Kansas Administrative Regulations

Regulation Number:92-19-201
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Kansas Retailers' Sales Tax
Tax Type:Food Sales Tax Refund
Brief Description:Refund of sales tax paid upon food; definition of domicile; residency requirement; temporary absence.
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92-19-201. Refund of sales tax paid upon food; definition of domicile; residency requirement; temporary absence. (a) ‘‘Domicile’’ shall mean that place where a person resides, where the person has an intention to remain, and to which that person intends to return following any absence.
(b) Each claimant shall have maintained a domicile within the state of Kansas and resided within the state of Kansas during the entire year preceding the year in which the claim is filed to be eligible for a food sales tax refund.
(c) For purposes of the food sales tax refund program, a claimant shall be domiciled in this state if the claimant resides in this state and maintains the principal home within this state.
(d) A temporary absence from the domicile shall not disqualify a claimant for a refund. A seasonal absence or absence of a reasonable duration shall constitute a temporary absence. (Authorized by K.S.A. 79-3636; implementing K.S.A. 2001 Supp. 79-3633; effective April 18, 2003.)