Kan. Stat. Ann. § 79-3678
Same; effective date of state or local sales or use tax rate changes for certain services
Kansas · Kansas Statutes Annotated Chapter 79 — Taxation · Status: effective
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- Kan. Stat. Ann. § 79-3678, Same; effective date of state or local sales or use tax rate changes for certain services, Kansas, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2618848
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Full text
The effective date of state or local sales or use tax rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows:
(a) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and
(b) for a rate decrease, the new rate shall apply to bills rendered on or after the effective date.