12-189a.Same; certain sales exempt from state sales
tax subject to local tax.
The following sales shall be subject to the taxes levied and collected by
all cities and counties under the provisions of K.S.A. 12-187 et
seq. and amendments thereto:
(a) All sales of natural gas, electricity, heat and water delivered through
mains, lines or pipes to residential premises for noncommercial use by the
occupant of such premises and all sales of natural gas, electricity, heat
and water delivered through mains, lines or pipes for agricultural use,
except that effective January 1, 2006, the provisions of this subsection shall
expire for sales of water pursuant to this subsection;
(b) all sales of propane gas, LP-gas, coal, wood and other fuel sources
for the production of heat or lighting for noncommercial use of an occupant
of residential premises; and
(c) all sales of intrastate telephone and telegraph services for
noncommercial use.
History: L. 1979, ch. 326, § 4;
L. 2003, ch. 147, § 29; July 1.
12-189a.Same; certain sales exempt from state sales
tax subject to local tax.
The following sales shall be subject to the taxes levied and collected by
all cities and counties under the provisions of K.S.A. 12-187 et
seq. and amendments thereto:
(a) All sales of natural gas, electricity, heat and water delivered through
mains, lines or pipes to residential premises for noncommercial use by the
occupant of such premises and all sales of natural gas, electricity, heat
and water delivered through mains, lines or pipes for agricultural use,
except that effective January 1, 2006, the provisions of this subsection shall
expire for sales of water pursuant to this subsection;
(b) all sales of propane gas, LP-gas, coal, wood and other fuel sources
for the production of heat or lighting for noncommercial use of an occupant
of residential premises; and
(c) all sales of intrastate telephone and telegraph services for
noncommercial use.
History: L. 1979, ch. 326, § 4;
L. 2003, ch. 147, § 29; July 1.
12-189a.Same; certain sales exempt from state sales
tax subject to local tax.
The following sales shall be subject to the taxes levied and collected by
all cities and counties under the provisions of K.S.A. 12-187 et
seq. and amendments thereto:
(a) All sales of natural gas, electricity, heat and water delivered through
mains, lines or pipes to residential premises for noncommercial use by the
occupant of such premises and all sales of natural gas, electricity, heat
and water delivered through mains, lines or pipes for agricultural use,
except that effective January 1, 2006, the provisions of this subsection shall
expire for sales of water pursuant to this subsection;
(b) all sales of propane gas, LP-gas, coal, wood and other fuel sources
for the production of heat or lighting for noncommercial use of an occupant
of residential premises; and
(c) all sales of intrastate telephone and telegraph services for
noncommercial use.
History: L. 1979, ch. 326, § 4;
L. 2003, ch. 147, § 29; July 1.
