Kansas Administrative Code

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-10. Revoked. (Authorized by K.S.A. 79-3702, K.S.A. 1973 Supp. 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; amended Jan. 1, 1974…

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-11. Revoked. (Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3702, 79-3704, K.S.A. 1986 Supp. 79-3703; effective, E-70-33, July 2, 1970; effective, E-71-8, Jan. 1, 1971; effect…

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-12. Revoked. (Authorized by K.S.A. 79-3704, 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked Aug. 29, 2025.)

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-13. Property formerly used in another state. When property purchased in another state and used outside the state of Kansas is later brought into the state of Kansas for use, storage,…

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-14. Revoked. (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; revoked Aug. 29, 2025.)

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-15. Property already subjected to sales or use tax. The sale or use of property on which the state of Kansas or any other state of the United States has imposed sales or use tax equa…

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-16. Railroads—interstate commerce. All tangible personal property purchased out of the state and brought into the state of Kansas for use, storage, or consumption by railro…

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-17. Airlines—interstate commerce. Any airline engaged in the transportation by aircraft of persons or property in interstate common carrier transportation shall be deemed t…

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-18. Motor carriers—interstate commerce. Motor carriers authorized by the interstate commerce commission as common carriers and engaged in the transportation of persons or p…

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-19. Pipe lines—interstate commerce. All pipelines engaged in the transportation of property shall be deemed to be a public utility within the meaning of the term "public ut…

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-2. Revoked. (Authorized by K.S.A. 79-3703, 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked May 1, 1987.)

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-20. Radio broadcasting and television stations—interstate commerce. All tangible personal property purchased out of the state and brought into the state of Kansas for use, …

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-21. Telephone and telegraph companies—interstate commerce. All telephone and telegraph companies engaged in the transmission of messages shall be deemed to be a public util…

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-2a. Revoked. (Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3703 as amended by L. 1986, Ch. 386, Sec. 3; effective May 1, 1987; revoked Aug. 29, 2025.)

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-3. Sales tax rules and regulations also apply to compensating tax. Each Kansas retailers' sales tax rule and regulation relating to enforcement, collection, and administration, which…

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-4. Purchase price, consideration, trade-ins. The actual cost of transportation from the place where the article was purchased to the person using the same in this state is taxable as…

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-5. Revoked. (Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3702, 79-3703 as amended by L. 1986, Ch. 386, Sec. 3, 79-3704, 79-3705, 79-3706; effective, E-70-33, July 1, 1970; e…

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-6. Revoked. (Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3704, 79-3705, 79-3706; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; a…

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-7. Registration of out-of-state retailers; collection of tax by retailers. (a) A retailer shall be deemed to be doing business in this state when engaged in business within this stat…

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-8. Revoked. (Authorized by K.S.A. 79-3703, 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972; revoked Aug. 29, 2025.)

Kansas Administrative Regulations Kansas Department of Revenue Article 20.—Compensating Tax 92-20-9. Revoked. (Authorized by K.S.A. 79-3707; implementing K.S.A. 79-3702, 79-3703 as amended by L. 1986, Ch. 386, Sec. 3, 79-3704, 79-3705, 79-3706; effective, E-70-33, July 1, 1970; e…

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-1. State sales tax regulations. The substance and provisions of all regulations pertaining to the state sales tax laws which are now in effect or which may hereafter be ado…

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-10. Revoked. (Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-4425, 79-4426, K.S.A. 12-189 as amended by L. 1987, Ch. 63, Sec. 2; implementing K.S.A. 12-189 as amended b…

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 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 purp…

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-12. Place of business—auctioneers. For the purpose of local sales tax the place of business of auctioneers who conduct auction sales in different taxing jurisdict…

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 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 loc…

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-14. Place of business; sales from vehicle. If a retailer makes actual sales or deliveries from a vehicle in which a stock of goods is being carried for sale, the retailer's…

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-15. Place of sale—meals, food and drinks sold on common carriers. Retail sales of meals, food and drinks sold on common carriers shall be considered to have been …

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-16. Revoked. (Authorized by K.S.A. 79-3618, 79-3619, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972; revoked April 13, 2007.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-17. Revoked. (Authorized by K.S.A. 1985 Supp. 12-189; implementing K.S.A. 1985 Supp. 12-191; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972; amended, E-77-1, Jan.…

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-18. Revoked. (Authorized by K.S.A. 79-3618, 79-3619, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972; revoked June 26, 1998.)…

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-19. Gross receipts as applied to local sales tax. Local sales tax is imposed on the gross receipts received from taxable retail sales. Gross receipts are the same for local…

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-2. Revoked. (Authorized by K.S.A. 79-3618, 79-3619, K.S.A. 1971 Supp. 79-3603, 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972; revoked, T-83-48,…

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-20. Revoked. (Authorized by K.S.A. 12-189, 79-3618, 79-3619; implementing K.S.A. 12-189, K.S.A. 1982 Supp. 79-3603; effective, T-83-48, Dec. 22, 1982; effective May 1, 1983…

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-21. Revoked. (Authorized by K.S.A. 79-3618, 79-3619, K.S.A. 1985 Supp. 12-189; implementing K.S.A. 79-3603 as amended by L. 1986, Ch. 386, Sec. 1, K.S.A. 1985 Supp. 12-189;…

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-3. Registration. A retailer's registration under the state sales tax act is sufficient for the purposes of the local sales tax act. Special registration for collection of l…

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-4. Interest—penalties—limitations—procedure. All interest, penalties and procedures such as the making of assessments, the venue and mode of c…

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-5. Filing of returns. Every person responsible for the collection of local sales tax is required to make a combined state and local sales tax return to the department of re…

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-6. Application of local sales tax. Local sales tax applies in any case in which state sales tax applies if the sale is consummated as provided by state statutes or regulati…

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-7. Revoked. (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; revoked April 13, 2007.)

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-8. Revoked. (Authorized by K.S.A. 12-189 as amended by L. 1987, Ch. 63, Sec. 2; implementing K.S.A. 12-189 as amended by L. 1987, Ch. 63, Sec. 2, K.S.A. 1986 Supp. 12-191; …

Kansas Administrative Regulations Kansas Department of Revenue Article 21.—Local Retailers' Sales Tax 92-21-9. Place of sale—telephone—gas—water—electricity—heat. For local sales tax purposes retail sales involving the use, consum…

Kansas Administrative Regulations Kansas Department of Revenue Article 22.—Homestead Tax Relief 92-22-1. Revoked. (Authorized by K.S.A. 79-4510, K.S.A. 1979 Supp. 79-4508; effective Jan. 1, 1974; amended, E-80-2, Jan. 18, 1979; amended May 1, 1979; revoked, L. 1980, ch. 342, May …

Kansas Administrative Regulations Kansas Department of Revenue Article 22.—Homestead Tax Relief 92-22-10. Revoked. (Authorized by K.S.A. 1976 Supp. 79-4502(b), 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)

Kansas Administrative Regulations Kansas Department of Revenue Article 22.—Homestead Tax Relief 92-22-11. Household income. Household income shall not include the income of a dependent minor or an incapacitated person who occupies the homestead if the person is not seized of lega…

Kansas Administrative Regulations Kansas Department of Revenue Article 22.—Homestead Tax Relief 92-22-12. Ownership; definitions. Ownership shall include a vendee in possession under a land contract, a life tenant, a beneficiary under a trust and one or more joint tenants or tena…

Kansas Administrative Regulations Kansas Department of Revenue Article 22.—Homestead Tax Relief 92-22-13. Revoked. (Authorized by K.S.A. 1976 Supp. 79-4502(f), 79-4509, 79-4510; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; revoked May 1, 1986.)