Kansas Administrative Regulations

Regulation Number:92-12-96
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Income Tax
Tax Type:Individual Income Tax; Corporate Income Tax
Brief Description:Sales factor; denominator.
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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.)