In Kansas, individuals must pay a 6.5% sales or use tax when purchasing any vehicle that is primarily stored or used in the state. This is paid either at the dealership or at a county treasurer’s office. Ultimately, KDOR is responsible for collecting motor vehicle sales and use tax from dealerships and counties. The Kansas Department of Revenue had procedures to help ensure dealerships remit vehicle tax but was missing several key procedures related to county tax remittance.  We saw evidence that KDOR had several procedures related to training and guidance for counties and dealerships as well as procedures related to the  monitoring and enforcement of dealerships. However, KDOR was missing several procedures related to the monitoring and enforcement of counties. One county didn't remit taxes for 15 months, resulting in about $11 million in delinquent taxes. Additionally, KDOR's lack of written procedures means efforts to ensure that individual buyers and dealerships are remitting aren't as effective as they could be. And KDOR's MOVRS database had significant errors, preventing us or them from doing a state-wide analysis.