Assessment Journal
Article Title
Should sales tax, freight, and installation charges be assessable for ad valorem tax purposes
Keywords
Assessment reviews and appeals, Personal property tax, Valuation of machinery and equipment
Abstract
The Kansas Supreme Court ruled that sales tax, freight, and installation charges should not be included in the retail cost when new for purposes of ad valorem taxation. The effect will be a substantial loss of tax base and a shift in the property tax burden to homeowners.
Recommended Citation
Johnson, Marion R.
(1998)
"Should sales tax, freight, and installation charges be assessable for ad valorem tax purposes,"
Assessment Journal: Vol. 5:
No.
2, Article 3.
Available at:
https://researchexchange.iaao.org/assessment_journal/vol5/iss2/3
First Page
42
Last Page
45
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