Kansas restricts trade in deduction on leased vehicles.
In a private letter ruling, Kansas determined that no deduction from the
sales tax base is allowed for a trade-in allowance credit that is allowed
by a car dealer for the value of the leased car traded in. The deduction
was disallowed because the lessee did not have title to the property being
traded in. (Private Letter Ruling P-1998-43, May 4, 1998)