Kan. Admin. Regs. § 92-20-8

Current through Register Vol. 43, No. 49, December 5, 2024

Section 92-20-8 - Delivery

Delivery is held to have taken place in this state

(1) when physical possession of tangible personal property is actually transferred to the buyer within this state or

(2) when the tangible personal property is placed in the mails at a point outside this state directed to the buyer within this state or placed on board a carrier at a point outside this state (or shipped otherwise), and directed to the buyer in this state.

Kan. Admin. Regs. § 92-20-8

Authorized by K.S.A. 79-3703, 79-3707; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972.