CCH Business Incentives Guide (CCH) KS Sec. 79-3670

Summary

• Same; sourcing rules
  Kansas Retailers' Sales Tax,

  79-3670(a) The retail sale, excluding lease or rental, of a product shall be sourced as follows:

  79-3670(a)(1) When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location;

  79-3670(a)(2) when the product is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser, or the purchaser's donee, designated as such by the purchaser, occurs, including the location indicated by instructions for delivery to the purchaser or donee, known to the seller;

  79-3670(a)(3) when subsection (a)(1) and (a)(2) do not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith;

  79-3670(a)(4) when subsections (a)(1), ...