{"data":{"id":"us-ks/k.s.a.-79-3678","jurisdiction":"us-ks","citation":"K.S.A. 79-3678","heading":"Same; effective date of state or local sales or use tax rate changes for certain services.","body":"The effective date of state or local sales or use tax rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows: (a) For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and\n(b) for a rate decrease, the new rate shall apply to bills rendered on or after the effective date.","path":["Chapter 79.—TAXATION","Article 36.—KANSAS RETAILERS’ SALES TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_036_0078.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:20Z","sha256":"c946325ad3684882b32080fcef6f06be670baaca4282241a76b51c0233891fb1","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-3677","next":"us-ks/k.s.a.-79-3679"},"notice":"GroundRules: Original legal text. Not legal advice."}