Kansas Administrative Regulations

Regulation Number:92-21-13
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Local Retailers' Sales Tax
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Place of business--vending machines.
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Body:

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.)