Form K-120s - Kansas Partnership Or S Corporation Income Booklet - 2013 Page 14
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16Compensation is paid in Kansas if any one of the following
The numerator of the sales factor shall include gross receipts
tests, applied consecutively, are met: (a) The employee’s service
attributable to Kansas and derived by the taxpayer from
is performed entirely within Kansas; (b) The employee’s service
transactions and activity in the regular course of its trade or
is performed both inside and outside of Kansas, but the service
business. All interest income, service charges, carrying charges,
performed without this State is “incidental” to the employee’s
or time-priced differential charges incidental to such gross
service in Kansas (the word “incidental” means any service which
receipts shall be included regardless of the place where the
is temporary or transitory in nature, or which is rendered in
accounting records are maintained or the location of the contract
connection with an isolated transaction); (c) If the employee’s
or other evidence of indebtedness.
services are performed both inside and outside of Kansas, the
employee’s compensation will be attributed to Kansas if: (1) the
Sale of Tangible Personal Property in this State
employee’s base of operations is in Kansas; or (2) there is no
•
Gross receipts from sales of tangible personal property
base of operations in any state in which some part of the service
(except sales to the United States Government) are in this
is performed, but the place from which the service is directed or
state if:
controlled is in Kansas; or (3) the base of operations or the place
–
the property is delivered or shipped to a purchaser within
from which the service is directed or controlled is not in any state
this state regardless of the f.o.b. point or other conditions
in which some part of the service is performed, but the employee’s
of sale;
residence is in Kansas. The term “base of operation” is the place
from where employees begin work and to which they customarily
–
the property is shipped from an office, store, warehouse,
factory, or other place of storage in this state and the
return in order to receive instructions from the taxpayer or
communications from his customers or other persons, or to
taxpayer is not taxable in the state of the purchaser.
replenish stock or other materials, repair equipment, or perform
•
Property shall be deemed to be delivered or shipped to a
any other functions necessary to the exercise of their trade or
purchaser within this state if the recipient is located in this
profession at some other point or points.
state, even though the property is ordered from outside this
LINE C—Sales Factor. For purposes of the sales factor of the
state.
apportionment formula, the term “sales” means all gross
•
Property is delivered or shipped to a purchaser within this
receipts derived by the taxpayer from transactions and activity in
state if the shipment terminates in this state, even though
the regular course of such trade or business. The following are
the property is subsequently transferred by the purchaser to
rules for determining “sales” in various situations:
another state.
•
In the case of a taxpayer engaged in manufacturing and
•
The term “purchaser within this state” shall include the
selling or purchasing and reselling goods or products, “sales”
ultimate recipient of the property if the taxpayer in this state,
includes all gross receipts from the sales of such goods or
at the designation of the purchaser, delivers to or has the
products (or other property of a kind which would properly be
property shipped to the ultimate recipient within this state.
included in the inventory of the taxpayer if on hand at the
•
When property being shipped by a seller from the state of
close of the income year) held by the taxpayer primarily for
origin to a consignee in another state is diverted while enroute
sale to customers in the ordinary course of its trade or
to a purchaser in this state, the sales are in this state.
business. “Gross receipts” for this purpose means gross
•
If a taxpayer whose salesman operates from an office located
sales, less returns and allowances, and includes all interest
in this state makes a sale to a purchaser in another state in
income, service charges, carrying charges, or time-price
which the taxpayer is not taxable and the property is shipped
differential charges incidental to such sales. Federal and
directly by a third party to the purchaser, the following rules
state excise taxes (including sales taxes) shall be included
apply:
as part of such receipts if such taxes are passed on to the
buyer or included as part of the selling price of the product.
1) if the taxpayer is taxable in the state from which the third
party ships the property, then the sale is in such state;
•
In the case of cost plus fixed fee contracts, such as the
operation of a government-owned plant for a fee, “sale”
2) if the taxpayer is not taxable in the state from which the
includes the entire reimbursed cost, plus the fee.
property is shipped, then the sale is in this state.
•
In the case of a taxpayer engaged in providing services,
Sales to the United States Government: Gross receipts from
such as the operation of an advertising agency, or the
the sales of tangible personal property to the United States
performance of equipment service contracts, or research
Government are to be included in Kansas if the property is shipped
and development contracts, “sales” includes the gross
from an office, store, warehouse, factory, or other place of storage
receipts from the performance of such services, including
in this state. Only sales for which the United States Government
fees, commissions, and similar items.
makes direct payment to the seller pursuant to the terms of its
•
In the case of a taxpayer engaged in renting real or tangible
contract constitute sales to the United States Government. Thus,
property, “sales” includes the gross receipts from the rental,
as a general rule, sales by a subcontractor to the prime contractor,
lease, or licensing the use of the property.
the party to the contract with the United States Government, does
not constitute sales to the United States Government.
•
In the case of a taxpayer engaged in the disposition of non-
inventory assets and property used or purchased in the
Sales Other Than Sales of Tangible Personal Property: K.S.A.
regular course of business, “sales” includes the capital
79-3287 provides for the inclusion in the numerator of the sales
gain or ordinary gain realized from such disposition. The
factor of gross receipts from transactions other than sales of
term “sales” does not include the return of capital or recovery
tangible personal property (including transactions with the United
of basis with respect to non-inventory capital assets.
States Government). Under this section gross receipts are
•
For all taxable years beginning after December 31, 2007, in
attributed to Kansas if the income-producing activity which gave
the case of sales of intangible business assets, only the
rise to the receipts is performed within Kansas or if property
net gains from the sale shall be included in the sales factor.
producing the receipts is located within Kansas.
Page 10
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