HOUSE BILL No. 3032*
An Act imposing a local compensating use tax upon the
intrastate sale of motor vehicles.
Be it enacted by the Legislature of the State of Kansas:
Section 1. (a) A compensating use
tax for the privilege of using or
storing within a city or county any vehicle which is required to be
tered under the provisions of article 1 of chapter 8 of the Kansas
Annotated, and amendments thereto, and which is purchased within
state but without the local retailers' sales taxing jurisdiction of
or county, is hereby imposed by every city or county imposing a
sales tax. The rate of any such tax shall be equal to the
the aggregate rate of all local retailers' sales tax rates imposed
by all local
retailers sales taxing jurisdictions of the situs of such vehicle
less the ag-
gregate rate of all local retailers' sales tax rates imposed by all
tailers' sales taxing jurisdictions of the situs of the purchase of
hicle. Except as otherwise provided in this section, any city or
imposing a compensating use tax is prohibited from administering
tax locally, but shall utilize the services of the state department
to administer and enforce such tax. All laws and rules and
the state department of revenue relating to the Kansas compensating
shall apply to such local compensating use tax insofar as the same
made applicable. Such tax shall be collected by the county
the time the vehicle is registered in this state following a sale
within this state. Registration of such vehicle within a taxing
shall be deemed to constitute use or storage thereof for
purposes and the residence or place of business of the applicant
deemed to be the situs of such use or storage for purposes of the
tion and distribution thereof.
(b) The secretary of revenue is
authorized to administer and enforce
a city's or county's compensating use tax and to adopt such rules
regulations necessary for the efficient and effective
forcement and collection thereof.
(c) All revenue received by any county
treasurer from a countywide
compensating use tax shall be apportioned among the county and
city located in such county in the same manner as provided in
192, and amendments thereto, for the apportionment of revenue
from a countywide retailers' sales tax, and all revenue received
from a city
compensating use tax shall be remitted at least quarterly to the
of such city.
Sec. 2. This act shall take effect and be in force
from and after its
publication in the statute book.
Approved May 16, 2002.