Kansas Statutes
Article 2 - Property Exempt From Taxation
79-201f Property exempt from taxation; personal property moving in interstate commerce or stored in warehouses or storage areas prior to shipment out of state.

79-201f. Property exempt from taxation; personal property moving in interstate commerce or stored in warehouses or storage areas prior to shipment out of state. The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:
(a) Personal property which is moving in interstate commerce through or over the territory of the state of Kansas, except public utility inventories subject to taxation pursuant to K.S.A. 79-5a01 et seq., and amendments thereto;
(b) Personal property which has been shipped into the state of Kansas from outside the state which is stored in a warehouse or storage area operated by a warehouseman if such warehouseman keeps records of such property showing point of origin, date of receipt, type and quantity, date of withdrawal and ultimate destination notwithstanding (1) that the final destination of such personal property is unknown at the time of storage in Kansas or (2) that the interstate movement of such personal property has been interrupted for not more than five years by such storage in Kansas for reasons relating to the convenience, pleasure or business of the shipper or owner of the property unless the ultimate destination of the property is within the state of Kansas; and
(c) goods, wares and merchandise which are manufactured, assembled, joined, processed, packaged or labeled within this state, during the period of time in which they are stored in a warehouse or storage area operated by a warehouseman if such warehouseman keeps records of such property showing point of origin, date of receipt, type and quantity, date of withdrawal and ultimate destination. In order to qualify goods, wares and merchandise in any such warehouse or storage area for the exemption from taxation under this subsection, the owner of such goods, wares and merchandise must show by verified statement that the final destination of at least 30% of the sale or shipments from such warehouse or storage area during the previous calendar year were shipped in interstate commerce to a point outside the state of Kansas, and the amount of exempt property shall be computed as follows: The owner shall furnish the county appraiser with a report of the monthly average inventory for the preceding calendar year and a report of the value of shipments for final destination outside the state for each month of the previous calendar year. The owner shall be entitled to exemption of a percent of the average monthly inventory equivalent to the percent of value of total shipments to the value of shipments that were made in interstate commerce to points outside the state.
(d) For the purposes of this section, "warehouseman" means any person, except a public utility as defined in K.S.A. 79-5a01, and amendments thereto, who is engaged in the business of storing goods for hire or who stores such person's own goods.
The provisions of this section shall apply to all taxable years commencing after December 31, 1983.
History: L. 1975, ch. 495, § 7; L. 1979, ch. 308, § 1; L. 1984, ch. 350, § 1; L. 1987, ch. 369, § 1; L. 2004, ch. 171, § 3; July 1.

Structure Kansas Statutes

Kansas Statutes

Chapter 79 - Taxation

Article 2 - Property Exempt From Taxation

79-201 Property exempt from taxation; religious, educational, literary, scientific, benevolent, alumni association, veterans' organization or charitable purposes; parsonages; community service organizations providing humanitarian services; electric g...

79-201a Property exempt from property and ad valorem taxes.

79-201b Property exempt from taxation; hospitals, public hospital authority, adult care homes, children's homes, group housing of certain handicapped persons, housing for elderly persons and single-parent families.

79-201c Same; wearing apparel; household goods and personal effects; graveyards.

79-201d Property exempt from taxation; hay and silage; farm storage and drying equipment; hay storage structures; structures for storing materials for producing cellulosic alcohol and by products.

79-201e Same; mined land; reclaimed surface mining operations.

79-201f Property exempt from taxation; personal property moving in interstate commerce or stored in warehouses or storage areas prior to shipment out of state.

79-201g Same; lands contiguous to or donated in connection with erection or maintenance of dam or reservoir.

79-201h Same; solar energy systems.

79-201i Purpose for farm machinery and equipment property tax exemption.

79-201j Property exempt from taxation; farm machinery and equipment; aquaculture machinery and equipment; Christmas tree machinery and equipment.

79-201k Property exempt from taxation; purpose; business aircraft.

79-201l Severability clause.

79-201m Property exempt from taxation; merchants' and manufacturers' inventory.

79-201n Property exempt from taxation; grain.

79-201o Property exempt from taxation; construction hand tools.

79-201p Property exempt from taxation; motor vehicle inventories.

79-201q Property exempt from taxation; municipal airports, airport authorities; valuation of land and improvements.

79-201r Property exempt from taxation; Strother Field airport.

79-201s Property exempt from taxation; certain municipal airports; valuation of land and improvements.

79-201t Property exempt from taxation; oil leases.

79-201u Property exempt from taxation; motor vehicles donated for charitable auctions.

79-201w Property exempt from taxation; machinery, equipment, materials and supplies.

79-201x Property exempt from taxation; residential property exempt from statewide school levy.

79-201z Property exempt from taxation; housing for the elderly, persons with disabilities or persons with limited or low income owned solely and operated by community housing development organization.

79-205 Waterworks plants at Kansas City exempted from taxation.

79-207 Cemeteries and mausoleums; funeral homes and mortuaries prohibited unless listed for taxation; injunction.

79-210 Property exempt from taxation; claim to be filed each year; forms, content and filing of claims; rules and regulations.

79-213 Property exempt from taxation; initial request for exemption; forms, content and filing of request for exemption; recommendations by county appraiser; determination and order by state board of tax appeals; tax not required to be paid during pe...

79-213a Property exempt from taxation; alternative procedure for claiming exemption for property described by K.S.A. 79-201 Second.

79-213d Same; procedure; inclusion of assessed valuation of certain property in taxing districts during exemption determination.

79-214 Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty.

79-215 Property exempt from taxation; personal property held for sale or display at certain functions.

79-219 Property exempt from taxation; mechanic's hand tools.

79-220 Property exempt from taxation; antique and amateur-built aircraft.

79-221 Property exempt from taxation; leased real and personal property of certain economic development corporations.

79-222 Property exempt from taxation; certain buildings constructed on property of state educational institutions and operated by Kansas not-for-profit entity.

79-223 Same; certain commercial and industrial machinery and equipment.

79-224 Same; certain telecommunications machinery and equipment and railroad machinery and equipment.

79-225 Property exempt from taxation; certain integrated coal gasification power plant property.

79-226 Property exempt from taxation; certain refinery property.

79-227 Property exempt from taxation; certain crude oil or natural gas pipeline property.

79-228 Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property.

79-229 Property exempt from taxation; certain biomass-to-energy plant property.

79-230 Property exempt from taxation; nuclear generation facility property.

79-231 Property exempt from taxation; waste heat utilization system property at electric generation facility.

79-232 Property exempt from taxation; biofuel storage and blending equipment.

79-233 Property exempt from taxation; carbon dioxide capture, sequestration or utilization property.

79-234 Same; certain tangible personal property.

79-235 Same; certain buildings constructed on property of university of Kansas or related endowment association owned or operated by Kansas not-for-profit entity for strategic technology acquisition and commercialization incubator purposes.

79-250 Poultry and rabbit confinement facilities and swine production facilities not allowed to be exempt from ad valorem taxation.

79-251 Procedure governing grant of property tax exemptions pursuant to section 13 of article 11 of constitution.

79-252a Exemption of certain property pursuant to section 13 of article 11 of constitution not applicable to school district taxation.

79-253 Applicability of amendments to 79-201, 79-251 and 12-1749d.

79-254 Exempt property deemed used exclusively, when.

79-255 Property tax refund for oil lease property; claim procedures.

79-256 Independent power producer property and pollution control devices; definitions.

79-257 Same; exemption from taxation.

79-258 Property exempt from taxation; certain electric public utility property and pollution control devices.

79-259 Property exempt from taxation; certain electric transmission lines and appurtenances.

79-260 Property exempt from taxation; new automobile manufacturing property.

79-261 Procedure governing classification of property for purposes of exemption under 79-223.

79-262 Classification of property constructed with proceeds of industrial revenue bonds; notification to county appraiser; appeals; reclassification.

79-263 Property exempt from taxation; certain airports.

79-264 Property exempt from taxation; certain property owned by a redevelopment authority.