Kansas Administrative Regulations

Regulation Number:92-19-2
Article Title: Kansas Retailers' Sales Tax
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Revoked August 23, 2002.


92-19-2 Retail sales made by wholesalers or distributors. Persons engaged in the business of wholesaling or distributing, who make sales for final use or consumption (retail sales) must secure a registration certificate and make returns to the state.
To simplify the sales tax reporting procedure, it is suggested that those wholesalers or distributors who make retail sales, set up a retail division within their own organization, from which all sales for final use or consumption shall be made. If this is done, the transfers by the wholesaler or distributor to the retail division will be for the purpose of resale. Returns will then be made only on the sales by the retail division. (Authorized by K.S.A. 79-3608, 79-3618, K.S.A. 1971 Supp. 79-3602; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked August 23, 2002.)