Kansas Administrative Regulations

Regulation Number:92-51-25a
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: TITLES AND REGISTRATION
Tax Type:Vehicles
Brief Description:Proof of valid license required for foreign vehicle dealers.
Keywords:
Approval Date:09/10/2010


Body:

92-51-25a. Proof of valid license required for foreign vehicle dealers. (a) For purposes of this regulation, the following terms shall have the meanings specified in this subsection:
(1) ‘‘Foreign vehicle dealer’’ shall mean a person holding a license to sell vehicles at retail or wholesale issued by a jurisdiction outside of the territorial limits of the United States. For purposes of this regulation, all states, protectorates, and trust territories administered by the federal government of the United States shall be considered part of the United States and shall be excluded from the definition of ‘‘foreign vehicle dealer.’’
(2) ‘‘Agent of a foreign vehicle dealer’’ shall mean a person who is authorized by a foreign vehicle dealer to purchase vehicles for import and resale by the foreign vehicle dealer at the foreign vehicle dealer’s authorized place of business in the foreign country.
(3) ‘‘Vehicle dealer’’ has the meaning specified in K.S.A. 8-2401, and amendments thereto.
(b) Before permitting a foreign vehicle dealer to purchase a vehicle, each vehicle dealer shall require proof that the foreign vehicle dealer holds a foreign dealer license and shall retain a copy of the dealer license from the foreign dealer’s country of origin.
(c) Each vehicle dealer who sells a vehicle to a foreign vehicle dealer shall stamp in red ink on the back of the title in all unused dealer reassignment spaces the words ‘‘For Export Out of Country Only’’ and the vehicle dealer’s state-assigned vehicle dealer number. The stamp shall also be placed on the front of the title in a manner that does not obscure any names, dates, or mileage statements. The stamp shall be at least two inches wide, and all words shall be clearly legible.
(d) If the purchaser is a foreign vehicle dealer, the vehicle dealer shall obtain the following documents before the sale and shall maintain these documents in the vehicle dealer’s sales file for each vehicle:
(1) A copy of the foreign vehicle dealer’s license issued by the appropriate governmental entity of the foreign government to the foreign vehicle dealer;
(2) a copy of any identification documentation issued by the appropriate foreign governmental entity indicating that the person claiming to be a foreign vehicle dealer is, in fact, a resident of the foreign country. These documents shall include a driver’s license, passport, voter registration documents, or any official identification card if the card contains a picture of the person and lists a residential or business address;
(3) a completed ‘‘Kansas motor vehicle sales tax exemption certificate for vehicles taken out of the state’’ for each vehicle sold to the foreign vehicle dealer, indicating that the vehicle has been purchased for export;
(4) a copy of the front and back of the title to the vehicle, showing the ‘‘For Export Out of Country Only’’ stamp and the seller’s assigned vehicle dealer number used by the auction or dealership; and
(5) for any agent of a foreign vehicle dealer, a copy of documentation supporting the person’s claim to be acting as an agent for the foreign vehicle dealer. (Authorized by K.S.A. 8-2423; implementing K.S.A. 8-2402 and K.S.A. 8-2403; effective Sept. 10, 2010.)