Kan. Admin. Regs. § 92-21-12

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

Section 92-21-12 - Place of business auctioneers

For the purpose of local sales tax the place of business of auctioneers who conduct auction sales in different taxing jurisdictions shall be deemed to be the place where the auction is held.

Kan. Admin. Regs. § 92-21-12

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.