13-13a39.   Same; additional sales subject totax.The following sales shall be subject to the taxes levied byWashburn University of Topeka under the provisions of K.S.A. 13-13a38, andamendmentsthereto:

      (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, heat andwater delivered through mains, lines or pipes for agricultural use;

      (b)   all sales of propane gas, LP-gas, coal, wood and other fuel sources forthe production of heat or lighting for noncommercial use of an occupant ofresidential premises; and

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

      History:   L. 1999, ch. 88, § 2; Apr. 15.