Kansas Administrative Regulations
Agency 92 - KANSAS DEPARTMENT OF REVENUE
Article 20 - COMPENSATING TAX
Section 92-20-14 - Purchases other than at retail; property used in processing

Universal Citation: KS Admin Regs 92-20-14
Current through Register Vol. 43, No. 12, March 20, 2024

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.

Disclaimer: These regulations may not be the most recent version. Kansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.