Kansas Administrative Regulations

Regulation Number:92-20-2a
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Compensating Tax
Tax Type:Kansas Compensating Tax
Brief Description:Transactions on which tax applies.
Keywords:


Body:

92-20-2a Transactions on which tax applies. Each person storing, using, or otherwise consuming personal property in this state is liable for the compensating tax regardless of whether the property was purchased or leased within or without this state. Unless the storage, use, or consumption of the property is exempt from compensating tax by K.S.A. 79-3704 and amendments thereto, each person shall be liable until the tax is paid to the state or collected by a retailer registered under the sales or compensating act. (Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3703 as amended by L. 1986, Ch. 386, Sec. 3; effective May 1, 1987.)