{"data":{"id":"us-ks/k.s.a.-79-3648","jurisdiction":"us-ks","citation":"K.S.A. 79-3648","heading":"Separate statement of tax on invoice or billing; presumption of noncollection.","body":"The amount of tax imposed under this act on a sale either shall be separately stated on the invoice or billing or the invoice or billing shall bear the statement: \"All applicable sales tax is included.\" If the invoice or billing does not reflect the amount of the tax imposed under this act on the sale or contain a statement that all applicable sales tax is included, then it shall be presumed that the tax was not collected by the retailer.","path":["Chapter 79.—TAXATION","Article 36.—KANSAS RETAILERS’ SALES TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_036_0048.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:19Z","sha256":"b88a494a457486b3760b469a9002d10e47d5d24bf36cf1efe089f92ece37cc61","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-3647","next":"us-ks/k.s.a.-79-3649"},"notice":"GroundRules: Original legal text. Not legal advice."}