Kansas Administrative Regulations

Regulation Number:92-19-200
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Kansas Retailers' Sales Tax
Tax Type:Food Sales Tax Refund
Brief Description:Refund of sales tax paid upon food; definitions of ‘‘member of a household.’’
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92-19-200. Refund of sales tax paid upon food; definitions of ‘‘member of a household.’’ (a) ‘‘Member of a household’’ shall mean any of the following:
(1) If the claimant files an individual income tax return, a person, other than the claimant, for whom a personal exemption is or may be claimed by the claimant for in-come tax purposes on the income tax return filed by the claimant for the year in which the food sales tax refund claim is made and who occupies a residence with the claimant for all or any part of the year;
(2) if the claimant does not file an individual income tax return, a person, other than the claimant, for whom a personal exemption could have been claimed by the claimant for income tax purposes for the year in which the food sales tax refund claim is made if an individual income tax return had been filed and who occupies a residence with the claimant for all or any part of the year; or
(3) a deceased spouse of a claimant for whom a personal exemption may be claimed by the claimant for income tax purposes for the year in which the food sales tax refund claim is made.
(b) ‘‘Member of a household’’ shall not include a person for whom a personal exemption is not allowed to be claimed by the claimant for income tax purposes for the year in which the food sales tax refund claim is made, regardless of how long the person occupies a residence with the claimant. (Authorized by K.S.A. 79-3636; implementing K.S.A. 2001 Supp. 79-3633; effective April 18, 2003.)