Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Statute Number:79-3286
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description:Same; sales of tangible personal property in state.


79-3286. Same; sales of tangible personal property in state. 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.
History: L. 1963, ch. 485, 16; April 25.

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