Kan. Admin. Regs. § 92-57-3 - Imposition of tax
(a) Each
distributor who first performs any of the following shall pay the tax imposed
by K.S.A. 79-3399, and amendments thereto:
(1) Brings or causes to be brought into
Kansas consumable material for sale in Kansas;
(2) makes, manufactures, or fabricates
consumable material in Kansas for sale in Kansas;
(3) ships or transports consumable material
to retail dealers in Kansas to be sold by those retail dealers; or
(4) causes consumable material for which the
tax has not been paid to be brought into Kansas.
(b) Liability for the tax on consumable
material shall accrue when either of the following conditions is met:
(1) The consumable material is first brought
into the Kansas for sale within Kansas.
(2) The consumable material is first made,
manufactured, or fabricated in Kansas for sale within Kansas.
(c) A transfer of consumable
material from one distributor to another distributor shall not relieve the
distributor who first brought or caused the consumable material to be brought
into Kansas from the tax liability.
(d) Each retail dealer shall purchase
consumable material only from a registered distributor.
Notes
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