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K.A.R. 92-19-29

Sales in interstate commerce.

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

When tangible personal property is sold within the state and the seller is obligated to deliver it to a point outside the state or to deliver it to a carrier or to the mails for transportation to a point without the state, the retail sales tax does not apply: Provided, The property is not returned to a point within this state. The most acceptable proof of transportation outside the state will be:

# (a)

A waybill or bill of lading made out to the seller’s order calling for delivery; or

# (b)

An insurance or registry receipt issued by the United States postal department, or a post office department’s receipt; or

# (c)

A trip sheet signed by the seller’s delivery agent and showing the signature and address of the person outside the state who received the delivered goods.
However, where tangible personal property pursuant to a sale is delivered in this state to the buyer or his agent other than a common carrier, the sales tax applies, notwithstanding that the buyer may subsequently transport the property out of this state. (Authorized by K.S.A. 79-3618, K.S.A.
1971 Supp. 79-3602, 79-3606; 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, 79-3606; 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. 92-19-16b · 92-19-16b
  2. 92-19-17 · 92-19-17
  3. 92-19-18 · 92-19-18
  4. 92-19-18a · Signs and billboards.
  5. 92-19-19 · 92-19-19
  6. 92-19-20 · Gas, water, certain fuel and electricity.
  7. 92-19-21 · Meals or drinks.
  8. 92-19-22 · 92-19-22
  9. 92-19-22a · Admissions.
  10. 92-19-22b · Charges for participation in recreational activities.
  11. 92-19-23 · 92-19-23
  12. 92-19-23a · Coin-operated devices, including vending machines.
  13. 92-19-24 · Renting of rooms by hotels; taxable property and services.
  14. 92-19-25 · 92-19-25
  15. 92-19-25a · 92-19-25a
  16. 92-19-25b · Exemption certificates.
  17. 92-19-26 · 92-19-26
  18. 92-19-27 · 92-19-27
  19. 92-19-27a · 92-19-27a
  20. 92-19-28 · Motor carriers.
  21. 92-19-29 · Sales in interstate commerce.
  22. 92-19-30 · Motor vehicles or trailers; isolated or occasional sale.
  23. 92-19-30a · Motor vehicles or trailers.
  24. 92-19-31 · 92-19-31
  25. 92-19-32 · 92-19-32
  26. 92-19-33 · Permanent extensions of time to file sales and use tax…
  27. 92-19-34 · 92-19-34
  28. 92-19-35 · 92-19-35
  29. 92-19-35a · Securities: surety bonds, escrow accounts, and cash bonds.
  30. 92-19-36 · Jeopardy assessments.
  31. 92-19-37 · Natural gas, electricity, heat and water; sales to…
  32. 92-19-38 · Propane gas, LP-gas, coal, wood, and other fuel sources;…
  33. 92-19-39 · 92-19-39
  34. 92-19-40 · 92-19-40
  35. 92-19-41 · 92-19-41
  36. 92-19-42 · 92-19-42
  37. 92-19-43 · Tax due upon registration of vehicle by dealer; exception;…
  38. 92-19-44 · Sampling methods.
  39. 92-19-45 · Audit facilities.
  40. 92-19-46 · Selling price.
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