Same; sourcing of retail sales; application of sourcing rules

# (a)

The retail sale of a product shall be sourced in accordance with K.S.A. 79-3670 , and amendments thereto. The provisions of K.S.A. 79-3670 , and amendments thereto, apply regardless of the characterization of a product as tangible personal property, a digital good or a service. The provisions of K.S.A. 79-3670 , and amendments thereto, only apply to determine a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product. These provisions do not affect the obligation of a purchaser or lessee to remit tax on the use of the product to the taxing jurisdictions of that use.

# (b)

K.S.A. 79-3670 , and amendments thereto, does not apply to sales or use taxes levied on the following:

# (1)

The retail sale or transfer of water craft, modular homes, manufactured homes or mobile homes. The retail sale of these items shall be sourced according to K.S.A. 12-191 , and amendments thereto;

# (2)

the retail sales, excluding lease or rental, of motor vehicles, trailers, semi-trailers or aircraft that do not qualify as transportation equipment, as defined in subsection (d) of K.S.A. 79-3670 , and amendments thereto. The retail sale of these items shall be sourced according to K.S.A. 12-191 , and amendments thereto, and the lease or rental of these items must be sourced according to subsection (c) of K.S.A. 79-3670 , and amendments thereto; and

(3) telecommunications services, as set out in K.S.A. 79-3673 , and amendments thereto, and ancillary services, as defined in K.S.A. 79-3602 , and amendments thereto, shall be sourced in accordance with K.S.A. 79-3673 , and amendments thereto.