Kansas Administrative Regulations
KANSAS DEPARTMENT OF REVENUE
Local Retailers' Sales Tax
Kansas Retailers' Sales Tax
Place of business--auctioneers.
92-21-12 Place of business--auctioneers. For the purpose of local sales tax the place of business of auctioneers who conduct auction sales in different taxing jurisdictions shall be deemed to be the place where the auction is held. (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972.)
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