Memorandum

Identifying Information:
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Leases Involving ICC Authority
Keywords:
Effective Date:09/25/1990



Body:
MEMORANDUM



TO: TAX POLICY, BUSINESS TAX BUREAU, DIVISION OF MOTOR VEHICLES PRORATE

FROM: STEVEN A. STOTTS, ACTING DIRECTOR OF TAXATION

RE: LEASES INVOLVING ICC AUTHORITY

DATE: SEPTEMBER 25, 1990



The purpose of this memo is to clarify the department's position regarding leases to carriers with ICC authority.

The purchaser of a tractor and/or trailer will pay the appropriate retailer's sales tax at the time of the purchase or pay the consumer's compensating use tax at the time the vehicle is registered.

Except for the following situations:


Date Composed: 10/06/1997 Date Modified: 10/09/2001