Session of 1999
HOUSE BILL No. 2199
By Representatives Myers and Lightner and Aday, Alldritt, Benlon, Be-
thell, Boston, Campbell, Compton, Dahl, Faber, Farmer, Flower, Gil-
more, Gregory, Hayzlett, Holmes, Howell, Huff, Jenkins, Phil Kline,
Krehbiel, Landwehr, Light, P. Long, Loyd, Mason, McCreary, Mol-
lenkamp, Morrison, Palmer, J. Peterson, Powell, Ray, Shultz, Sloan,
Stone, Vickrey, Vining and Weber
14 AN ACT relating to sales taxation; concerning refunds of tax paid upon
15 certain sales of motor vehicles.
17 Be it enacted by the Legislature of the State of Kansas:
18 Section 1. (a) Upon application to the director of taxation upon forms
19 devised and provided therefor accompanied by any additional documen-
20 tation required by the director, a portion of the sales tax paid pursuant
21 to the purchase of a motor vehicle which replaces a motor vehicle sold at
22 an isolated or occasional sale occurring within 30 days prior or subsequent
23 to the date of such purchase shall be refunded. The amount of such
24 refund shall be equal to the gross receipts received from the sale of the
25 replaced motor vehicle multiplied by the applicable sales tax rate. All
26 refunds shall be paid from the sales tax refund fund upon warrants of the
27 director of accounts and reports issued pursuant to vouchers approved
28 by the director.
29 (b) The provisions of this section shall be deemed to be supplemental
30 to the Kansas retailers' sales tax act.
31 Sec. 2. This act shall take effect and be in force from and after its
32 publication in the statute book.