Kansas Retailers' Sales Tax
Sales tax on farm trailers.
REVENUE RULING 19-1997-3
October 21, 1997
Application of Kansas retailers’ sales tax on sales of trailers for farm and ranch use.
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
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