Kansas Statutes Annotated

K.S.A. § 79-3703 (2026)

Compensating use tax imposed; rate

✓ current as of May 2026

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79-3703. Compensating use tax imposed; rate. (a) There is hereby levied and there shall be collected from every person in this state a tax or excise for the privilege of using, storing, or consuming within this state any article of tangible personal property. Such tax shall be levied and collected in an amount equal to the consideration paid by the taxpayer multiplied by the rate of 6.5%.

(b) Commencing on January 1, 2023, and thereafter, the state rate on the amount equal to the consideration paid by the taxpayer from the sale of food and food ingredients as provided in K.S.A. 79-3603, and amendments thereto, shall be as set forth in K.S.A. 2025 Supp. 79-3603d, and amendments thereto.

(c) On and after January 1, 2023, 17% and on and after January 1, 2025, 18% of the tax rate imposed pursuant to this section and the rate provided in K.S.A. 2025 Supp. 79-3603d, and amendments thereto, shall be levied for the state highway fund, the state highway fund purposes and those purposes specified in K.S.A. 68-416, and amendments thereto, and all revenue collected and received from such tax levy shall be deposited in the state highway fund.

(d) Within a redevelopment district established pursuant to K.S.A. 74-8921, and amendments thereto, there is hereby levied and there shall be collected and paid an additional tax of 2% until the earlier of: (1) The date the bonds issued to finance or refinance the redevelopment project undertaken in the district have been paid in full; or (2) the final scheduled maturity of the first series of bonds issued to finance the redevelopment project.

(e) All property purchased or leased within or without this state and subsequently used, stored or consumed in this state shall be subject to the compensating tax if the same property or transaction would have been subject to the Kansas retailers' sales tax had the transaction been wholly within this state.

History: L. 1937, ch. 375, § 3; L. 1945, ch. 370, § 2; L. 1953, ch. 450, § 1; L. 1955, ch. 425, § 1; L. 1958, ch. 31, § 3 (Special Session); L. 1965, ch. 533, § 3; L. 1986, ch. 386, § 3; L. 1989, ch. 209, § 61; L. 1992, ch. 280, § 61; L. 1995, ch. 118, § 4; L. 1998, ch. 199, § 15; L. 1999, ch. 158, § 12; L. 2002, ch. 185, § 9; L. 2003, ch. 150, § 3; L. 2004, ch. 90, § 4; L. 2010, ch. 160, § 3; L. 2013, ch. 135, § 4; L. 2015, ch. 99, § 9; L. 2015, ch. 102, § 9; L. 2020, ch. 8, § 14; L. 2022, ch. 89, § 8; January 1, 2023.

Notes of Decisions

Cited in 14 cases, 1947–2017 · leading case: In Re Tax Appeal of AT & T Tech., Inc., 749 P.2d 1033 (Kan. 1988).

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In Re Tax Appeal of AT & T Tech., Inc., 749 P.2d 1033 (Kan. 1988). · cites it 12× “’ K.S.A. 79-3703 imposes a tax: ‘. . . for the privilege of using, storing, or consuming within this state any article of tangible personal property.”

Nat. Gas Pipeline Co. of Am. v. State Comm'n of Revenue & Taxation, 183 P.2d 234 (Kan. 1947). · cites it 4× “Otherwise stated, the language *465 of the exemption section simply means that with respect to the tax imposed on use, storage or consumption by section 79-3703, there is an exemption if the property is brought into the state for such consumption or movement.”

In Re Tax Appeal of Fam. of Eagles, LTD, 66 P.3d 858 (Kan. 2003). · cites it 3× “K.S.A. 2002 Supp. 79-3703. Historically, states with a retailer’s sales tax have imposed a corollary use tax to enhance revenue, diminish taxpayer avoidance of sales taxes, and equalize the competitive parity of local and out-of-state retailers.”

In Re the Appeal of the City of Wichita, 86 P.3d 513 (Kan. 2004). “” *503 Discussion K.S.A. 1992 Supp. 79-3703 imposes compensating use tax for the privilege of using, storing, or consuming in this state any article of tangible personal property.”

In Re the Appeal of K-Mart Corp., 710 P.2d 1304 (Kan. 1985). · cites it 2× “K.S.A. 79-3703, which provides for the imposition of the compensating tax, provides: "There is hereby levied and there shall be collected from every person in this state a tax or excise for the privilege of using, storing, or consuming within this state any article of tangible…”

Unified Sch. Dist. No. 229 v. State, 885 P.2d 1170 (Kan. 1994). “79-3606 (retailers’ sales tax definitions, imposition of tax, and exemptions) and K.S.A. 79-3703 (imposition of compensating use tax).”

Consumers Co-Operative Ass'n v. State Comm'n of Revenue & Taxation, 256 P.2d 850 (Kan. 1953). · cites it 4× “The pertinent part of section 79-3703 provides: “There is hereby levied and there shall be collected from every person in this state a tax or excise for the privilege of using, storing, or' consuming within this state any article of tangible personal property purchased…”

In Re the Appeal of Scholastic Book Clubs, Inc., 920 P.2d 947 (Kan. 1996). “” K.S.A. 1995 Supp. 79-3703 levies the rate of compensating tax: “There is hereby levied and there shall be collected from every person in this state a tax or excise for the privilege of using, storing, or consuming within this state any article of tangible personal property.”

In Re Tax Appeal of Alex R. Masson, Inc., 909 P.2d 673 (Kan. Ct. App. 1995). “” K.S.A. 79-3703 read in relevant part: “There is hereby levied and there shall be collected from every person in this state a tax or excise for the privilege of using, storing, or consuming within this state any article of tangible personal property.”

J. G. Masonry, Inc. v. Dep't of Revenue, 680 P.2d 291 (Kan. 1984). · cites it 3× “K.S.A. 79-3703 imposes a tax of 3% upon the consideration paid by the taxpayer.”

In re the Appeal of BHCMC, L.L.C., 364 P.3d 1213 (Kan. Ct. App. 2015). · cites it 5× “The initial statute, K.S.A. 2009 Supp. 79-3703, stated: “There is hereby levied and there shall be collected from every person in this state a tax or excise for the privilege of using, storing, or consuming within this state any article of tangible personal property.”

In Re the Appeal of Intercard, Inc., 14 P.3d 1111 (Kan. 2000). “) K.S.A. 1999 Supp. 79-3703 imposes a compensating use tax upon “the privilege of using, storing, or consuming within diis state any article of tangble personal property.”

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