- (a) The Kansas destination sales of tangible property of a corporation shall be assigned to the Kansas sales factor numerator if the Kansas activity of any unitary group member exceeds the solicitation of orders.
- (b) Sales made by a corporation from a Kansas location into a state where the activity of any unitary group member exceeds the solicitation of orders shall be excluded from the Kansas sales factor numerator.
- (c) The accounting method in this regulation shall be utilized prospectively for the taxable years beginning after December 31, 1990.
(Authorized by K.S.A. 79-3236; implementing K.S.A. 79-3285, 79-3286; effective June 1, 1992.)