Kan. Stat. § 79-3287

Current through 2024 Session Acts Chapter 111 and 2024 Special Session Acts Chapter 4

Section 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.

K.S.A. 79-3287

L. 1963, ch. 485, § 17; April 25.