Notice

Notice Number:09-05
Tax Type:Kansas Compensating Tax; Kansas Retailers' Sales Tax
Brief Description:Manufacturer's Rebate on the Purchase or Lease of New Motor Vehicles
Keywords:
Approval Date:06/01/2009


Body:
Kansas Department of Revenue
Office of Policy & Research



NOTICE 09-05


MANUFACTURER’S REBATE ON THE PURCHASE OR LEASE
OF NEW MOTOR VEHICLES



In 2006 the Kansas Legislature exempted from Kansas retailers’ sales tax and Kansas compensating use tax all manufacturer’s cash rebates paid directly to the retailer as a result of a sale or lease of a new motor vehicle. The legislation provided this exemption for a limited amount of time – beginning on July 1, 2006 and ending on June 30, 2009: At the conclusion of the 2009 Legislative Session, no legislative provisions to extend the ending date of June 30, 2009 have been enacted. Therefore, effective July 1, 2009 ALL manufacturer’s rebates on new motor vehicles sold or leased in Kansas will be subject to Kansas retailers’ sales or Kansas compensating use tax (as the case may be). Taxpayer Assistance

Additional copies of this notice, forms or publications are available from our web site, www.ksrevenue.org. If you have questions about income tax, please contact:
Taxpayer Assistance Center
Kansas Department of Revenue
915 SW Harrison St., 1st Floor
Topeka, KS 66612-1588
Phone: 785-368-8222
Hearing Impaired TTY: 785-296-6461
Fax: 785-291-3614




Date Composed: 06/02/2009 Date Modified: 06/02/2009