Questions and Answers
Water Protection Fee
Kansas Retailers' Sales Tax
WATER PROTECTION FEE #113 (8/91)
BASIS: The water protection fee is a fee imposed on water sold at retail by a public water supplier and delivered through mains, lines or pipes. The fee is imposed at the rate of three cents per 1,000 gallons of water sold at retail.
House Bill No. 2765 (1990)
, "The water protection fees imposed by K.S.A. 82a-954 and amendments thereto shall not be included in gross receipts for the purpose of taxation under the Kansas retailers' sales tax act."
NOTICE, issued June 1990. TO: Water Retailers
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