Ezel / Tax Rulings / KS
KS MEMO-KansasResidencyRequirements Vehicles 1992-03-06

When does someone become a Kansas resident who may be required to register a vehicle in a county?

Short answer: When they establish a domicile there -- and living in a county for 90 days creates a rebuttable presumption of it. This 1992 Division of Vehicles memo interprets the Kansas residency requirements in K.S.A. 8-1,138. Per the Department's Legal Services Bureau, 'residence' means the place a person adopts as their place of habitation and to which they intend to return whenever absent; when a person eats at one place and sleeps at another, the place where they sleep is their residence. Under K.S.A. 8-1,138, if a person owns, rents, or leases a place of domicile and remains in the county for ninety (90) days, there is a rebuttable presumption of domicile and the person may be required to register their vehicle in that county. The memo notes this can reach individuals who temporarily move into a county, own/rent/lease a domicile there, and stay 90 days or more.

Apply this to your situation

This page answers the general question as of 1992. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 1992
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Kansas Department of Revenue Departmental Memorandum published in the Department's Policy Information Library: general written guidance stating the Department's interpretation and administration of Kansas tax law. It does not have the force of law, is not a private ruling issued to any one taxpayer, and a taxpayer with different facts should not assume the same treatment applies; a later change in a statute, regulation, or interpretation it relied upon may change the result, and portions may be superseded by newer guidance. Kansas state and local sales and use taxes are administered centrally by the Department, so there is no self-collected home-rule city tax outside its scope. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

This 1992 memorandum from the Division of Vehicles answered a request to interpret the Kansas residency requirements in K.S.A. 8-1,138 for purposes of vehicle registration. The short version: residence is where you make your home and intend to return; and if you own, rent, or lease a place to live in a county and stay there 90 days, you are presumed domiciled there and may have to register your vehicle in that county.

The memo quotes the Department's Legal Services Bureau on what "residence" means: "the place which is adopted by a person as the person's place of habitation and to which, whenever the person is absent, the person has the intention of returning." It adds the sleeping-place rule: "When a person eats at one place and sleeps at another, the place where the person sleeps shall be considered the person's residence."

On the 90-day test, it states: "according to K.S.A. 8-1,138, if a person owns, rents, or leases a place of domicile and remains in such county for ninety (90) days, there is a rebuttable presumption of domicile and such person may be required to register their vehicle in such county."

Finally, the memo notes the reach of the interpretation: it "could include those individuals who temporarily move into a county and own, rent, or lease a place of domicile, and remain in such county for ninety (90) days or more."

What this means for you

People moving to (or temporarily living in) a Kansas county

If you own, rent, or lease a place to live in a county and stay 90 days, Kansas presumes that county is your domicile — and you may be required to register your vehicle there. The presumption is rebuttable, so it can be overcome with facts showing your true home is elsewhere, but the 90-day mark shifts the burden onto you.

Residence follows where you sleep and intend to return

The test isn't just paperwork: your residence is the home you adopt and intend to return to, and if you eat in one place but sleep in another, the place you sleep controls. Temporary or seasonal stays can still create a Kansas registration obligation once the 90-day threshold is met.

This is a vehicle-registration interpretation

The memo interprets K.S.A. 8-1,138 for the Division of Vehicles. It addresses when a county may require you to register your vehicle there; it is not a broader determination of income-tax residency, which turns on its own rules.

Common questions

Q: What counts as my "residence" under this memo?
A: The place you adopt as your habitation and intend to return to whenever you are away. If you eat in one place and sleep in another, the place where you sleep is treated as your residence.

Q: How long do I have to be in a county before I'm presumed domiciled there?
A: Ninety days. Under K.S.A. 8-1,138, owning, renting, or leasing a place of domicile and remaining in the county 90 days creates a rebuttable presumption of domicile.

Q: Does that mean I have to register my vehicle in that county?
A: You may be required to. The presumption of domicile means the person "may be required to register their vehicle in such county," and it can reach people who move in only temporarily.

Citations and references

  • K.S.A. 8-1,138 — the Kansas residency statute the memo interprets: owning, renting, or leasing a place of domicile and remaining in a county 90 days creates a rebuttable presumption of domicile, under which the person may be required to register their vehicle in that county. The memo also quotes the Legal Services Bureau's definition of "residence" (place of habitation with intent to return; the sleeping place controls when a person eats and sleeps in different places).

Source

Original ruling text

Memorandum

Body:

M E M O R A N D U M

TO: County Treasurers and Staff

FROM: Marge Bailey, Chief
Titles and Registration Bureau

RE: Kansas Residency Requirements

DATE: March 6, 1992

The Department of Revenue, Division of Vehicles has received a request for an interpretation of the Kansas residency requirements. (K.S.A. 8-1,138).

According to the opinion of the Department of Revenue, Legal Services Bureau, “Residence” means, “the place which is adopted by a person as the person’s place of habitation and to which, whenever the person is absent, the person has the intention of returning. When a person eats at one place and sleeps at another, the place where the person sleeps shall be considered the person’s residence. Further, according to K.S.A. 8-1,138, if a person owns, rents, or leases a place of domicile and remains in such county for ninety (90) days, there is a rebuttable presumption of domicile and such person may be required to register their vehicle in such county”.

This interpretation could include those individuals who temporarily move into a county and own, rent, or lease a place of domicile, and remain in such county for ninety (90) days or more.

RPS:MB:lg

Date Composed: 03/06/1998 Date Modified: 10/09/2001

Table 1

Identifying Information: Kansas Residency Requirements

Table 2

Tax Type: Vehicles
Brief Description: Kansas Residency Requirements
Keywords:
Effective Date: 03/06/1992

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