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K.A.R. 92-19-28

Motor carriers.

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

Sales of tangible personal property or services to any motor carrier engaged in the transportation of persons or property in interstate common-carrier transportation are subject to the Kansas retailers’ sales tax in the same manner as are sales to other firms, persons or corporations except as follows:

# (a)

Sales of rolling stock, including busses and trailers to each motor carrier qualifying as a public utility and engaged in either interstate commerce exclusively or interstate commerce and intrastate commerce, and the rolling stock are immediately and directly used in interstate commerce are exempt. The rolling stock may be temporarily stored within the state until it is directly and immediately consumed in interstate commerce. However, 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 busses and trailers are taxable.

# (b)

Sales of all repair parts and replacement materials or parts to each motor carrier qualifying as a public utility, engaged in either interstate commerce exclusively or interstate commerce and intrastate commerce, when the repair parts and replacement material or parts are immediately and directly used in interstate commerce are exempt. The repair parts and replacement materials or parts may be temporarily stored within the state until they are directly or immediately consumed exclusively in interstate commerce.

# (c)

Sales of gasoline, distillate and other motor fuels to each motor carrier qualifying as a public utility, engaged in either interstate commerce exclusively or interstate commerce and intrastate commerce when the gasoline, distillate and other petroleum products are immediately and directly used in interstate commerce are exempt. The gasoline, distillate and other motor fuels may be temporarily stored within the state until it is directly and immediately consumed in interstate commerce. (Authorized by K.S.A. 79-3618, K.S.A.
1986 Supp. 79-3602, 79-3603 as amended by L.
1987, Ch. 182, Sec. 108, 79-3606 as amended by
L. 1987, Ch. 292, Sec. 32, as further amended by
L. 1987, Ch. 64, Sec. 1; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan.
1, 1972; amended May 1, 1988.)

Amendment history

(Authorized by K.S.A. 79-3618, K.S.A. 1986 Supp. 79-3602, 79-3603 as amended by L. 1987, Ch. 182, Sec. 108, 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1988.)

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

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In this article (40 sections)
  1. 92-19-16a · Gifts, premiums, prizes, coupons, and rebates.
  2. 92-19-16b · 92-19-16b
  3. 92-19-17 · 92-19-17
  4. 92-19-18 · 92-19-18
  5. 92-19-18a · Signs and billboards.
  6. 92-19-19 · 92-19-19
  7. 92-19-20 · Gas, water, certain fuel and electricity.
  8. 92-19-21 · Meals or drinks.
  9. 92-19-22 · 92-19-22
  10. 92-19-22a · Admissions.
  11. 92-19-22b · Charges for participation in recreational activities.
  12. 92-19-23 · 92-19-23
  13. 92-19-23a · Coin-operated devices, including vending machines.
  14. 92-19-24 · Renting of rooms by hotels; taxable property and services.
  15. 92-19-25 · 92-19-25
  16. 92-19-25a · 92-19-25a
  17. 92-19-25b · Exemption certificates.
  18. 92-19-26 · 92-19-26
  19. 92-19-27 · 92-19-27
  20. 92-19-27a · 92-19-27a
  21. 92-19-28 · Motor carriers.
  22. 92-19-29 · Sales in interstate commerce.
  23. 92-19-30 · Motor vehicles or trailers; isolated or occasional sale.
  24. 92-19-30a · Motor vehicles or trailers.
  25. 92-19-31 · 92-19-31
  26. 92-19-32 · 92-19-32
  27. 92-19-33 · Permanent extensions of time to file sales and use tax…
  28. 92-19-34 · 92-19-34
  29. 92-19-35 · 92-19-35
  30. 92-19-35a · Securities: surety bonds, escrow accounts, and cash bonds.
  31. 92-19-36 · Jeopardy assessments.
  32. 92-19-37 · Natural gas, electricity, heat and water; sales to…
  33. 92-19-38 · Propane gas, LP-gas, coal, wood, and other fuel sources;…
  34. 92-19-39 · 92-19-39
  35. 92-19-40 · 92-19-40
  36. 92-19-41 · 92-19-41
  37. 92-19-42 · 92-19-42
  38. 92-19-43 · Tax due upon registration of vehicle by dealer; exception;…
  39. 92-19-44 · Sampling methods.
  40. 92-19-45 · Audit facilities.
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