Kansas § 79-3286 Same; sales of tangible personal property in state

Kansas Statutes

§ 79-3286 — Same; sales of tangible personal property in state

Kansas § 79-3286

Ch. 79TAXATION

Art. 32INCOME TAX

This text of Kansas § 79-3286 (Same; sales of tangible personal property in state) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 79-3286 (2026).

Text

Sales of tangible personal property are in this state if:

(a)the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other conditions of the sale; or

(b)the property is shipped from an office, store, warehouse, factory, or other place of storage in this state and (1) the purchaser is the United States government or (2) the taxpayer is not taxable in the state of the purchaser.

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Sales of tangible personal property are in this state if:
(a) the property is delivered or shipped to a purchaser, other than the United States government, within this state regardless of the f.o.b. point or other conditions of the sale; or
(b) the property is shipped from an office, store, warehouse, factory, or other place of storage in this state and (1) the purchaser is the United States government or (2) the taxpayer is not taxable in the state of the purchaser.