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K.A.R. 92-19-201

Refund of sales tax paid upon food; definition of domicile; residency requirement; temporary absence.

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

# (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)

Each claimant shall have maintained a domicile within the state of Kansas and resided within the state of Kansas during the entire year preceding the year in which the claim is filed to be eligible for a food sales tax refund.

# (c)

For purposes of the food sales tax refund program, a claimant shall be domiciled in this state if the claimant resides in this state and maintains the principal home within this state.

# (d)

A 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. (Authorized by K.S.A. 79-3636; implementing K.S.A. 2001 Supp.
79-3633; effective April 18, 2003.)

Amendment history

(Authorized by K.S.A. 79-3636; implementing K.S.A. 2001 Supp. 79-3633; effective April 18, 2003.)

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

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In this article (40 sections)
  1. 92-19-55 · 92-19-55
  2. 92-19-55a · 92-19-55a
  3. 92-19-55b · Operating leases.
  4. 92-19-56 · 92-19-56
  5. 92-19-57 · Sales tax on motor fuels, special fuels, liquefied…
  6. 92-19-58 · Revenue rulings.
  7. 92-19-59 · Private letter rulings.
  8. 92-19-61 · 92-19-61
  9. 92-19-61a · Retailers’ responsibility to collect sales tax; presumption…
  10. 92-19-62 · Warranties, service and maintenance contracts.
  11. 92-19-63 · Limitations.
  12. 92-19-64 · 92-19-64
  13. 92-19-64a · Responsible individuals.
  14. 92-19-65 · Medical equipment and supplies.
  15. 92-19-66 · Contractors, subcontractors and repairmen; purchases of…
  16. 92-19-66a · 92-19-66a
  17. 92-19-66b · Labor services.
  18. 92-19-66c · Purchase and lease of tools and equipment.
  19. 92-19-66d · 92-19-66d
  20. 92-19-66e · Project exemptions.
  21. 92-19-67 · 92-19-67
  22. 92-19-68 · 92-19-68
  23. 92-19-69 · Caterers.
  24. 92-19-70 · 92-19-70
  25. 92-19-71 · Mobile phone, cellular phone, beeper and similar services.
  26. 92-19-72 · Retail sales between related entities.
  27. 92-19-73 · Membership fees and dues.
  28. 92-19-74 · Accounting periods; monthly filing of returns.
  29. 92-19-75 · 92-19-75
  30. 92-19-76 · Sales to political subdivisions of the state of Kansas.
  31. 92-19-77 · Sales to the United States, its agencies and…
  32. 92-19-78 · 92-19-78
  33. 92-19-79 · Oil, gas and water wells.
  34. 92-19-80 · 92-19-80
  35. 92-19-81 · Abatement of final tax liabilities.
  36. 92-19-82 · Direct pay permits.
  37. 92-19-200 · 92-19-200
  38. 92-19-201 · Refund of sales tax paid upon food; definition of domicile;…
  39. 92-19-202 · Refund of sales tax paid upon food; right of representative…
  40. 92-19-203 · Refund of sales tax paid upon food; death of claimant…
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