Kansas Administrative Regulations
Agency 92 - KANSAS DEPARTMENT OF REVENUE
Article 21 - LOCAL RETAILERS' SALES TAX
Section 92-21-19 - Gross receipts as applied to local sales tax
Universal Citation: KS Admin Regs 92-21-19
Current through Register Vol. 43, No. 12, March 20, 2024
Local sales tax is imposed on the gross receipts received from taxable retail sales. Gross receipts are the same for local sales tax purposes as they are for state sales tax purposes and shall include freight and transportation charges when such charges are subject to the state sales tax, regardless of the place to which delivery is made.
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