Kansas Administrative Regulations

Regulation Number:92-19-7
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Kansas Retailers' Sales Tax
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Leased departments.
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Body:

92-19-7 Leased departments. Where a person engaged in the business of selling tangible personal property or taxable services has leased certain parts of the premises wherein that business is conducted by other persons for use in selling tangible personal property or services, each such lessee shall make a separate return to the state: Provided, That the lessee keeps separate books of account and makes his own collections on account of the sales. If the lessor keeps the books for the lessee, the lessor must render a consolidated return, including therein the gross receipts from the operations of the business conducted by the lessee. (Authorized by K.S.A. 79-3608, 79-3618, K.S.A. 1971 Supp. 79-3602, 79-
3603; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972.)