K.A.R. 92-21-15
Place of sale—meals, food and drinks sold on common carriers.
Retail sales of meals, food and drinks sold on common carriers shall be considered to have been consummated at the place where the first element of the sale occurred. (Authorized by K.S.A. 79-3618, K.S.A.
1971 Supp. 79-4425, 79-4426; effective, E-71-21,
July 1, 1971; effective Jan. 1, 1972.)
Amendment history
(Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (21 sections)
- 92-21-1 · State sales tax regulations.
- 92-21-2 · 92-21-2
- 92-21-3 · Registration.
- 92-21-4 · Interest—penalties—limitations—procedure.
- 92-21-5 · Filing of returns.
- 92-21-6 · Application of local sales tax.
- 92-21-7 · 92-21-7
- 92-21-8 · 92-21-8
- 92-21-9 · Place of sale—telephone—gas— water—electricity—heat.
- 92-21-10 · 92-21-10
- 92-21-11 · Place of sale—no fixed place of business.
- 92-21-12 · Place of business—auctioneers.
- 92-21-13 · Place of business—vending machines.
- 92-21-14 · Place of business; sales from vehicle.
- 92-21-15 · Place of sale—meals, food and drinks sold on common carriers.
- 92-21-16 · 92-21-16
- 92-21-17 · 92-21-17
- 92-21-18 · 92-21-18
- 92-21-19 · Gross receipts as applied to local sales tax.
- 92-21-20 · 92-21-20
- 92-21-21 · 92-21-21