Kansas Statutes 79-3287. Same; sales in state; income-producing activity
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Terms Used In Kansas Statutes 79-3287
- Sales: means , except as otherwise provided in Kan. See Kansas Statutes 79-3271
- State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. See Kansas Statutes 79-3271
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.