K.S.A. § 79-3703a (2026)
Evidence that property was sold for use in state
79-3703a. Evidence that property was sold for use in state. For the purpose of the proper administration of this act and to prevent evasion of the tax, evidence that tangible personal property was sold by any person for delivery in this state shall be prima facie evidence that such tangible personal property was sold for use in this state.
History: L. 1945, ch. 370, § 3; June 30.
CASE ANNOTATIONS
1. Returnable barrels purchased outside state to distribute oil within state used within state. Consumers Co-operative Ass'n v. State Comm. of Rev. & Taxation, 174 Kan. 461, 464, 467, 256 P.2d 850.
2. Purchases by private corporation for federal government not taxable. General Motors Corporation v. Comm. of Rev. & Taxation, 182 Kan. 237, 242, 243, 320 P.2d 807.
3. 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.