Statutes, codes, and regulations
Kansas Administrative Code
Agency 92 - KANSAS DEPARTMENT OF REVENUE
Article 21 - LOCAL RETAILERS' SALES TAX
Section 92-21-15 - Place of sale meals, food and drinks sold on common carriers

Kan. Admin. Regs. § 92-21-15

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Current through Register Vol. 43, No. 49, December 5, 2024
Section 92-21-15 - Place of sale meals, food and drinks sold on common carriers

Retail sales of meals, food and drinks sold on common carriers shall be considered to have been consummated at the place where the first element of the sale occurred.

Kan. Admin. Regs. § 92-21-15

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.