Kansas Administrative Regulations

Regulation Number:92-20-21
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Compensating Tax
Tax Type:Kansas Compensating Tax
Brief Description:Telephone and telegraph companies--interstate commerce.
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92-20-21 Telephone and telegraph companies--interstate commerce. All telephone and telegraph companies engaged in the transmission of messages shall be deemed to be a public utility within the meaning of the term ``public utility'' as used in section 79-3704 (a) of the act.
All tangible personal property purchased out of the state and brought into the state of Kansas for use, storage, or consumption by telephone or telegraph companies is subject to the tax in the same manner as is tangible personal property brought in to the state by other firms, persons, or corporations, except as exempted herein. (Authorized by K.S.A. 79-3704, 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972.)