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Session of 1999
          HOUSE BILL No. 2199           By Representatives Myers and Lightner and Aday, Alldritt, Benlon, Be-                 thell, Boston, Campbell, Compton, Dahl, Faber, Farmer, Flower, Gil-
                more, Gregory, Hayzlett, Holmes, Howell, Huff, Jenkins, Phil Kline,
                Krehbiel, Landwehr, Light, P. Long, Loyd, Mason, McCreary, Mol-
                lenkamp, Morrison, Palmer, J. Peterson, Powell, Ray, Shultz, Sloan,
                Stone, Vickrey, Vining and Weber
                2-1                

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14             AN  ACT relating to sales taxation; concerning refunds of tax paid upon
15             certain sales of motor vehicles.
16      
17       Be it enacted by the Legislature of the State of Kansas:
18             Section  1. (a) Upon application to the director of taxation upon forms
19       devised and provided therefor accompanied by any additional documen-
20       tation required by the director, a portion of the sales tax paid pursuant
21       to the purchase of a motor vehicle which replaces a motor vehicle sold at
22       an isolated or occasional sale occurring within 30 days prior or subsequent
23       to the date of such purchase shall be refunded. The amount of such
24       refund shall be equal to the gross receipts received from the sale of the
25       replaced motor vehicle multiplied by the applicable sales tax rate. All
26       refunds shall be paid from the sales tax refund fund upon warrants of the
27       director of accounts and reports issued pursuant to vouchers approved
28       by the director.
29             (b) The provisions of this section shall be deemed to be supplemental
30       to the Kansas retailers' sales tax act.
31        Sec.  2. This act shall take effect and be in force from and after its
32       publication in the statute book.