K.A.R. 92-20-2a
Transactions on which tax applies.
Each person storing, using, or otherwise consuming personal property in this state is liable for the compensating tax regardless of whether the property was purchased or leased within or without this state. Unless the storage, use, or consumption of the property is exempt from compensating tax by K.S.A. 79-3704 and amendments thereto, each person shall be liable until the tax is paid to the state or collected by a retailer registered under the sales or compensating act. (Authorized by K.S.A. 79-3707; implementing K.S.A.
79-3703 as amended by L. 1986, Ch. 386, Sec. 3;
effective May 1, 1987.)
Amendment history
(Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3703 as amended by L. 1986, Ch. 386, Sec. 3; effective May 1, 1987.)
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.