Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3286
Same; sales of tangible personal property in state
Official textksrevisor.govlast amended
Sales of tangible personal property are in this state if:
# (a)
the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other conditions of the sale; or
# (b)
the property is shipped from an office, store, warehouse, factory, or other place of storage in this state and (1) the purchaser is the United States government or (2) the taxpayer is not taxable in the state of the purchaser.
Amendment history
L. 1963, ch. 485, § 16; April 25.
Source: view the official text
In this article (40 sections)
- 79-3268h · Same; closing letters
- 79-3269 · Tax treatment of professional employer organizations;…
- 79-3270 · Reserved
- 79-3271 · Apportionment of net income; definitions
- 79-3271a · Repealed
- 79-3271b · Repealed
- 79-3272 · Same; allocation and apportionment
- 79-3273 · Same; taxpayer taxable in another state
- 79-3274 · Apportionment of net income; nonbusiness income allocation
- 79-3275 · Same; rents and royalties; extent of utilization of tangible…
- 79-3276 · Same; capital gains and losses from sales of property
- 79-3277 · Same; interest and dividends
- 79-3278 · Same; patent and copyright royalties
- 79-3279 · Apportionment of net income; apportionment of business…
- 79-3280 · Same; property factor defined
- 79-3281 · Same; property owned or rented, value; net annual rate
- 79-3282 · Same; average value of property
- 79-3283 · Same; payroll factor
- 79-3284 · Same; compensation for services; when payment in state
- 79-3285 · Same; sales factor
- 79-3286 · Same; sales of tangible personal property in state
- 79-3287 · Apportionment of net income; sales in state; income-producing…
- 79-3288 · Procedure where allocation does not fairly represent…
- 79-3288a · Procedure for transitional adjustment for change of…
- 79-3288b · Election of treatment of income; timing; duration
- 79-3289 · Same; construction of act
- 79-3290 · Repealed
- 79-3291 · Repealed
- 79-3292 · Same; act supplemental to income tax act
- 79-3293 · Same; application of K.S.A. 79-3271 through 79-3292
- 79-3293a · Application of K.S.A. 79-3271, 79-3279 and 79-3288b
- 79-3293b · Application of K.S.A. 79-3271 and 79-3279
- 79-3294 · Withholding tax; title; relationship to Kansas income tax act
- 79-3294a · Withholding tax; injunctions
- 79-3294b · Same; bond to secure collection
- 79-3295 · Withholding tax; definitions
- 79-3296 · Withholding tax; employer's requirement to withhold;…
- 79-3297 · Repealed
- 79-3297a · Repealed
- 79-3298 · Withholding tax from wages; employers' return filing…