{"data":{"id":"us-ks/k.s.a.-79-3676","jurisdiction":"us-ks","citation":"K.S.A. 79-3676","heading":"Same; computation of tax by sellers.","body":"(a) When the seller is computing the amount of tax owed by the purchaser and remitted to the state: (1) Tax computation must be carried to the third decimal place; and\n(2) the tax must be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four.\n(b) Sellers may elect to compute the tax due on a transaction on an item or an invoice basis. The rounding rule may be applied to the aggregated state and local taxes.","path":["Chapter 79.—TAXATION","Article 36.—KANSAS RETAILERS’ SALES TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_036_0076.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:20Z","sha256":"28cd44be113e1c05c44548ffda5494c45cd4b7877eb1220d0f18a21dd2e5973b","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-3675","next":"us-ks/k.s.a.-79-3677"},"notice":"GroundRules: Original legal text. Not legal advice."}