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K.A.R. 92-20-13

Property formerly used in another state.

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

When property purchased in another state and used outside the state of Kansas is later brought into the state of Kansas for use, storage, or consumption, it will be presumed that compensating or use tax shall apply unless the purchaser conclusively establishes the following conditions:

# (1)

When purchased, the property was intended for bona fide use outside the state of Kansas;

# (2)

the first actual use of the property was outside the state of Kansas; and

# (3)

the first actual use of the property was substantial and constituted the primary use for which the property was purchased.
Each purchaser has the burden of proving these facts to the satisfaction of the director of taxation.
(Authorized by and implementing K.S.A. 79-3702, K.S.A. 1986 Supp. 79-3703, 79-3704; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1988.)

Amendment history

(Authorized by and implementing K.S.A. 79-3702, K.S.A. 1986 Supp. 79-3703, 79-3704; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended May 1, 1988.)

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

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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.
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