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K.A.R. 92-12-97

Sales factor; numerator.

Official textus-ks/regssos.ks.govlast amended
Summarize

The numerator of the sales factor shall include gross receipts attributable to this state and derived by the taxpayer from transactions and activity in the regular course of its trade or business. All interest income, service charges, carrying charges, or timeprice differential charges incidental to such gross receipts, shall be included regardless of the place where the accounting records are maintained or the location of the contract or other evidence of indebtedness. (Authorized by K.S.A. 79-3236, 79-3285, 79-4301; effective May 1, 1979.)

Amendment history

(Authorized by K.S.A. 79-3236, 79- 3285, 79-4301; effective May 1, 1979.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

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In this article (40 sections)
  1. 92-12-77 · Combined income method of reporting.
  2. 92-12-78 · Allocation.
  3. 92-12-79 · Consistency and uniformity in reporting.
  4. 92-12-80 · Taxable in another state; in general.
  5. 92-12-81 · Taxable in another state; when a corporation is “subject to”…
  6. 92-12-82 · Taxable in another state; when a state has jurisdiction to…
  7. 92-12-83 · Apportionment formula.
  8. 92-12-84 · Property factor; in general.
  9. 92-12-85 · Property factor; property used for the production of…
  10. 92-12-86 · Property factor; consistency in reporting.
  11. 92-12-87 · Property factor; numerator.
  12. 92-12-88 · Property factor; valuation of owned property.
  13. 92-12-89 · Property factor; valuation of rented property.
  14. 92-12-90 · Property factor; averaging property values.
  15. 92-12-91 · Payroll factor; in general.
  16. 92-12-92 · Payroll factor; denominator.
  17. 92-12-93 · Payroll factor; numerator.
  18. 92-12-94 · Payroll factor; compensation paid in this state.
  19. 92-12-95 · Sales factor; in general.
  20. 92-12-96 · Sales factor; denominator.
  21. 92-12-97 · Sales factor; numerator.
  22. 92-12-98 · Sales factor; sales of tangible personal property in this…
  23. 92-12-99 · Sales factor; sales of tangible personal property to United…
  24. 92-12-100 · Sales factor; sales other than sales of tangible personal…
  25. 92-12-101 · Special rules; in general.
  26. 92-12-102 · Special rules; property factor.
  27. 92-12-103 · Special rules; sales factor.
  28. 92-12-104 · 92-12-104
  29. 92-12-105 · Contribution to income; debtor setoff.
  30. 92-12-106 · Composite returns for nonresident partners and shareholders.
  31. 92-12-109 · Report of income adjusted by internal revenue service.
  32. 92-12-110 · Combined income method of reporting; surtax exemption.
  33. 92-12-111 · Special rules; airlines.
  34. 92-12-112 · Sales factor numerator; assignment of sales of a…
  35. 92-12-113 · Credit for property tax paid on commercial and industrial…
  36. 92-12-114 · Determining transportation income within a unitary group.
  37. 92-12-120 · Definition of qualified taxpayer.
  38. 92-12-121 · Incurred qualified expenditures.
  39. 92-12-130 · Amount of tax credit.
  40. 92-12-140 · Definitions.
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