{"data":{"id":"us-ks/k.s.a.-79-3654","jurisdiction":"us-ks","citation":"K.S.A. 79-3654","heading":"Same; legislative findings.","body":"The legislature finds that:\n(a) State and local tax systems should treat transactions in a competitively neutral manner;\n(b) a simplified sales and use tax system that treats all transactions in a competitively neutral manner will strengthen and preserve the sales and use tax as vital state and local revenue sources and preserve state fiscal sovereignty;\n(c) remote sellers should not receive preferential tax treatment at the expense of local \"main street\" merchants, nor should such vendors be burdened with special, discriminatory or multiple taxes;\n(d) the state should simplify sales and use taxes to reduce the administrative burden of collection; and\n(e) while states have the sovereign right to set their own tax policies, states working together have the opportunity to develop a more simple, uniform, and fair system of state sales and use taxation without federal government mandates of interference.","path":["Chapter 79.—TAXATION","Article 36.—KANSAS RETAILERS’ SALES TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_036_0054.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:19Z","sha256":"402760b76c08b9bf8da0610f994234c64295622a8359ca4e793218517478c024","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-3653","next":"us-ks/k.s.a.-79-3655"},"notice":"GroundRules: Original legal text. Not legal advice."}