K.A.R. 92-12-99
Sales factor; sales of tangible personal property to United States government in this state.
Gross receipts from sales of tangible personal property to the United States government are in this state if the property is shipped from an office, store, warehouse, factory, or other place of storage in this state. For the purposes of this regulation, only sales for which the United States government makes direct payment to the seller pursuant to the terms of a contract Income Tax constitute sales to the United States government.
Thus, as a general rule, sales by a subcontractor to the prime contractor, the party to the contract with the United States government, do not constitute sales to the United States government.
(Authorized by K.S.A. 79-3236, 79-3286, 79-4301;
effective May 1, 1979.)
Amendment history
(Authorized by K.S.A. 79-3236, 79-3286, 79-4301; effective May 1, 1979.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (40 sections)
- 92-12-79 · Consistency and uniformity in reporting.
- 92-12-80 · Taxable in another state; in general.
- 92-12-81 · Taxable in another state; when a corporation is “subject to”…
- 92-12-82 · Taxable in another state; when a state has jurisdiction to…
- 92-12-83 · Apportionment formula.
- 92-12-84 · Property factor; in general.
- 92-12-85 · Property factor; property used for the production of…
- 92-12-86 · Property factor; consistency in reporting.
- 92-12-87 · Property factor; numerator.
- 92-12-88 · Property factor; valuation of owned property.
- 92-12-89 · Property factor; valuation of rented property.
- 92-12-90 · Property factor; averaging property values.
- 92-12-91 · Payroll factor; in general.
- 92-12-92 · Payroll factor; denominator.
- 92-12-93 · Payroll factor; numerator.
- 92-12-94 · Payroll factor; compensation paid in this state.
- 92-12-95 · Sales factor; in general.
- 92-12-96 · Sales factor; denominator.
- 92-12-97 · Sales factor; numerator.
- 92-12-98 · Sales factor; sales of tangible personal property in this…
- 92-12-99 · Sales factor; sales of tangible personal property to United…
- 92-12-100 · Sales factor; sales other than sales of tangible personal…
- 92-12-101 · Special rules; in general.
- 92-12-102 · Special rules; property factor.
- 92-12-103 · Special rules; sales factor.
- 92-12-104 · 92-12-104
- 92-12-105 · Contribution to income; debtor setoff.
- 92-12-106 · Composite returns for nonresident partners and shareholders.
- 92-12-109 · Report of income adjusted by internal revenue service.
- 92-12-110 · Combined income method of reporting; surtax exemption.
- 92-12-111 · Special rules; airlines.
- 92-12-112 · Sales factor numerator; assignment of sales of a…
- 92-12-113 · Credit for property tax paid on commercial and industrial…
- 92-12-114 · Determining transportation income within a unitary group.
- 92-12-120 · Definition of qualified taxpayer.
- 92-12-121 · Incurred qualified expenditures.
- 92-12-130 · Amount of tax credit.
- 92-12-140 · Definitions.
- 92-12-141 · Tax credit agreement.
- 92-12-142 · Tax credit application.