K.A.R. 92-21-19
Gross receipts as applied to local sales tax.
Local sales tax is imposed on the gross receipts received from taxable retail sales.
Gross receipts are the same for local sales tax purposes as they are for state sales tax purposes and shall include freight and transportation charges when such charges are subject to the state sales tax, regardless of the place to which delivery is made. (Authorized by K.S.A. 79-3618, 79-3619, 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, 79-3619, 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