K.S.A. » Chapter 79
Kansas Statutes Annotated

K.S.A. § 79-3285 (2026)

Same; sales factor

✓ current as of May 2026
Find cases: SyfertCases citing this section KS-LEGkslegislature.org JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

79-3285. Same; sales factor. The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period. For taxable years commencing after December 31, 2007, in the case of sales of business assets, other than sales of tangible personal property sold in the ordinary course of the taxpayer's trade or business, only the net gain from such sales shall be included in the sales factor.

History: L. 1963, ch. 485, § 15; L. 2008, ch. 182, § 21; July 1.

CASE ANNOTATIONS

1. Cited in action challenging order requiring multistate corporation to apportion net business income under separate accounting method. Amoco Production Co. v. Armold, Director of Taxation, 213 Kan. 636, 640, 518 P.2d 453.


Previous | Next

www.ksrevisor.gov 2026
Notes of Decisions
Cited in 2 cases, 1974–1984 · leading case: Pioneer Container Corp. v. Beshears, 684 P.2d 396 (Kan. 1984).
Sort: Relevance Newest Treatment
Pioneer Container Corp. v. Beshears, 684 P.2d 396 (Kan. 1984). “’ “The ‘sale factor’ is defined in K.S.A. 79-3285: “ ‘The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period.”
Amoco Prod. Co. v. Armold, Dir. of Taxation, 518 P.2d 453 (Kan. 1974). “" The "sale factor" is defined in K.S.A. 79-3285: "The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.