K.A.R. 92-20-12
Sales tax exemptions also apply to compensating tax.
The compensating tax does not apply in respect to the use, storage, or consumption of any article of tangible personal property or the furnishing of taxable services brought into or used within the state of Kansas if such article of tangible personal property or taxable services would not have been subject to the tax under the provisions of the retailers’ sales tax act of this state if purchased or utilized in this state. (Authorized by K.S.A. 79-3704, 79-3707; 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. 79-3704, 79-3707; 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)
In this article (22 sections)
- 92-20-1 · Purposes.
- 92-20-2 · 92-20-2
- 92-20-2a · Transactions on which tax applies.
- 92-20-3 · Sales tax rules and regulations also apply to compensating…
- 92-20-4 · Purchase price, consideration, trade-ins.
- 92-20-5 · Payment of tax.
- 92-20-6 · Filing of returns.
- 92-20-7 · Registration of out-of-state retailers; collection of tax by…
- 92-20-8 · Delivery.
- 92-20-9 · Application for certificates.
- 92-20-10 · 92-20-10
- 92-20-11 · 92-20-11
- 92-20-12 · Sales tax exemptions also apply to compensating tax.
- 92-20-13 · Property formerly used in another state.
- 92-20-14 · Purchases other than at retail; property used in processing.
- 92-20-15 · Property already subjected to sales or use tax.
- 92-20-16 · Railroads—interstate commerce.
- 92-20-17 · Airlines—interstate commerce.
- 92-20-18 · Motor carriers—interstate commerce.
- 92-20-19 · Pipe lines—interstate commerce.
- 92-20-20 · Radio broadcasting and television stations—interstate…
- 92-20-21 · Telephone and telegraph companies—interstate commerce.