LEASE VEHICLES DO NOT QUALIFY FOR MILITARY TAX EXEMPTION
The Service Members Civil Relief Act (S.C.R.A. Title V 511) prohibits any state from taxing any personal property (this includes RV's) when at the time of application for registration all of the following criteria are met:
The individual does not claim Kansas as his/her permanent resident state with the military on their Leave and Earning Statement (LES):
- The individual's name and/or spouse's name is shown on the title as the legal owner of the vehicle(s);
- The individual is in the full-time regular military service of the United States;
- The individual is absent from his/her permanent resident state in compliance with their military orders and the personal property is located outside the permanent resident state;
- The personal property is not used in or arising from a trade or business.
KSA 79-5107(e) provides an exemption for no more than two motor vehicles when at the time of registration the individual claims:
- Kansas as his/her permanent resident state with the military as indicated on their Leave and Earning Statement (LES)
- Individual's name is shown on the title as the legal owner of the vehicle.
- Individual is in the full-time regular military service or is a member of the national guard or reserves and meets the following criteria:
- In the full-time regular military service stationed outside of Kansas and the vehicles are maintained outside of the state; or
- In the full-time regular military service and deployed (due to military orders absent from the service member's usual duty station) regardless of where the service member is stationed and regardless of where the vehicles are garaged.
- Who is a full-time member of the military service of the United States and is stationed in Kansas. Per KSA 79-5107(e)(C)
Kansas residents must apply to the Board of Tax Appeals for military exemption on any Kansas RV titled vehicle.
A member of the national guard or reserves and is:
- Mobilized (is in possession of military orders to report for active duty on a certain date) regardless of where the vehicles are garaged; or
- Deployed (is absent from the service members' usual duty station due to military orders regardless of where the vehicles are garaged)
- Individual who is full-time active guard or reserve member (as determined by the Kansas Army or Air national guard as an active guard reserve "AGR"); or
- Individual who is in a Kansas unit of the reserve forces of the United States under authority of title 10 or title 32 of U.S. code, and is stationed or assigned in Kansas.
- *Military Personnel Affidavit for Motor Vehicle Tax Exemption (Form TR-601)
- Leave and Earnings Statement (LES)
*National guard must have completed Unit Commander's Certification on Form TR-601.