# K.S.A. § 79-3605: 79-3605 - Assumption of tax by retailer unlawful

> Kansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A36_S79-3605

## Section

- **Citation:** K.S.A. § 79-3605
- **Heading:** 79-3605 - Assumption of tax by retailer unlawful
- **Jurisdiction:** Kansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KS Code / Chapter 79 / Article 36 / Section 79-3605

## Text

79-3605. Assumption of tax by retailer unlawful. It shall be unlawful for any retailer to advertise or hold out, or state to the public, or to any consumer, directly or indirectly, that the tax, or any part thereof, imposed by this act will be assumed or absorbed by the retailer, or that it will not be considered as an element in the price to the consumer, or if added, that it, or any part thereof, will be refunded.

## Nearby sections

- [K.S.A. § 79-3601 79-3601 - Title of act; additional to certain other taxes.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A36_S79-3601.md)
- [K.S.A. § 79-3602 79-3602 - Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A36_S79-3602.md)
- [K.S.A. § 79-3603 79-3603 - Retailers' sales tax imposed; rate.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A36_S79-3603.md)
- [K.S.A. § 79-3604 79-3604 - Tax paid by consumer and collected by retailer; exceptions; fee.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A36_S79-3604.md)
- [K.S.A. § 79-3605 79-3605 - Assumption of tax by retailer unlawful.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A36_S79-3605.md)
- [K.S.A. § 79-3606 79-3606 - Exempt sales.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A36_S79-3606.md)
- [K.S.A. § 79-3607 79-3607 - Time for returns and payment of tax; forms; extension of time; exceptions; electronic filing.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A36_S79-3607.md)
- [K.S.A. § 79-3608 79-3608 - Registration certificates; application; display; revocation by director, when, notice, hearing; appointment of agent; sellers registering under streamlined sales and use tax agreement; unlawful acts.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A36_S79-3608.md)
- [K.S.A. § 79-3609 79-3609 - Books and records; inspection; preservation; actions for collection; exemption certificates, requirements; refunds and credits; limitations; extension of period for making assessment or filing refund claim; interest on overpayments; payment of certain refunds of tax paid on manufacturing and processing equipment.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A36_S79-3609.md)
- [K.S.A. § 79-3610 79-3610 - Examination of returns; final determinations; notice; informal conferences; jeopardy assessments.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A36_S79-3610.md)
- [K.S.A. § 79-3611 79-3611 - Investigations and hearings.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A36_S79-3611.md)
- [K.S.A. § 79-3612 79-3612 - Lien upon property upon sale of business; duties and liability of purchaser.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A36_S79-3612.md)
- [K.S.A. § 79-3613 79-3613 - Sufficiency of notice to taxpayer.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A36_S79-3613.md)
- [K.S.A. § 79-3614 79-3614 - Confidentiality requirements.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A36_S79-3614.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A36_S79-3605. Check the current official text before relying on it. Not legal advice.