Partnertax.ai Start free trial

K.A.R. 92-19-65

Medical equipment and supplies.

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

# (a)

“Medical supplies” means tangible personal property specifically designed for and exclusively used in the cure, treatment or diagnosis of an injury, illness or other malady of the human body, and consumed in a single usage. Medical supplies do not include tangible personal property designed or customarily used for human habitation purposes, or as a means for generally maintaining a quality of life not directly related to the cure, treatment or diagnosis of an injury, illness or other malady of the human body.

# (b)

“Medical equipment” means equipment specifically designed for and exclusively used in the cure, treatment or diagnosis of an injury, illness or other malady of the human body. Medical equipment does not include equipment designed or customarily used for human habitation purposes, or as a means for generally maintaining a quality of life not directly related to the cure, treatment or diagnosis of an injury, illness or other malady of the human body, even though the equipment may be used to assist in providing certain services. (Authorized by K.S.A. 79-3618; implementing K.S.A.
1986 Supp. 79-3606 as amended by L. 1987, Ch.
292, Sec. 32, as further amended by L. 1987, Ch.
64, Sec. 1; effective May 1, 1988.)

Amendment history

(Authorized by K.S.A. 79-3618; implementing K.S.A. 1986 Supp. 79-3606 as amended by L. 1987, Ch. 292, Sec. 32, as further amended by L. 1987, Ch. 64, Sec. 1; effective May 1, 1988.)

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

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. 92-19-49c · Refund applications; refund claims; required forms.
  2. 92-19-49d · Review of refund applications; processing of refund claims.
  3. 92-19-50 · 92-19-50
  4. 92-19-51 · Gratuities, service charges and minimum charges.
  5. 92-19-52 · Agency relationships; direct purchases.
  6. 92-19-53 · Consumed in production.
  7. 92-19-54 · Ingredient or component part.
  8. 92-19-55 · 92-19-55
  9. 92-19-55a · 92-19-55a
  10. 92-19-55b · Operating leases.
  11. 92-19-56 · 92-19-56
  12. 92-19-57 · Sales tax on motor fuels, special fuels, liquefied…
  13. 92-19-58 · Revenue rulings.
  14. 92-19-59 · Private letter rulings.
  15. 92-19-61 · 92-19-61
  16. 92-19-61a · Retailers’ responsibility to collect sales tax; presumption…
  17. 92-19-62 · Warranties, service and maintenance contracts.
  18. 92-19-63 · Limitations.
  19. 92-19-64 · 92-19-64
  20. 92-19-64a · Responsible individuals.
  21. 92-19-65 · Medical equipment and supplies.
  22. 92-19-66 · Contractors, subcontractors and repairmen; purchases of…
  23. 92-19-66a · 92-19-66a
  24. 92-19-66b · Labor services.
  25. 92-19-66c · Purchase and lease of tools and equipment.
  26. 92-19-66d · 92-19-66d
  27. 92-19-66e · Project exemptions.
  28. 92-19-67 · 92-19-67
  29. 92-19-68 · 92-19-68
  30. 92-19-69 · Caterers.
  31. 92-19-70 · 92-19-70
  32. 92-19-71 · Mobile phone, cellular phone, beeper and similar services.
  33. 92-19-72 · Retail sales between related entities.
  34. 92-19-73 · Membership fees and dues.
  35. 92-19-74 · Accounting periods; monthly filing of returns.
  36. 92-19-75 · 92-19-75
  37. 92-19-76 · Sales to political subdivisions of the state of Kansas.
  38. 92-19-77 · Sales to the United States, its agencies and…
  39. 92-19-78 · 92-19-78
  40. 92-19-79 · Oil, gas and water wells.
Full table of contents →