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Kansas Department of Revenue seeks to revoke several outdated use‑tax regulations as regulatory cleanup
Summary
The Department of Revenue told the committee it proposes revoking several K.A.R. provisions that duplicate statute or are out of date, mostly to remove redundant text about compensating use tax and registration procedures; the department scheduled a public hearing and offered to provide details by email.
The Joint Committee on Administrative Rules and Regulations reviewed a Department of Revenue proposal to revoke eight regulations related to compensating use tax and related registration and delivery rules.
Taylor Murray of the Department’s Office of Policy and Research told the committee the revocations (K.A.R. 92‑21, 92‑22(a), 92‑25, 92‑26, 92‑28, 92‑29, 92‑20‑12 and 92‑20‑14) are primarily cleanup: the regulations either duplicate existing statute, contain out‑of‑date rate language, or address procedural items the department now handles through modern registration systems. "Eliminating them is going to help with the clarity and conciseness of our regulations," Murray said, adding that one regulation still showed an outdated 4% rate and that online registration now supersedes older mail‑in instructions.
Murray explained the difference between consumer compensating use tax and retailer compensating use tax and said the department’s review concluded the regulations are unnecessary or obsolete because statute already governs the relevant matters or because administrative practice has changed. He noted a public hearing was scheduled for July 15 at 11 a.m. and invited stakeholders to comment; he provided an email address for follow‑up and offered to supply additional materials to the committee.
Committee members generally welcomed the cleanup effort. Senator Oscar Dow noted the intention of compensating use tax is to level the playing field for in‑state retailers, and Representative Dan Carmichael urged the department to continue removing duplicative rules. No committee vote was taken at the hearing.
