Kansas Administrative Regulations
KANSAS DEPARTMENT OF REVENUE
Local Retailers' Sales Tax
Kansas Retailers' Sales Tax
Place of sale--no fixed place of business.
92-21-11 Place of sale--no fixed place of business. Sales made by retailers who have no fixed or determinable place of business are considered, for local sales tax purposes, to be consummated at the place where the sale is made irrespective of the location of their permanent mailing address. (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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