Kan. Stat. Ann. § 12-189a
Same; certain sales exempt from state sales tax subject to local tax
Kansas · Kansas Statutes Annotated Chapter 12 — Cities and Municipalities · Status: effective
Cite this
- Citation
- Kan. Stat. Ann. § 12-189a, Same; certain sales exempt from state sales tax subject to local tax, Kansas, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2434490
- Permanent ID
ys:prov:2434490@1- SHA-256
18d2022d01873669c32377c0af952943d105b490a32a9b647ac81d4ff44f746f
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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;
(c) all sales of intrastate telephone and telegraph services for noncommercial use; and
(d) all sales of food and food ingredients.