Kansas Administrative Regulations

Regulation Number:92-12-99
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Income Tax
Tax Type:Individual Income Tax; Corporate Income Tax
Brief Description:Sales factor; sales of tangible personal property to United States
government in this state.
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92-12-99 Sales factor; sales of tangible personal property to United States government in this state. Gross receipts from sales of tangible personal property to the United States government are in this state if the property is shipped from an office, store, warehouse, factory, or other place of storage in this state. For the purposes of this regulation, only sales for which the United States government makes direct payment to the seller pursuant to the terms of a contract constitute sales to the United States government. Thus, as a general rule, sales by a subcontractor to the prime contractor, the party to the contract with the United States government, do not constitute sales to the United States government. (Authorized by K.S.A. 79-3236, 79-3286, 79-4301; effective May 1, 1979.)