Session Law

Identifying Information:L. 2002 ch. 131
Other Identifying Information:2002 House Bill 3032*
Tax Type:Kansas Compensating Tax
Brief Description:An Act imposing a local compensating use tax upon the intrastate sale of motor vehicles.
Keywords:


Body:

CHAPTER 131

HOUSE BILL No. 3032*

An Act imposing a local compensating use tax upon the intrastate sale of motor vehicles.


Be it enacted by the Legislature of the State of Kansas:

Section 1. (a) A compensating use tax for the privilege of using or

storing within a city or county any vehicle which is required to be regis-

tered under the provisions of article 1 of chapter 8 of the Kansas Statutes

Annotated, and amendments thereto, and which is purchased within this

state but without the local retailers' sales taxing jurisdiction of such city

or county, is hereby imposed by every city or county imposing a retailers'

sales tax. The rate of any such tax shall be equal to the difference between

the aggregate rate of all local retailers' sales tax rates imposed by all local

retailers sales taxing jurisdictions of the situs of such vehicle less the ag-

gregate rate of all local retailers' sales tax rates imposed by all local re-

tailers' sales taxing jurisdictions of the situs of the purchase of such ve-

hicle. Except as otherwise provided in this section, any city or county

imposing a compensating use tax is prohibited from administering such

tax locally, but shall utilize the services of the state department of revenue

to administer and enforce such tax. All laws and rules and regulations of

the state department of revenue relating to the Kansas compensating tax

shall apply to such local compensating use tax insofar as the same may be

made applicable. Such tax shall be collected by the county treasurer at

the time the vehicle is registered in this state following a sale occurring

within this state. Registration of such vehicle within a taxing jurisdiction

shall be deemed to constitute use or storage thereof for compensating tax

purposes and the residence or place of business of the applicant shall be

deemed to be the situs of such use or storage for purposes of the collec-

tion and distribution thereof.

(b) The secretary of revenue is authorized to administer and enforce

a city's or county's compensating use tax and to adopt such rules and

regulations necessary for the efficient and effective administration, en-

forcement and collection thereof.

(c) All revenue received by any county treasurer from a countywide

compensating use tax shall be apportioned among the county and each

city located in such county in the same manner as provided in K.S.A. 12-

192, and amendments thereto, for the apportionment of revenue received

from a countywide retailers' sales tax, and all revenue received from a city

compensating use tax shall be remitted at least quarterly to the treasurer

of such city.

Sec. 2. This act shall take effect and be in force from and after its

publication in the statute book.

Approved May 16, 2002.


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Date Composed: 10/10/2002 Date Modified: 10/10/2002