K.A.R. 92-20-8
Delivery.
Delivery is held to have taken place in this state (1) when physical possession of tangible personal property is actually transferred to the buyer within this state or (2) when the tangible personal property is placed in the mails at a point outside this state directed to the buyer within this state or placed on board a carrier at a point outside this state, (or shipped otherwise) and directed to the buyer in this state.
(Authorized by K.S.A. 79-3703, 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan.
1, 1971; effective Jan. 1, 1972.)
92-20-9 DEPARTMENT OF REVENUE
Amendment history
(Authorized by K.S.A. 79-3703, 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.