79-3701.
Title of act.
This act shall be known as the "Kansas compensating tax."
History:
L. 1937, ch. 375, § 1; May 30.
CASE ANNOTATIONS
1. Sales and use taxes apply to purchases of equipment for municipal utility. City of Chanute v. Commission of Revenue and Taxation, 156 Kan. 538, 539, 542, 134 P.2d 672.
2. Purpose and history of act and amendments discussed. Natural Gas Pipeline Co. v. Commission of Revenue and Taxation, 163 Kan. 458, 459, 463, 183 P.2d 234.
3. History, intent and purpose of act discussed; exemptions; test to determine taxable transactions. Southwestern Bell Tel. Co. v. State Commission of Revenue and Taxation, 168 Kan. 227, 228, 230, 231, 212 P.2d 363.
4. Telephone property purchased outside state held taxable; exemptions; act construed. Southwestern Bell Tel. Co. v. State Commission of Revenue and Taxation, 168 Kan. 227, 228, 230, 231, 212 P.2d 363.
5. Act supplemental and complementary to Kansas retailers' sales tax act (K.S.A. 79-3601 et seq.). Consumers Co-operative Ass'n v. State Comm. of Rev. and Taxation, 174 Kan. 461, 464, 467, 256 P.2d 850.
6. Purchases by private corporation for United States government; act inapplicable. General Motors Corporation v. State Comm. of Rev. & Taxation, 182 Kan. 237, 238, 320 P.2d 807.
7. Act constitutional; commerce clause of federal constitution not violated. Custom Built Homes Co. v. State Comm. of Rev. and Taxation, 184 Kan. 31, 32, 35, 41, 45, 334 P.2d 808.
8. Sales tax and compensating tax acts complementary, supplemental to one another; construed together. Custom Built Homes Co. v. State Comm. of Rev. and Taxation, 184 Kan. 31, 35, 41, 334 P.2d 808.
9. Sales tax statutes penal in nature; strictly construed in favor of taxpayer; not violative of commerce clause of U.S. Constitution. J. G. Masonry, Inc. v. Department of Revenue, 235 Kan. 497, 500, 503, 508, 680 P.2d 291 (1984).
10. Cited; transfer of computer software to Bell for operating computerized electronic switching system as not subject to compensating tax examined. In re Tax Appeal of AT&T Technologies, Inc., 242 Kan. 554, 555, 749 P.2d 1033 (1988).
11. KDR's interpretation of K.S.A. 79-3606(kk) reasonable despite misreliance on "rule" published in information guide having no force or effect. In re Tax Appeal of Alsop Sand Co., Inc., 265 Kan. 510, 518, 962 P.2d 435 (1998).
12. BOTA decision affirmed that Intercard did not have substantial nexus within state to be subject to compensating use tax. In re Appeal of Intercard, Inc., 270 Kan. 346, 14 P.3d 1111 (2000).
13. Texas company responsible for payment of compensating use tax as its sales agents provided necessary nexus with Kansas. In re Tax Appeal of Family of Eagles, LTD, 275 Kan. 479, 66 P.3d 858 (2003).
In Re the Appeal of K-Mart Corp., 710 P.2d 1304 (Kan. 1985). · cites it 4ד: The Kansas Department of Revenue (KDR or Department) appeals from an order of the State Board of Tax Appeals (BOTA) holding that advertising supplements of K-Mart Corporation (K-Mart) distributed in local newspapers across the state are not subject to the Kansas compensating…”
In Re Tax Appeal of AT & T Tech., Inc., 749 P.2d 1033 (Kan. 1988). · cites it 5דThe Department of Revenue cross-appeals, raising the following issue: 1) Whether the transfer by AT&T of computer software to Bell, for purposes of operating computerized electronic switching system (ESS) equipment located in various central telephone offices, is a taxable…”
In Re the Appeal of the City of Wichita, 86 P.3d 513 (Kan. 2004). “79-3606 have full force and effect under the provisions of the Kansas Compensating Use Tax Act, K.S.A. 79-3701 et seq. As discussed above, K.”
In Re the Appeal of Intercard, Inc., 14 P.3d 1111 (Kan. 2000). · cites it 2דThe Kansas Department of Revenue (KDR) determined that Intercard had a substantial nexus to Kansas for the collection and remittance requirements of the Kansas Compensating Tax Act, K.S.A. 79-3701 el seq. Intercard appealed KDR’s determination.”
In Re the Appeal of Scholastic Book Clubs, Inc., 920 P.2d 947 (Kan. 1996). “The Kansas Department of Revenue (KDR) assessed a use tax on the gross receipts of Scholastic’s sales in Kansas under the Kansas Compensating Tax Act (KCTA), K.S.A. 79-3701 et seq. The tax was upheld by the Director of Taxation (Director).”
In Re Tax Appeal of Alsop Sand Co., Inc., 962 P.2d 435 (Kan. 1998). “, and the Kansas Compensating Tax Act, K.S.A. 79-3701 et seq., only touch on selected aspects of a comprehensive statutory scheme.”
In Re the Appeal of K-Mart Corp., 654 P.2d 470 (Kan. 1982). “The tax was assessed under the Kansas Compensating Tax Act (K.S.A. 79-3701 et seq.). On February 8, 1979, the Director of Taxation, through the Audit Services Bureau of the Kansas Department of Revenue, issued a use tax assessment against K-Mart for $62,457.”
J. G. Masonry, Inc. v. Dep't of Revenue, 680 P.2d 291 (Kan. 1984). · cites it 3ד, and the then-current amendments, and three regarding the compensating tax, K.S.A. 79-3701 et seq., as then constituted.”
In Re Tax Appeal of Fam. of Eagles, LTD, 66 P.3d 858 (Kan. 2003). “The Kansas Department of Revenue (KDR) determined that FOE had a substantial nexus to Kansas justifying imposition of the duty to collect and remit tax payments required under the Kansas Compensating Tax Act, K.S.A. 79-3701 et seq. The Kansas Secretary of Revenue upheld the…”
In re the Tax Appeal of Atchison, Topeka & Santa Fe Ry. Co., 844 P.2d 756 (Kan. Ct. App. 1993). “The purpose of the compensating tax, K.S.A. 79-3701 et seq., is to impose a sales tax on materials bought outside Kansas and brought into the state for use, storage, or consumption.”
In re the Appeal of BHCMC, L.L.C., 364 P.3d 1213 (Kan. Ct. App. 2015). “Facts BOTA’s Determination This appeal arises under the Kansas Compensating Tax Act, K.S.A. 79-3701 et seq., commonly referred to as the “use tax.”
In Re Tax Appeal of Taylor Crane & Rigging, Inc., 913 P.2d 204 (Kan. Ct. App. 1995). “79-3703 provides: “There is hereby levied and there shall be collected from every person in this state *29 a tax or excise for the privilege of using, storing, or consuming within this state any article of tangible personal property.” K.S.A. 79-3704 states that the provisions of…”
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