Kansas Administrative Regulations
KANSAS DEPARTMENT OF REVENUE
Individual Income Tax; Corporate Income Tax
Sales factor; denominator.
92-12-96 Sales factor; denominator. The denominator of the sales factor shall include the total gross receipts derived by the taxpayer from transactions and activity in the regular course of its trade or business, except receipts excluded under K.A.R. 92-12-103. (Authorized by K.S.A. 79-3236, 79-3285, 79-4301; effective May 1, 1979.)
Return to KSA Listing