Kan. Admin. Regs. § 92-21-11

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

Section 92-21-11 - Place of sale no fixed place of business

Sales made by retailers who have no fixed or determinable place of business are considered, for local sales tax purposes, to be consummated at the place where the sale is made irrespective of the location of their permanent mailing address.

Kan. Admin. Regs. § 92-21-11

Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972.