Kan. Stat. Ann. § 79-3676
Same; computation of tax by sellers
Kansas · Kansas Statutes Annotated Chapter 79 — Taxation · Status: effective
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- Kan. Stat. Ann. § 79-3676, Same; computation of tax by sellers, Kansas, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2618846
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Full text
(a) When the seller is computing the amount of tax owed by the purchaser and remitted to the state:
(1) Tax computation must be carried to the third decimal place; and
(2) the tax must be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four.
(b) Sellers may elect to compute the tax due on a transaction on an item or an invoice basis. The rounding rule may be applied to the aggregated state and local taxes.