K.A.R. 92-20-3
Sales tax rules and regulations also apply to compensating tax.
Each Kansas retailers’ sales tax rule and regulation relating to enforcement, collection, and administration, which are compatible to compensating tax rules and regulations, shall also apply to the enforcement, collection and administration of the Kansas compensating (use) tax act. (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)
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.