Notice

Notice Number:95-09
Tax Type:Kansas Retailers’ Sales Tax
Brief Description:Some Vehicle Sales Now Exempt
Keywords:
Effective Date:07/01/1995


Body:
Division of Taxation

SOME VEHICLE SALES NOW EXEMPT

County treasurers should be aware of a new sales tax exemption on isolated and occasional sales of motor vehicles. This notice is intended to help county treasurers understand the exemption, who qualifies for it, and how it may be claimed.

Beginning July 1, 1995, sales of motor vehicles between immediate family members are exempt from sales tax. Immediate family members are defined as lineal ascendants and descendants and their spouses. Accordingly, the sale or gift of a vehicle on which there is a lien is exempt if the buyer and seller are immediate family members, as defined in the statute.

Vehicle sales that qualify for this exemption include, but are not limited to, sales from a:




Date Composed: 10/02/1997 Date Modified: 10/10/2001