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K.A.R. 92-20-16

Railroads—interstate commerce.

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

All tangible personal property purchased out of the state and brought into the state of Kansas for use, storage, or consumption by railroads is subject to the tax in the same manner as is tangible personal property brought into the state by other firms, persons, or corporations, except as exempted herein.
Rolling stock, including locomotives, engines and cars of all kinds purchased by railroads in another state and brought into Kansas for movement in interstate commerce are exempt.
All repair parts and replacement material or parts brought into and stored in the state of
Kansas which become a part of interstate commerce rolling stock are exempt. (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)

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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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