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K.A.R. 92-19-11

Property purchased for resale, but used by purchaser.

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

If a wholesaler or retailer takes tangible personal property from a stock of goods to use for personal consumption or for gifts, he shall enter on his books the amount of the cost of all tangible personal property so removed from stock for his personal consumption or as gifts, and, as the ultimate consumer, shall pay the tax thereon. (Authorized by K.S.A. 79-3618, K.S.A. 1971
Supp. 79-3602, 79-3603; effective, E-70-33, July
1, 1970; effective, E-71-8, Jan. 1, 1971; effective
Jan. 1, 1972.)

Amendment history

(Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-3602, 79-3603; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972.)

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

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In this article (40 sections)
  1. 92-19-1 · 92-19-1
  2. 92-19-1a · 92-19-1a
  3. 92-19-1b · Collection schedules for state and local sales tax.
  4. 92-19-2 · 92-19-2
  5. 92-19-2a · Registration certificates.
  6. 92-19-3 · 92-19-3
  7. 92-19-3a · Credit sales, conditional sales, and other sales and service…
  8. 92-19-3b · Allowances for bad debts.
  9. 92-19-3c · Repossessed goods.
  10. 92-19-4 · 92-19-4
  11. 92-19-4a · 92-19-4a
  12. 92-19-4b · Recordkeeping requirements.
  13. 92-19-5 · 92-19-5
  14. 92-19-5a · Extension of time for filing a return.
  15. 92-19-6 · 92-19-6
  16. 92-19-6a · Retailer’s duties when a retail business moves, ceases…
  17. 92-19-7 · Leased departments.
  18. 92-19-8 · 92-19-8
  19. 92-19-9 · 92-19-9
  20. 92-19-10 · 92-19-10
  21. 92-19-11 · Property purchased for resale, but used by purchaser.
  22. 92-19-12 · Newspapers, magazines, periodicals, trade journals,…
  23. 92-19-13 · 92-19-13
  24. 92-19-13a · Florists.
  25. 92-19-14 · 92-19-14
  26. 92-19-15 · Undertakers and funeral directors.
  27. 92-19-16 · 92-19-16
  28. 92-19-16a · Gifts, premiums, prizes, coupons, and rebates.
  29. 92-19-16b · 92-19-16b
  30. 92-19-17 · 92-19-17
  31. 92-19-18 · 92-19-18
  32. 92-19-18a · Signs and billboards.
  33. 92-19-19 · 92-19-19
  34. 92-19-20 · Gas, water, certain fuel and electricity.
  35. 92-19-21 · Meals or drinks.
  36. 92-19-22 · 92-19-22
  37. 92-19-22a · Admissions.
  38. 92-19-22b · Charges for participation in recreational activities.
  39. 92-19-23 · 92-19-23
  40. 92-19-23a · Coin-operated devices, including vending machines.
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