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

K.S.A. § 79-3705 (2026)

Rate where article already subjected to tax

✓ current as of May 2026
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79-3705. Rate where article already subjected to tax. If any article of tangible personal property has already been subjected to a tax by this or any other state in respect to its sale or use in an amount less than the tax imposed by this act, the provisions of this act shall apply, but at a rate measured by the difference only between the rate herein fixed and the rate by which the previous tax upon the sale or use was computed.

History: L. 1937, ch. 375, § 5; May 30.


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www.ksrevisor.gov 2026
Notes of Decisions
Cited in 1 case, 1995–1995 · leading case: In Re Tax Appeal of Taylor Crane & Rigging, Inc., 913 P.2d 204 (Kan. Ct. App. 1995).
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In Re Tax Appeal of Taylor Crane & Rigging, Inc., 913 P.2d 204 (Kan. Ct. App. 1995). “K.S.A. 79-3705. Taylor admits that it paid no sales or use tax on the property at issue.”
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