Questions and Answers
Trade Fixtures and Equipment
Kansas Retailers' Sales Tax
Sales of Trade Fixtures and Equipment
TRADE FIXTURES AND EQUIPMENT #107 (12/93)
STATUS: Installed, second-hand trade fixtures and equipment sold by a person ceasing to do business are not subject to sales tax.
exempts from sales tax, "trade fixtures and equipment which are already installed and second-hand when sold by a person ceasing to do business where said fixtures or equipment is installed".
REFERENCE: See Isolated or occasional sale. Although, the exemption was repealed, this transaction could qualify for the Isolated or occasional sale exemption.
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