Attorney General Opinion No. 1985-182

Attorney General Opinion No. 1985-182 PDF Author: Robert T. Stephan
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Languages : en
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Book Description
Pursuant to K.S.A. 79-304, personal property in transit is required to be listed and taxed in the district where the owner resides, unless the property is intended for a particular business. In such event, the taxing district where the business is to be transacted is to be used. In the case of industrial laundries, the property is not intended for a particular business other than the cleaning, maintenance and delivery services which are performed from the home office. Accordingly, industrial laundries should list their personal property in the taxing district in which they are located, not the district where each individual customer resides. Cited herein: K.S.A. 79-304.