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K.A.R. 92-19-66c

Purchase and lease of tools and equipment.

Official textus-ks/regssos.ks.gov
Summarize

# (a)

Each contractor, subcontractor and repairman shall be considered the final user or consumer of all tools, equipment and machinery purchased to perform construction services. Sales of tools, equipment and machinery to contractors, subcontractors and repairmen to perform construction services shall be subject to sales tax. With the exception of leases of equipment and machinery by a contractor under a project exemption certificate, leases of tools, machinery and equipment by a contractor to perform construction services shall be subject to sales tax.

# (b)

Leases of tools, equipment and machinery by a contractor are not exempt from sales tax as an ingredient or component part of the services performed by the contractor, whether the services are taxable or exempt from the sales tax.

# (c)

Leases of tools, equipment and machinery by a contractor are not exempt from sales tax as consumed in the production of the service performed by the contractor, whether the services are taxable or exempt from the sales tax. (Authorized by K.S.A. 79-3618; implementing K.S.A. 1986
Supp. 79-3602, K.S.A. 1986 Supp. 79-3603 as amended by L. 1987, Ch. 182, Sec. 108; effective 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. 92-19-52 · Agency relationships; direct purchases.
  2. 92-19-53 · Consumed in production.
  3. 92-19-54 · Ingredient or component part.
  4. 92-19-55 · 92-19-55
  5. 92-19-55a · 92-19-55a
  6. 92-19-55b · Operating leases.
  7. 92-19-56 · 92-19-56
  8. 92-19-57 · Sales tax on motor fuels, special fuels, liquefied…
  9. 92-19-58 · Revenue rulings.
  10. 92-19-59 · Private letter rulings.
  11. 92-19-61 · 92-19-61
  12. 92-19-61a · Retailers’ responsibility to collect sales tax; presumption…
  13. 92-19-62 · Warranties, service and maintenance contracts.
  14. 92-19-63 · Limitations.
  15. 92-19-64 · 92-19-64
  16. 92-19-64a · Responsible individuals.
  17. 92-19-65 · Medical equipment and supplies.
  18. 92-19-66 · Contractors, subcontractors and repairmen; purchases of…
  19. 92-19-66a · 92-19-66a
  20. 92-19-66b · Labor services.
  21. 92-19-66c · Purchase and lease of tools and equipment.
  22. 92-19-66d · 92-19-66d
  23. 92-19-66e · Project exemptions.
  24. 92-19-67 · 92-19-67
  25. 92-19-68 · 92-19-68
  26. 92-19-69 · Caterers.
  27. 92-19-70 · 92-19-70
  28. 92-19-71 · Mobile phone, cellular phone, beeper and similar services.
  29. 92-19-72 · Retail sales between related entities.
  30. 92-19-73 · Membership fees and dues.
  31. 92-19-74 · Accounting periods; monthly filing of returns.
  32. 92-19-75 · 92-19-75
  33. 92-19-76 · Sales to political subdivisions of the state of Kansas.
  34. 92-19-77 · Sales to the United States, its agencies and…
  35. 92-19-78 · 92-19-78
  36. 92-19-79 · Oil, gas and water wells.
  37. 92-19-80 · 92-19-80
  38. 92-19-81 · Abatement of final tax liabilities.
  39. 92-19-82 · Direct pay permits.
  40. 92-19-200 · 92-19-200
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