Partnertax.ai Start free trial

K.A.R. 92-20-1

Purposes.

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

The Kansas compensating (use) tax act, as amended, supplements the
Kansas retailers’ sales tax act by imposing a like tax for the privilege of using, storing, or consuming within this state tangible personal property purchased at retail or for the privilege of utilizing taxable services within this state and in respect to which neither sales tax nor use tax of four percent or more has been imposed on property or taxable services by this state or any other state. (Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3702, 79-3703 as amended by L. 1986, Ch. 386,
Sec. 3, 79-3704; effective, E-70-33, July 1, 1970;
effective, E-71-8, Jan. 1, 1971; effective Jan. 1,
1972; amended May 1, 1987.)

Amendment history

(Authorized by K.S.A. 79-3707; implementing K.S.A. 79- 3702, 79-3703 as amended by L. 1986, Ch. 386, Sec. 3, 79-3704; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1987.)

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 (22 sections)
  1. 92-20-1 · Purposes.
  2. 92-20-2 · 92-20-2
  3. 92-20-2a · Transactions on which tax applies.
  4. 92-20-3 · Sales tax rules and regulations also apply to compensating…
  5. 92-20-4 · Purchase price, consideration, trade-ins.
  6. 92-20-5 · Payment of tax.
  7. 92-20-6 · Filing of returns.
  8. 92-20-7 · Registration of out-of-state retailers; collection of tax by…
  9. 92-20-8 · Delivery.
  10. 92-20-9 · Application for certificates.
  11. 92-20-10 · 92-20-10
  12. 92-20-11 · 92-20-11
  13. 92-20-12 · Sales tax exemptions also apply to compensating tax.
  14. 92-20-13 · Property formerly used in another state.
  15. 92-20-14 · Purchases other than at retail; property used in processing.
  16. 92-20-15 · Property already subjected to sales or use tax.
  17. 92-20-16 · Railroads—interstate commerce.
  18. 92-20-17 · Airlines—interstate commerce.
  19. 92-20-18 · Motor carriers—interstate commerce.
  20. 92-20-19 · Pipe lines—interstate commerce.
  21. 92-20-20 · Radio broadcasting and television stations—interstate…
  22. 92-20-21 · Telephone and telegraph companies—interstate commerce.
Full table of contents →