Kansas Administrative Regulations

Regulation Number:92-21-15
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Local Retailers' Sales Tax
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Place of sale--meals, food and drinks sold on common carriers.
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92-21-15 Place of sale--meals, food and drinks sold on common carriers. Retail sales of meals, food and drinks sold on common carriers shall be considered to have been consummated at the place where the first element of the sale occurred. (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-
71-21, July 1, 1971; effective Jan. 1, 1972.)