Notice Number:Soldiers & Sailors Civil Relief Act
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Sales Tax on Motor Vehicles Titled in Kansas By Military Personnel
Effective Date:03/01/1972
Does this document represent current KDOR policy?
Expiration Date:03/01/1972

March 1, 1972

To: All County Treasurers

From : James T. McDonald

Re: Soldiers and Sailors Civil
Relief Act — Payment of Sales
Tax on Automobile Purchases

A recent opinion of the Department of Revenue relative to the
"Soldiers and Sailors Civil Relief Act" state that this Act
does not grant relief from the payment of sales tax on the
purchase of automobiles by servicemen

Under the Kansas Sale and Compensating Tax Law a serviceman
may title and register his motor vehicle in Kansas even though
it was purchased in another state and the serviceman is stationed
in another state. This, however, does not relieve the serviceman
from Kansas sales tax liability. The serviceman must be supply the
Kansas County Treasurer with proof that sales tax was paid in the
state where the vehicle was purchased before credit will be allowed
for sales tax paid to another state. If proof is not furnished.
The serviceman will have to pay the appropriate three per cent [3%]*
Kansas state sales tax and the local sales tax, if applicable,
before license tags will be issued.

* Effective 6/1/92 the state sales tax rate changed to 4.9%.

Sincerely yours,

James T. McDonald
Director of Revenue

Date Composed: 10/06/1997 Date Modified: 04/07/2006