79-3704.
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.
Notes of Decisions
Nat. Gas Pipeline Co. of Am. v. State Comm'n of Revenue & Taxation, 183 P.2d 234 (Kan. 1947).
· cites it 12× “Under the pleadings and stipulations of fact the question whether the legislature exempted property brought into the state for the purpose therein conceded from the tax imposed by the act (79-3703, supra) depends upon the interpretation or construction to be placed upon the word…”
In Re Tax Appeal of Taylor Crane & Rigging, Inc., 913 P.2d 204 (Kan. Ct. App. 1995).
· cites it 14× “At issue is whether the equipment used by the taxpayer to load and unload tractor-trailer trucks *28 traveling from state to state is exempt from taxation as part of the interstate common carrier exemption found in K.S.A. 79-3704. We affirm. Pursuant to K.”
United Parcel Serv., Inc. v. Armold, 542 P.2d 694 (Kan. 1975).
· cites it 2× “Motor carriers authorized by the interstate commerce commission as common carriers and engaged in the transportation of persons or property shall be deemed to be a public utility within the meaning of the term public utility’ as used in section 79-3704 (a) of the act. “All…”
In re the Tax Appeal of Atchison, Topeka & Santa Fe Ry. Co., 844 P.2d 756 (Kan. Ct. App. 1993).
· cites it 2× “” *796 K.S.A. 79-3704 provides in pertinent part: “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…”
— K.S.A. § 79-3704(a) — 3 cases
Nat. Gas Pipeline Co. of Am. v. State Comm'n of Revenue & Taxation, 183 P.2d 234 (Kan. 1947).
“Under the pleadings and stipulations of fact the question whether the legislature exempted property brought into the state for the purpose therein conceded from the tax imposed by the act (79-3703, supra) depends upon the interpretation or construction to be placed upon the word…”
In Re Tax Appeal of Taylor Crane & Rigging, Inc., 913 P.2d 204 (Kan. Ct. App. 1995).
“At issue is whether the equipment used by the taxpayer to load and unload tractor-trailer trucks *28 traveling from state to state is exempt from taxation as part of the interstate common carrier exemption found in K.S.A. 79-3704. We affirm. Pursuant to K.”
In re the Tax Appeal of Atchison, Topeka & Santa Fe Ry. Co., 844 P.2d 756 (Kan. Ct. App. 1993).
“” *796 K.S.A. 79-3704 provides in pertinent part: “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…”
— K.S.A. § 79-3704(b) — 1 case
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