Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-3287
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Same; sales in state; income-producing activity.
Keywords:


Body:

79-3287. Same; sales in state; income-producing activity. Sales, other than sales of tangible personal property, are in this state if:
(a) the income-producing activity is performed in this state; or
(b) the income-producing activity is performed both in and outside this state and a greater proportion of the income-producing activity is performed in this state than in any other state, based on costs of performance.
History: L. 1963, ch. 485, 17; April 25.


Date Composed: 04/04/2011 Date Modified: 04/04/2011

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