Kansas has added more detailed regulations to its retailer’s sales tax rules. These changes mostly deal with registering for certificates and the leasing of tangible personal property. As of August 23, 2002, every person required to collect Kansas sales tax must also obtain a sales tax registration certificate from the Department of Revenue (DOR). These certificates must be prominently displayed and only those who are directly issued the certificates may conduct business with them. For leases and rentals, the “time of incidence” will now be each payment period stated in the lease or rental agreement. Each payment period is constituted by a complete sale for sales tax purposes and the tax will be calculated over the total amount of each payment. Purchases by a lessor will be considered a purchase for resale and may be eligible for exempt status. Every retailer is responsible for collecting sales tax on retail items they sell. (Administrative Regulations 92-19 and 92-20, Kansas Department of Revenue, effective August 23, 2002)