarter 1991 return and July 25, 1991 deadline. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

The Department sent public and private primary and secondary schools an early copy of the second-quarter 1991 state and local retailers' sales-tax return.

The return covered April, May, and June sales, and tax was due by July 25, 1991. A school could file when its school year closed or at any later time before that deadline.

Because the Department's computer system would still send the regular second-quarter return in late June, schools were instructed to file only one return and discard the duplicate.

What this means for you

This was a one-time historical filing accommodation for schools closing during summer. It did not extend the July 25, 1991 deadline.

Common questions

Q: Did the notice extend the due date?
A: No. The return still had to be filed by July 25, 1991.

Q: What should a school do with the later duplicate?
A: Discard it and file only one return.

Citations and references

  • Kansas Department of Revenue notice dated May 8, 1991 — second-quarter school sales-tax return.

Subject

Late 2nd Quarter Filing by Schools

Source

Original ruling text

Notice
Notice Number: Late filing by Schools
Tax Type: Kansas Retailers' Sales Tax
Brief Description: Late 2nd Quarter filing by Schools
Keywords:

Body:
NOTICE

TO: Public and Private Primary and Secondary Schools

FROM: Business Tax Bureau

SUBJECT: Second Quarter 1991 State and Local Retail Sales Tax Returns

DATE: May 8, 1991

Since most schools are not open during the summer months, many schools have expressed concern about the filing of their second
quarter sales tax returns, which cover sales made during April, May and June, for which the tax mutt be remitted by July 25, 1991.

We are enclosing a copy of your second quarter 1991 state and local retail sales tax return. Should you desire, this return may be
filed upon the closing of the school year or at any time prior to July 25, 1991.

Due to computer limitations, you will receive another return for the second quarter as part of our regular mailing the last week of
June. Only one return is to be filed. The duplicate return should be discarded.

Should you have any questions concerning this special second quarter mailing or any other questions concerning the Retailers’ Sales
Tax Act, you may write to the Business Tax Bureau, Kansas Department of Revenue, Topeka, KS 66625-0001, or call 913-296-2461.

Date Composed: 10/06/1997 Date Modified: 10/10/2001

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