# 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 > Kansas · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A36_S79-3608 ## Section - **Citation:** K.S.A. § 79-3608 - **Heading:** 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 - **Jurisdiction:** Kansas - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** KS Code / Chapter 79 / Article 36 / Section 79-3608 ## Text 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. (a) Except as otherwise provided, it shall be unlawful for any person to engage in the business of selling tangible personal property at retail or furnishing taxable services in this state without a registration certificate from the director of taxation. Application for such certificate shall be made to the director upon forms furnished by the director, and shall state the name of the applicant, the address or addresses at which the applicant proposes to engage in such business, and the character of such business. Utilities taxable under this act shall not be required to register but shall comply with all other provisions of this act. The taxpayer may be registered by an agent. Such appointment of the agent by the taxpayer shall be in writing and submitted to the director. The taxpayer shall be issued a registration certificate to engage in the business for which application is made unless the applicant at the time of making such application owes any sales tax, penalty or interest, and in such case, before a registration certificate is issued, the director of taxation shall require the applicant to pay the amount owed. (b) A separate registration certificate shall be issued for each place of business, and shall be conspicuously displayed therein. (c) A seller registering under the agreement is considered registered in this state and shall not be required to pay any registration fees or other charges to register in this state if the seller has no legal requirement to register. A written signature from the seller registering under the agreement is not required. An agent may register a seller under uniform procedures determined by the secretary. A seller may cancel its registration under the system at any time under uniform procedures determined by the secretary. Cancellation does not relieve the seller of its liability for remitting to this state any taxes collected. (d) The secretary may suspend or revoke the registration certificate of any taxpayer found in default for a period of at least 60 days in the payment of any retailer's sales tax or in the filing of any return. Prior to taking any action, the secretary shall provide the taxpayer 30 days' notice of the time and place of a hearing to be conducted pursuant to the Kansas administrative procedure act to show cause why such registration certificate should not be suspended or revoked. A suspended or revoked registration certificate shall not be reinstated until all outstanding tax, penalty and interest liabilities are satisfied. A suspension or revocation pursuant to this subsection shall be applicable to any individual who is a responsible party for the collection or payment of retailer's sales tax as provided by subsection (a) of K.S.A. 79-3643, and amendments thereto. (e) It shall be unlawful for any person to engage in the business of selling tangible personal property at retail or furnishing taxable services in this state after such person's registration certificate has been suspended or revoked. ## 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) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KS_C79_A36_S79-3608. 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