Kansas Administrative Regulations
KANSAS DEPARTMENT OF REVENUE
Local Retailers' Sales Tax
Kansas Retailers' Sales Tax
Place of business--vending machines.
92-21-13 Place of business--vending machines. The retailer's place of business when making sales through a vending machine is the place where the vending machine is located when such sales are made. (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.)
Return to KSA Listing