Kan. Admin. Regs. § 92-20-12 - Sales tax exemptions also apply to compensating tax

The compensating tax does not apply in respect to the use, storage, or consumption of any article of tangible personal property or the furnishing of taxable services brought into or used within the state of Kansas if such article of tangible personal property or taxable services would not have been subject to the tax under the provisions of the retailers' sales tax act of this state if purchased or utilized in this state.

Notes

Kan. Admin. Regs. § 92-20-12

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.