reglab/statecodes huggingface dataset:
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-66c - Purchase and lease of tools and equipment

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 contractor, subcontractor and repairman shall be considered the final user or
			 consumer of all tools, equipment and machinery purchased to perform
			 construction services. Sales of tools, equipment and machinery to contractors,
			 subcontractors and repairmen to perform construction services shall be subject
			 to sales tax. With the exception of leases of equipment and machinery by a
			 contractor under a project exemption certificate, leases of tools, machinery
			 and equipment by a contractor to perform construction services shall be subject
			 to sales tax.
(b) Leases of tools,
			 equipment and machinery by a contractor are not exempt from sales tax as an
			 ingredient or component part of the services performed by the contractor,
			 whether the services are taxable or exempt from the sales tax.
(c) Leases of tools, equipment and machinery
			 by a contractor are not exempt from sales tax as consumed in the production of
			 the service performed by the contractor, whether the services are taxable or
			 exempt from the sales tax.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-66e - Project exemptions

Current through Register Vol. 43, No. 28, July 11, 2024
(a) "Project
			 exemption" means a type of sales tax exemption that allows a qualifying entity
			 to pass its exempt status through a contractor to supplier when the contractor
			 purchases materials for use in improving the entity's real property.
			 K.S.A.
			 79-3606(d),
			 K.S.A.
			 79-3606(e), and
			 K.S.A.
			 79-3606(cc), and amendments
			 thereto, identify the entities that may qualify for a project exemption.
(b) Project exemptions shall be
			 limited to exempting purchases by contractors for construction projects
			 performed for qualifying entities that have secured a project exemption
			 certificate. Project exemption certificates shall be considered to provide a
			 specific, limited exemption that contractors may claim for a single
			 construction project of limited duration and shall not create an express or
			 implied agency relationship between the exempt entity, the contractor, or the
			 supplier. For purposes of this regulation, "contractor" means the general
			 contractor, subcontractors, and repairment, unless the context clearly
			 indicates otherwise. "Supplier" means retail vendors of construction materials
			 and other building sup-plies.
(c)
			 Project exemption certificates may be issued by the department of revenue or by
			 an entity that has been designated by the secretary of revenue as an agent of
			 the department for purposes of issuing the certificates. Only entities that are
			 entitled to be granted a project exemption under
			 K.S.A.
			 79-3606(d) or
			 K.S.A.
			 79-3606(e), and amendments
			 thereto, may be designated as an agent of the department for this purpose.
			 Businesses that qualify for project exemption because of economic development
			 laws shall not be granted agency status. For purposes of this regulation, "the
			 secretary of revenue" or the "secretary" means the secretary of revenue or that
			 individual's designee.
(d)
			 Entities that have not been designated as agents of the department shall apply
			 to the department for a project exemption certificate for each construction
			 project. Upon approval of the application, a project exemption certificate
			 shall be issued by the department directly to the entity making application.
(e) Each application to the
			 department for a project exemption certificate shall provide the following
			 information:
(1) The exempt entity's name and
			 address;
(2) the general
			 contractor's name and address;
(3)
			 the project location, description, and the job number being assigned to the
			 project by the entity;
(4) the
			 starting date for construction;
(5) the estimated completion date of the
			 project; and
(6) any additional
			 information required on forms approved by the department for use in applying
			 for project exemption.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-69 - Caterers

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each person
			 engaged in the business of catering is a retailer as defined in K.S.A. 1986
			 Supp. 79-3602(d). Each
			 retailer shall collect sales tax on the total gross receipts received from the
			 sale of food, meals and drinks, other than alcoholic liquor as defined in
			 K.S.A.
			 41-102 as amended by L. 1987, Ch. 182, Sec. 1
			 and amendments, and cereal malt beverages as defined in
			 K.S.A.
			 41-2701 as amended by L. 1987, Ch. 182, Sec.
			 97, and amendments, unless specifically exempt. Sales tax shall be imposed on
			 the total selling price of the transaction without any deduction or exclusion
			 for labor or services expended, skill, time spent, overhead and other expenses
			 incurred by the caterer in producing the tangible personal property or profit
			 thereon, regardless of how any contract, invoice or other evidence of the
			 transaction is stated or computed, and whether separately billed or segregated
			 on the same bill.
(b) Each amount
			 designated as a service charge added to the price of food, meals or drinks,
			 shall be a part of the selling price of the food, meals or drinks, and shall be
			 included in the total selling price subject to sales tax, even though such
			 charges are made in lieu of tips and are paid over by the retailer in whole or
			 in part to the retailer's employees.
(c) The gross receipts received by a person
			 holding a temporary permit as defined in
			 K.S.A.
			 41-2601 as amended by L. 1987, Ch. 182, Sec.
			 60, from each sale of alcoholic liquor as defined in
			 K.S.A.
			 41-102 as amended by L. 1987, Ch. 182, Sec. 1
			 and amendments, and cereal malt beverages as defined in
			 K.S.A.
			 41-2701 as amended by L. 1987, Ch. 182, Sec.
			 97 and amendments, upon which no Kansas excise tax has been paid, shall be
			 subject to sales tax.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-71 - Mobile phone, cellular phone, beeper and similar services

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Sales tax shall
			 be imposed on the gross receipts received from cable, community antennea,
			 subscriber radio and television services. A mobile phone, cellular phone,
			 beeper or other similar services is deemed to be a subscriber radio service.
			 The gross receipts received from mobile phone, cellular phone, beeper and other
			 similar services are subject to sales tax.
(b) Sales tax shall be imposed on the total
			 cost to the consumer without any deduction or exclusion for:
(1) The cost of the property or service sold;
(2) services used or expended;
(3) materials used;
(4) losses, overhead or any other cost of
			 expense; or
(5) profit, regardless
			 of how any contract, invoice or other evidence of the transaction is stated or
			 computed, and whether separately billed or segregated on the same bill.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-72 - Retail sales between related entities

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 interdepartmental transfer of tangible personal property and taxable services
			 between various departments of a single legal entity shall not constitute a
			 sale subject to sales tax.
(b)
			 Each transfer of tangible personal property and taxable services between
			 separate legal entities for use or consumption, and not for resale, shall be
			 taxable, even though the entities:
(1) Share
			 common principals or ownership and operations;
(2) share the same business location;
(3) file consolidated income tax
			 returns for federal and state income purposes; or
(4) do not enjoy a profit or expense as a
			 result of the transaction.
When a transaction would be subject to sales tax if the
				transaction were between two separately owned and operated entities, the
				commonality of the two entities is irrelevant, and sales tax is imposed on the
				transaction between the two related entities.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-73 - Membership fees and dues

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
			 Each public or private club, organization, or business charging dues to members
			 for the use of the facilities for recreation or entertainment shall collect
			 sales tax on the gross receipts received from the dues, except for the
			 following:
(1) Clubs and organizations that
			 are exempt from property tax pursuant to the "eighth" paragraph of
			 K.S.A.
			 79-201 and amendments thereto, including the
			 American legion, the veterans of foreign wars, and certain other military
			 veterans' organizations;
(2) clubs
			 and organizations that are exempt from property tax pursuant to the "ninth"
			 paragraph of
			 K.S.A.
			 79-201 and amendments thereto, including the
			 Y.M.C.A., Y.W.C.A., Boy Scouts, Girl Scouts, and certain other humanitarian
			 community service organizations; and
(3) nonprofit organizations that support
			 nonprofit zoos, if the organization is exempt pursuant to section 501(c)(3) of
			 the federal internal revenue code of 1986 and the dues are used to support the
			 operation of the zoo.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-74 - Accounting periods; monthly filing of returns

Current through Register Vol. 43, No. 28, July 11, 2024
Each retailer whose total tax liability exceeds $1600.00 in any
				one calendar year shall file a sales tax return on or before the twenty-fifth
				day of every calendar month, regardless of the accounting method employed by
				the retailer. Because all accounting periods end within a calendar month, a
				sales tax return shall be filed no later than the twenty-fifth day of the month
				following the month in which the accounting period ends. If there is a calendar
				month in which two accounting periods end, the tax return for that month shall
				include all retail sales made during both of these accounting periods.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-76 - Sales to political subdivisions of the state of Kansas

Current through Register Vol. 43, No. 28, July 11, 2024
(a) All direct
			 purchases of tangible personal property and taxable services by a political
			 subdivision of the state of Kansas shall be exempt from sales tax, unless
			 otherwise provided by law.
(b) To
			 qualify as a direct purchase, each bill, invoice, contract or other evidence of
			 the transaction shall be made out in the name of the political subdivision
			 which qualifies for an exemption under the act, and each payment shall be made
			 on the check, warrant or voucher of that political subdivision.
(c) All sales of tangible personal property
			 or taxable services made to and paid for by an agent, employee or other
			 representative of a political subdivision shall be subject to sales tax, unless
			 expressly authorized under a project exemption certificate issued by the
			 department of revenue, even though the same purchase would have been exempt
			 from sales tax had the political subdivision directly purchased the tangible
			 personal property or service. Any contractual arrangement or understanding
			 between an agent or employee and a political subdivision shall not be
			 recognized by the department, and the retailer shall charge and collect the
			 sales tax on the total selling price of tangible personal property or service,
			 even though:
(1) The agent or employee may be
			 on official business on behalf of the political subdivision;
(2) is on a per diem from the political
			 subdivision;
(3) is on an expense
			 account, allowance or shall otherwise be reimbursed by the political
			 subdivision; or
(4) has or will
			 receive monies, credits or other assets from the political subdivision to pay
			 for the transaction.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-77 - Sales to the United States, its agencies and instrumentalities

Current through Register Vol. 43, No. 28, July 11, 2024
(a) All direct
			 purchases made by the United States, its agencies or instrumentalities for the
			 use of the United States, its agencies or instrumentalities shall not be
			 taxable except when the United States has provided by federal statute that a
			 particular agency or instrumentality shall be subject to a state's tax laws.
(b) To qualify as a direct
			 purchase, each bill, invoice, contract or other evidence of the transaction
			 shall be made out in the name of the United States, its agency or
			 instrumentality, and payment shall be made on a federal check, warrant or
			 voucher.
(c) Sales of tangible
			 personal property or taxable services made to and paid for by an agent,
			 employee or other representative of the United States, its agencies or
			 instrumentalities shall be taxable, even though the same purchase would have
			 been exempt from sales tax had the United States, its agency or instrumentality
			 directly purchased the tangible personal property or services. Contractual
			 arrangements or understandings between an agent or employee and the United
			 States, its agencies or instrumentalities shall not be recognized by the
			 department, and the retailer shall charge and collect the sales tax on the
			 total selling price of tangible personal property or services, even though the
			 agent or employee:
(1) is on official
			 business on behalf of the United States, its agencies or instrumentalities;
(2) is on a per diem;
(3) is on an expense account, allowance or
			 shall otherwise be reimbursed by the United States, its agencies or
			 instrumentalities; or
(4) or has
			 or shall receive monies, credits or other assets from the United States, its
			 agencies or instrumentalities to pay for the transaction.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-79 - Oil, gas and water wells

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Sales of
			 drilling materials or other property incorporated into an oil, gas or water
			 well to contractors, subcontractors or repairmen for use by them in original
			 construction projects including drilling, equipping, furnishing, repairing,
			 servicing, altering, maintaining, enlarging or redrilling shall be subject to
			 sales tax. Each contractor shall be considered the final user or consumer of
			 materials used by them in the construction projects. A contractor,
			 subcontractor or repairman shall not give, and retailers shall not accept, a
			 resale exemption certificate to purchase the materials without sales tax.
(b) Each contractor, subcontractor
			 or repairman shall be responsible for the payment of sales tax on all materials
			 and supplies which are purchased for use by them in drilling, redrilling, or
			 otherwise improving, altering or repairing oil, gas or water wells for others.
(c) Each contractor, subcontractor
			 or repairman shall be responsible for collecting sales tax on taxable services
			 performed for others, including taxable services performed for other
			 contractors. A contractor, subcontractor or repairman shall not purchase or
			 sell services exempt from sales tax under a resale exemption certificate.
(d) The taxable base for all
			 contracts involving the application or installation of tangible personal
			 property shall be the difference between the contract price and the cost of
			 material, supplies and payments to subcontractors, including sales or
			 compensating tax paid by the contractor on the materials, supplies and
			 subcontractor charges purchased by the contractor to complete the contract.
(e) Contractors, subcontractors or
			 repairmen who do not separately state the amount of sales tax for their
			 services in the contract, bid estimate or customer billing shall include a
			 statement in the document in substantially the following form: "All applicable
			 sales taxes are included in the selling price." If the statement does not
			 appear in the contract, bid estimate, billing or other evidence of the
			 transaction, it shall be presumed that the sales tax was not charged to the
			 consumer. If a statement does not appear on the document, the retailer shall
			 carry the burden of proving that the sales tax was charged to the consumer and
			 properly remitted to the state.
(f) The service of installing or applying
			 tangible personal property in connection with original construction that is the
			 first or initial construction of a new oil, gas or water well shall not be
			 subject to sales tax. "Original construction" of an oil, gas or water well
			 means all services performed by a contractor through the date of completion of
			 the well. Any service performed in or on oil, gas or water wells other than as
			 set forth herein shall be subject to sales tax.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-81 - Abatement of final tax liabilities

Current through Register Vol. 43, No. 28, July 11, 2024
The requirements and procedures for abatement of final sales
				and compensating tax liabilities shall be those requirements and procedures
				specified in
				K.A.R.
				92-12-66a.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 19 - KANSAS RETAILERS' SALES TAX › Section 92-19-82 - Direct pay permits

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
(1) "Certificate," as used in this
			 regulation, shall mean a direct payment certificate issued by the department to
			 a permit holder that explains direct pay authority to retailers and can be
			 provided to retailers in lieu of a direct pay permit.
(2) "Department" shall mean the Kansas
			 department of revenue.
(3) "Kansas
			 sales and use tax laws" shall mean the following:
(A) Chapters 36 and 37 of article 79 of the
			 Kansas statutes annotated, and amendments thereto;
(B)
										K.S.A.
			 12-187
et seq.
, and
			 amendments thereto; and
(C)
			 articles 19, 20, and 21 of these regulations.
(4) "Permit" shall mean a direct payment
			 permit issued by the secretary that, under
			 K.S.A.
			 79-3619 and amendments thereto, allows the
			 holder of the permit to accrue and pay state and local sales and use taxes
			 directly to the department of revenue.
(5) "Secretary" shall mean the secretary of
			 revenue or the designee of the secretary.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-1 - Purposes

Current through Register Vol. 43, No. 28, July 11, 2024
The Kansas compensating (use) tax act, as amended, supplements
				the Kansas retailers' sales tax act by imposing a like tax for the privilege of
				using, storing, or consuming within this state tangible personal property
				purchased at retail or for the privilege of utilizing taxable services within
				this state and in respect to which neither sales tax nor use tax of four
				percent or more has been imposed on property or taxable services by this state
				or any other state.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-2a - Transactions on which tax applies

Current through Register Vol. 43, No. 28, July 11, 2024
Each person storing, using, or otherwise consuming personal
				property in this state is liable for the compensating tax regardless of whether
				the property was purchased or leased within or without this state. Unless the
				storage, use, or consumption of the property is exempt from compensating tax by
				K.S.A.
				79-3704 and amendments thereto, each person
				shall be liable until the tax is paid to the state or collected by a retailer
				registered under the sales or compensating act.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-3 - Sales tax rules and regulations also apply to compensating tax

Current through Register Vol. 43, No. 28, July 11, 2024
Each Kansas retailers' sales tax rule and regulation relating
				to enforcement, collection, and administration, which are compatible to
				compensating tax rules and regulations, shall also apply to the enforcement,
				collection and administration of the Kansas compensating (use) tax act.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-4 - Purchase price, consideration, trade-ins

Current through Register Vol. 43, No. 28, July 11, 2024
The actual cost of transportation from the place where the
				article was purchased to the person using the same in this state is taxable as
				a part of the consideration and purchase price. Transportation costs mean
				freight, express, parcel post, or other hauling charges. It shall include
				charges for crating, packing and preparing tangible personal property for
				shipment.
The tax is applicable to the full amount of the contract in
				case of installment, conditional, or credit sales or purchases as the full
				amount is deemed to be contracted to be paid. Interest, finance or carrying
				charges on installment purchases are not a part of the purchase price and not
				taxable when such charges are separately made and so shown by the seller on
				invoices rendered the purchaser.
Discounts allowed by the seller and taken by the purchaser,
				shall be deducted in determining purchase price.
An amount equal to the allowance given for the trade-in of
				property on a sale shall be deducted in arriving at the purchase price.
A manufacturer's excise tax imposed by the federal government,
				paid at the source by the manufacturer, is a part of the purchase price and is
				taxable, even though the seller may segregate this tax on the sale invoice.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-5 - Payment of tax

Current through Register Vol. 43, No. 28, July 11, 2024
Each registered retailer as defined by this act shall collect
				from the consumer or user at the time of sale of tangible personal property or
				at the time of the furnishing of taxable services the full amount of the tax
				imposed by this act. The tax shall be a debt from the purchaser to the retailer
				and shall be added to the original purchase price. The tax is recoverable at
				law in the same manner as other debts. It is not to be absorbed by the
				registered retailer as part of the purchase price.
If the registered retailer fails to collect from the consumer
				or user the full amount of the tax, then the person using, consuming or storing
				taxable personal property in this state or utilizing taxable services furnished
				within this state shall file a return and pay the tax as required by
				K.S.A.
				79-3706 and amendments thereto. The filing of
				a return by a user or consumer shall not relieve the registered retailer from
				the obligation of collecting the tax.
If the purchase is made from a nonregistered retailer, then the
				person using, consuming or storing taxable personal property or utilizing
				taxable services furnished in this state shall file a return and pay the tax as
				required by
				K.S.A.
				79-3706 and amendments thereto.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-6 - Filing of returns

Current through Register Vol. 43, No. 28, July 11, 2024
Each registered retailer shall, on or before the 25th day of
				each month, file a return with the director on forms furnished by the director.
				The return shall cover the sale of tangible personal property or the providing
				of taxable services subject to the Kansas compensating (use) tax sold for use,
				storage, or consumption or provided within this state during the preceding
				reporting period in which the sales or use occurred as prescribed in
				K.S.A.
				79-3607 and amendments thereto.
The registered retailer or user shall remit, with the return,
				four percent of the total amount charged on all sales of tangible personal
				property or furnishing of taxable services to the purchaser, including
				transportation and other incidental charges. If transportation charges cannot
				be included or collected by the retailer, the purchaser shall pay the tax
				directly to the state.
Each individual or person who purchases tangible personal
				property or receives services furnished subject to the tax imposed by
				K.S.A.
				79-3703 and amendments, for which the tax is
				not collected by the seller, shall file a return with the director as
				prescribed in
				K.S.A.
				79-3607 and amendments thereto. The return
				shall show in detail the total purchase price of tangible personal property
				used, stored, or consumed by the person or the value of taxable services
				received within the state during the reporting period subject to the tax, with
				such other information as the director may deem proper. Each person making an
				individual return as a purchaser or consumer shall remit four percent of the
				purchase price, including transportation and other incidental charges with the
				return.
Each check shall be made payable to the director of taxation,
				state office building, Topeka, Kansas.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-7 - Registration of out-of-state retailers; collection of tax by retailers

Current through Register Vol. 43, No. 28, July 11, 2024
(a) A retailer
			 shall be deemed to be doing business in this state when engaged in business
			 within this state under, but not limited to, any of the following methods of
			 transacting business:
(1) Maintaining
			 directly, indirectly, or through a subsidiary, an office, distribution house,
			 sales house, warehouse or other place of business;
(2) having an agent, salesperson, or
			 solicitor operating within the state under the authority of the retailer or its
			 subsidiary, regardless of whether the agent, salesperson or solicitor is
			 located in this state permanently or temporarily, or whether the retailer or
			 subsidiary is qualified to do business within this state; or
(3) soliciting orders within this state
			 through catalogues or other advertising media.
The director shall require an out-of-state retailer to apply
				for authority to collect and remit the tax.
Each retailer shall be deemed to have agents in this state even
				though the agents solicit sales intermittently; e.g., once a year or oftener,
				and regardless of the residency of the agent.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-8 - Delivery

Current through Register Vol. 43, No. 28, July 11, 2024
Delivery is held to have taken place in this state
(1) when physical possession of tangible
			 personal property is actually transferred to the buyer within this state or
(2) when the tangible personal
			 property is placed in the mails at a point outside this state directed to the
			 buyer within this state or placed on board a carrier at a point outside this
			 state (or shipped otherwise), and directed to the buyer in this state.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-9 - Application for certificates

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each retailer
			 doing business in the state of Kansas shall apply for a certificate of
			 registration. Each application shall be on a form prescribed by the director of
			 taxation and shall include the following information:
(1) The name of the person, firm or
			 corporation to whom the certificate is to be issued;
(2) the address of the location of each
			 business;
(3) if the applicant is
			 a corporation, the name and address of each officer;
(4) if the applicant is a partnership, the
			 name and address of each partner;
(5) the name of the owner, if the applicant
			 is an individual owner;
(6) the
			 date when the applicant will begin selling tangible personal property subject
			 to the Kansas compensating (use) tax;
(7) the name and address of each office,
			 warehouse, or other place of business in Kansas, either owned or leased by the
			 applicant or the applicant's subsidiary;
(8) the name and address of each agent,
			 representative, or salesperson of the applicant operating in the state of
			 Kansas, either temporarily or permanently; and
(9) the name and address of each out-of-state
			 location from which tangible personal property will be delivered to purchasers
			 in Kansas and from which billing for merchandise will be made.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-12 - Sales tax exemptions also apply to compensating tax

Current through Register Vol. 43, No. 28, July 11, 2024
The compensating tax does not apply in respect to the use,
				storage, or consumption of any article of tangible personal property or the
				furnishing of taxable services brought into or used within the state of Kansas
				if such article of tangible personal property or taxable services would not
				have been subject to the tax under the provisions of the retailers' sales tax
				act of this state if purchased or utilized in this state.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-13 - Property formerly used in another state

Current through Register Vol. 43, No. 28, July 11, 2024
When property purchased in another state and used outside the
				state of Kansas is later brought into the state of Kansas for use, storage, or
				consumption, it will be presumed that compensating or use tax shall apply
				unless the purchaser conclusively establishes the following con-ditions:
(1) When purchased, the property was
			 intended for bona fide use outside the state of Kansas;
(2) the first actual use of the property was
			 outside the state of Kansas; and
(3) the first actual use of the property was
			 substantial and constituted the primary use for which the property was
			 purchased.
Each purchaser has the burden of proving these facts to the
				satisfaction of the director of taxation.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-14 - Purchases other than at retail; property used in processing

Current through Register Vol. 43, No. 28, July 11, 2024
The test of a retail purchase is the purpose for which the
				purchase is made. Purchases for final use, storage, or consumption are retail
				purchases as distinguished from purchases for resale. The status of the seller
				is not a controlling factor; purchases at retail may be made from so-called
				retailers, or from jobbers, wholesalers, manufacturers, compounders, processors
				or other middlemen, or producers. The important consideration is whether the
				purchase is made for final use, storage or consumption.
Tangible personal property brought into the state for resale is
				not subject to the tax.
Tangible personal property stored for the purpose of resale is
				not subject to the tax.
Tangible personal property stored for subsequent use solely
				outside the state is not subject to the tax.
Tangible personal property shipped or brought into the state
				for the purpose of subsequently transporting it outside the state for use
				thereafter solely outside the state is not subject to the tax.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-15 - Property already subjected to sales or use tax

Current through Register Vol. 43, No. 28, July 11, 2024
The sale or use of property on which the state of Kansas or any
				other state of the United States has imposed sales or use tax equal to or
				greater than four percent (4%) is exempt from the tax. However, this exemption
				shall be denied if a tax paid in another state was not legally due and owing.
The sale or use of property on which the state of Kansas or any
				other state of the United States has imposed a sales or use tax at a rate of
				less than four percent (4%) is taxable at a rate determined by the difference
				between four percent (4%) and the rate of tax previously imposed.
Taxes imposed as a privilege tax which do not attach to the
				selling price of tangible personal property by law shall not be allowed as a
				credit against Kansas compensating (use) tax.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-16 - Railroads-interstate commerce

Current through Register Vol. 43, No. 28, July 11, 2024
All tangible personal property purchased out of the state and
				brought into the state of Kansas for use, storage, or consumption by railroads
				is subject to the tax in the same manner as is tangible personal property
				brought into the state by other firms, persons, or corporations, except as
				exempted herein.
Rolling stock, including locomotives, engines and cars of all
				kinds purchased by railroads in another state and brought into Kansas for
				movement in interstate commerce are exempt.
All repair parts and replacement material or parts brought into
				and stored in the state of Kansas which become a part of interstate commerce
				rolling stock are exempt.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-17 - Airlines interstate commerce

Current through Register Vol. 43, No. 28, July 11, 2024
Any airlines engaged in the transportation by aircraft of
				persons or property in interstate common carrier transportation shall be deemed
				to be a "public utility" as used in section
				79-3704(a) of the
				act.
All tangible personal property purchased out of the state and
				brought into the state of Kansas for use, storage, or consumption by such
				airline is subject to the tax in the same manner as is tangible personal
				property brought into the state by other firms, persons, or corporations,
				except as exempted herein.
All aircraft and flight equipment brought into the state for
				use in interstate transportation, including equipment to be installed in such
				aircraft, shall be exempt.
All repair parts and replacement materials or parts brought
				into and stored in the state of Kansas which become a part of the aircraft or
				flight equipment operating in interstate commerce are exempt.
"Aircraft" when used herein, means airplanes or any vehicle
				used for air navigation. "Flight equipment" means any apparatus or accessories
				that are attached to or become a part of the aircraft.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-18 - Motor carriers interstate commerce

Current through Register Vol. 43, No. 28, July 11, 2024
Motor carriers authorized by the interstate commerce commission
				as common carriers and engaged in the transportation of persons or property
				shall be deemed to be a public utility within the meaning of the term "public
				utility" as used in section
				79-3704(a) of the
				act.
Charges for labor services rendered to common carriers
				authorized to engage in interstate commerce by the interstate commerce
				commission for the servicing, maintenance, or repair of rolling stock including
				buses and trailers are taxable.
All tangible personal property purchased out of the state and
				brought into the state of Kansas for use, storage, or consumption by common
				carriers is subject to the tax in the same manner as is tangible personal
				property brought into the state by other firms, persons, or corporations,
				except as exempted herein.
Rolling stock including buses and trailers, purchased by common
				carriers authorized to engage in interstate transportation by the interstate
				commerce commission, which tangible personal property is brought into the state
				of Kansas for movement directly and immediately in interstate commerce, is
				exempt.
All repair parts and replacement material or parts brought into
				and stored in the state of Kansas which become a part of interstate commerce
				rolling stock are exempt.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-19 - Pipelines interstate commerce

Current through Register Vol. 43, No. 28, July 11, 2024
All pipelines engaged in the transportation of property shall
				be deemed to be a public utility within the meaning of the term "public
				utility" as used in section
				79-3704(a) of the
				act.
All tangible personal property purchased out of the state and
				brought into the state of Kansas for use, storage, or consumption by pipelines
				is subject to the tax in the same manner as is tangible personal property
				brought into the state by other firms, persons, or corporations, except as
				exempted herein.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-20 - Radio broadcasting and television stations interstate commerce

Current through Register Vol. 43, No. 28, July 11, 2024
All tangible personal property purchased out of the state and
				brought into the state of Kansas for use, storage, or consumption by radio
				broadcasting and television stations is subject to the tax in the same manner
				as is tangible personal property brought into the state by other firms,
				persons, or corporations.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 20 - COMPENSATING TAX › Section 92-20-21 - Telephone and telegraph companies interstate commerce

Current through Register Vol. 43, No. 28, July 11, 2024
All telephone and telegraph companies engaged in the
				transmission of messages shall be deemed to be a public utility within the
				meaning of the term "public utility" as used in section
				79-3704(a) of the
				act.
All tangible personal property purchased out of the state and
				brought into the state of Kansas for use, storage, or consumption by telephone
				or telegraph companies is subject to the tax in the same manner as is tangible
				personal property brought in to the state by other firms, persons, or
				corporations, except as exempted herein.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 21 - LOCAL RETAILERS' SALES TAX › Section 92-21-1 - State sales tax regulations

Current through Register Vol. 43, No. 28, July 11, 2024
The substance and provisions of all regulations pertaining to
				the state sales tax laws which are now in effect or which may hereafter be
				adopted and are not incompatible are hereby made a part of the local sales tax
				regulations as far as they are applicable.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 21 - LOCAL RETAILERS' SALES TAX › Section 92-21-3 - Registration

Current through Register Vol. 43, No. 28, July 11, 2024
A retailer's registration under the state sales tax act is
				sufficient for the purposes of the local sales tax act. Special registration
				for collection of local sales tax will not be required.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 21 - LOCAL RETAILERS' SALES TAX › Section 92-21-4 - Interest-penalties-limitations-procedure

Current through Register Vol. 43, No. 28, July 11, 2024
All interest, penalties and procedures such as the making of
				assessments, the venue and mode of conducting hearings, matters pertaining to
				review of decisions and statutes of limitation are the same as interest,
				penalties and procedures for state sales tax.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 21 - LOCAL RETAILERS' SALES TAX › Section 92-21-5 - Filing of returns

Current through Register Vol. 43, No. 28, July 11, 2024
Every person responsible for the collection of local sales tax
				is required to make a combined state and local sales tax return to the
				department of revenue in the same manner and same time as required for filing
				state sales tax returns. The return form, including all schedules and
				instructions, is made a part of this regulation.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 21 - LOCAL RETAILERS' SALES TAX › Section 92-21-6 - Application of local sales tax

Current through Register Vol. 43, No. 28, July 11, 2024
Local sales tax applies in any case in which state sales tax
				applies if the sale is consummated as provided by state statutes or regulations
				in a county or city having a local sales tax. Local sales tax applies to
				certain enumerated sales that are not subject to state sales tax including
				sales of natural gas, electricity, heat and water delivered through mains,
				lines or pipes to residential premises for noncommercial use.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 21 - LOCAL RETAILERS' SALES TAX › Section 92-21-9 - Place of sale telephone gas water electricity heat

Current through Register Vol. 43, No. 28, July 11, 2024
For local sales tax purposes retail sales involving the use,
				consumption or furnishing of gas, water, electricity and heat shall be
				considered to have been consummated at the situs of the user or recipient
				thereof, and retail sales involving the use or furnishing of telephone service,
				shall be considered to have been consummated at the situs of the subscriber
				billed therefore.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 21 - LOCAL RETAILERS' SALES TAX › Section 92-21-11 - Place of sale no fixed place of business

Current through Register Vol. 43, No. 28, July 11, 2024
Sales made by retailers who have no fixed or determinable place
				of business are considered, for local sales tax purposes, to be consummated at
				the place where the sale is made irrespective of the location of their
				permanent mailing address.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 21 - LOCAL RETAILERS' SALES TAX › Section 92-21-12 - Place of business auctioneers

Current through Register Vol. 43, No. 28, July 11, 2024
For the purpose of local sales tax the place of business of
				auctioneers who conduct auction sales in different taxing jurisdictions shall
				be deemed to be the place where the auction is held.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 21 - LOCAL RETAILERS' SALES TAX › Section 92-21-13 - Place of business vending machines

Current through Register Vol. 43, No. 28, July 11, 2024
The retailer's place of business when making sales through a
				vending machine is the place where the vending machine is located when such
				sales are made.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 21 - LOCAL RETAILERS' SALES TAX › Section 92-21-14 - Place of business; sales from vehicle

Current through Register Vol. 43, No. 28, July 11, 2024
If a retailer makes actual sales or deliveries from a vehicle
				in which a stock of goods is being carried for sale, the retailer's place of
				business shall be each place where a sale or delivery is made. The vehicle
				carrying the stock of goods for sale shall be deemed to be a portable place of
				business.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 21 - LOCAL RETAILERS' SALES TAX › Section 92-21-15 - Place of sale meals, food and drinks sold on common carriers

Current through Register Vol. 43, No. 28, July 11, 2024
Retail sales of meals, food and drinks sold on common carriers
				shall be considered to have been consummated at the place where the first
				element of the sale occurred.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 21 - LOCAL RETAILERS' SALES TAX › Section 92-21-19 - Gross receipts as applied to local sales tax

Current through Register Vol. 43, No. 28, July 11, 2024
Local sales tax is imposed on the gross receipts received from
				taxable retail sales. Gross receipts are the same for local sales tax purposes
				as they are for state sales tax purposes and shall include freight and
				transportation charges when such charges are subject to the state sales tax,
				regardless of the place to which delivery is made.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 22 - HOMESTEAD TAX RELIEF › Section 92-22-4 - Domicile; temporary absence

Current through Register Vol. 43, No. 28, July 11, 2024
(a) "Domicile"
			 shall mean that place where a person resides, where the person has an intention
			 to remain, and to which that person intends to return following any absence.
(b) The claimant shall have
			 maintained a domicile within the state of Kansas during the entire year
			 preceding the year in which the homestead claim is filed to be eligible for a
			 homestead property tax refund.
(c)
			 For purposes of the homestead property tax refund act, a claimant shall be
			 domiciled in this state if the claimant resides in this state and maintains the
			 principal home within this state.
(d) Temporary absence from the domicile shall
			 not disqualify a claimant for a refund. A seasonal absence or absence of a
			 reasonable duration shall constitute a temporary absence.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 22 - HOMESTEAD TAX RELIEF › Section 92-22-5 - Homestead used for rental or business purposes

Current through Register Vol. 43, No. 28, July 11, 2024
If a portion of the homestead is used for rental or business
				purposes, that part of ad valorem property tax applicable to the rented or
				business portion of the homestead shall not be subject to refund.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 22 - HOMESTEAD TAX RELIEF › Section 92-22-8 - Proof of disability

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Disability may
			 be proved by filing a certified statement of a physician licensed to practice
			 in the state of Kansas. In lieu of the statement, the claimant may file a copy
			 of a social security or other employer's certificate of disability showing that
			 the claimant is receiving benefits based upon a total and permanent disability
			 which prevented the claimant from engaging in any substantial gainful activity
			 during the entire calendar year preceding the year in which the claim is filed
			 for refund.
(b) A statement signed
			 by a physician licensed to practice in the state of Kansas indicating central
			 visual acuity of 20/200 or less in the better eye with the use of correcting
			 lens or a limitation in the fields of vision such that the widest diameter of
			 the visual field subtends an angle no greater than 20 degrees shall constitute
			 medical proof establishing blindness.