Kan. Admin. Regs. § 92-12-92
Current through Register Vol. 43, No. 49, December 5, 2024
The denominator of the payroll factor is the total compensation paid everywhere during the tax period. Accordingly, compensation paid to employees whose services are performed entirely in a state where the taxpayer is immune from taxation, for example, by Public Law 86-272, is included in the denominator of the payroll factor.
Kan. Admin. Regs. § 92-12-92