12-189a.   Same; certain sales exempt from state salestax subject to local tax.The following sales shall be subject to the taxes levied and collected byall cities and counties under the provisions of K.S.A. 12-187 etseq. and amendments thereto:

      (a)   All sales of natural gas, electricity, heat and water delivered throughmains, lines or pipes to residential premises for noncommercial use by theoccupant of such premises and all sales of natural gas, electricity, heatand water delivered through mains, lines or pipes for agricultural use,except that effective January 1, 2006, the provisions of this subsection shallexpire for sales of water pursuant to this subsection;

      (b)   all sales of propane gas, LP-gas, coal, wood and other fuel sourcesfor the production of heat or lighting for noncommercial use of an occupantof residential premises; and

      (c)   all sales of intrastate telephone and telegraph services fornoncommercial use.

      History:   L. 1979, ch. 326, § 4;L. 2003, ch. 147, § 29; July 1.