Statutes, codes, and regulations
Kansas Administrative Code
Agency 92 - KANSAS DEPARTMENT OF REVENUE
Article 19 - KANSAS RETAILERS' SALES TAX
Section 92-19-11 - Property purchased for resale, but used by purchaser

Kan. Admin. Regs. § 92-19-11

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Current through Register Vol. 43, No. 24, June 13, 2024
Section 92-19-11 - Property purchased for resale, but used by purchaser

If a wholesaler or retailer takes tangible personal property from a stock of goods to use for personal consumption or for gifts, he shall enter on his books the amount of the cost of all tangible personal property so removed from stock for his personal consumption or as gifts, and, as the ultimate consumer, shall pay the tax thereon.

Kan. Admin. Regs. § 92-19-11

Authorized by K.S.A. 79-3618, K.S.A. 1971 Supp. 79-3602, 79-3603; effective, E-70-33, July 1, 1970; effective, E-71-8, Jan. 1, 1971; effective Jan. 1, 1972.