Kansas Administrative Regulations

Regulation Number:92-20-14
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Compensating Tax
Tax Type:Kansas Compensating Tax
Brief Description:Purchases other than at retail; property used in processing.
Keywords:


Body:

92-20-14 Purchases other than at retail; property used in processing. The test of a retail purchase is the purpose for which the purchase is made. Purchases for final use, storage, or consumption are retail purchases as distinguished from purchases for resale. The status of the seller is not a controlling factor; purchases at retail may be made from so-called retailers, or from jobbers, wholesalers, manufacturers, compounders, processors or other middlemen, or producers. The important consideration is whether the purchase is made for final use, storage or consumption.
Tangible personal property brought into the state for resale is not subject to the tax.
Tangible personal property stored for the purpose of resale is not subject to the tax.
Tangible personal property stored for subsequent use solely outside the state is not subject to the tax.
Tangible personal property shipped or brought into the state for the purpose of subsequently transporting it outside the state for use thereafter solely outside the state is not subject to the tax. (Authorized by K.S.A. 79-3702, 79-3704, 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972.)