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2021 Kansas Statutes
Chapter 79 - Taxation
Article 32 - Income Tax
79-3287 Same; sales in state; income-producing activity.

Universal Citation:
KS Stat § 79-3287 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

79-3287. Same; sales in state; income-producing activity.
Sales, other than sales of tangible personal property, are in this state if:

(a) the income-producing activity is performed in this state; or

(b) the income-producing activity is performed both in and outside this state and a greater proportion of the income-producing activity is performed in this state than in any other state, based on costs of performance.

History: L. 1963, ch. 485, ยง 17; April 25.

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