Revenue Ruling

Ruling Number:19-1997-3
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Sales tax on farm trailers.
Approval Date:10/21/1997


October 21, 1997

Issue: Application of Kansas retailers’ sales tax on sales of trailers for farm and ranch use.

Relevant statutes: K.S.A 79-3606(t), K.S.A. 8-126(z).

The purpose of this revenue ruling is to clarify the taxation of trailers acquired for farm and ranch use.
Trailers may be exempt from retailers’ sales tax as farm machinery and equipment. In order to be exempt, the trailer must be purchased for use only in farming and ranching, per K.S.A. 79-3606(t). The trailer must also be designed to allow for farm or ranch use, per K.S.A. 8-126(z). The purchaser must sign an affidavit certifying that the trailer will be used only in farming or ranching. It should be stressed that any other use would disqualify the trailer for exemption. Disqualification of the exemption would subject the purchaser to the retailers’ sales tax, penalty and interest on the original purchase amount.

John D. LaFaver
Secretary of Revenue

Date Composed: 11/04/1997 Date Modified: 10/11/2001