Printable Format79-3704. Exemptions. The provisions of this act shall not apply:
(a) In respect to the use, storage or consumption of any article of tangible personal property brought into the state of Kansas by a nonresident who is within the state for not to exceed sixty (60) days for his or her use or enjoyment while within the state; or by a railroad or public utility for consumption or movement in interstate commerce;
(b) In respect to the use, storage or consumption of tangible personal property purchased other than at retail; as defined in K.S.A. 79-3602;
(c) In respect to the use, storage or consumption of any article of tangible personal property the sale or use of which has already been subjected to a tax equal to or in excess of that imposed by this act whether under the laws of this state or of some other state of the United States;
(d) In respect to the use, storage or consumption of any article of tangible personal property brought into or used within the state of Kansas if such article of tangible personal property would not have been subject to tax under the provisions of the retailers' sales tax act of this state if purchased within this state.
History: L. 1937, ch. 375, § 4; L. 1945, ch. 370, § 4; L. 1967, ch. 503, § 1; April 29.
Attorney General's Opinions:
Tax imposed on certain vehicles held for resale by licensed vehicle dealer. 84-12.
Sales tax; situs of taxable transactions; compensating tax; rate where article already subjected to tax. 94-22.
CASE ANNOTATIONS
1. Airplane plant purchases under government contract not exempt from tax; federal instrumentality. Boeing Airplane Co. v. Commission of Revenue and Taxation, 153 Kan. 712, 715, 113 P.2d 110.
2. Sales and use taxes apply to purchases of equipment for municipal utility. City of Chanute v. Commission of Revenue and Taxation, 156 Kan. 538, 540, 542, 134 P.2d 672.
3. Consumption in interstate commerce construed to mean direct and immediate consumption. Natural Gas Pipeline Co. v. Commission of Revenue and Taxation, 163 Kan. 458, 459, 460, 461, 462, 464, 467, 468, 469, 470, 471, 183 P.2d 234.
4. Person claiming exemption must bring himself clearly within exemptions. Custom Built Homes Co. v. State Comm. of Rev. and Taxation, 184 Kan. 31, 35, 40, 41, 334 P.2d 808.
5. Prefabricated homes sold F.O.B. Kansas building site; use tax applicable. Custom Built Homes Co. v. State Comm. of Rev. and Taxation, 184 Kan. 31, 35, 40, 41, 334 P.2d 808.
Clause (a):
6. Test to determine taxable transactions stated; consumption defined; telephone property held taxable. Southwestern Bell Tel. Co. v. State Commission of Revenue and Taxation, 168 Kan. 227, 228, 230, 231, 234, 212 P.2d 363.
7. Vans and trailers brought into state for movement in interstate commerce fall within exemption provision of subsection (a). United Parcel Service, Inc. v. Armold, 218 Kan. 102, 103, 105, 106, 107, 110, 542 P.2d 694.
8. Cited; advertising, whether press run or preprinted supplements provided by newspaper or advertiser, is component part of newspaper. In re Appeal of K-Mart Corp., 238 Kan. 393, 396, 400, 710 P.2d 1304 (1985).
9. Discussion of the definition of "for use in interstate commerce." In re Tax Appeal of Atchison, Topeka & Santa Fe Ry. Co., 17 Kan. App. 2d 794, 795, 798, 844 P.2d 756 (1993).
10. Taxpayer's equipment to load and unload trucks is not exempt from taxation as part of interstate common carrier exemption. In re Tax Appeal of Taylor Crane & Rigging, Inc., 22 Kan. App. 2d 27, 29, 913 P.2d 204 (1995).