Notice

Notice Number:95-07
Tax Type:Dry Cleaning Environmental Surcharge; Dry Cleaning Solvent Fee; Kansas Retailers' Sales Tax
Brief Description:1995 Legislative Changes
Keywords:
Effective Date:07/01/1995


Body:
STATE OF KANSAS
BILL GRAVES, GOVERNOR
Wayne C. Vennard, Jr., Director
915 SW Harrison Street
Topeka, Kansas 66625-0001
(913) 296-0222
FAX (913) 291-3614
Department of Revenue
JOHN D. LaFAVER, SECRETARY
Taxpayer Assistance Bureau


The 1995 Kansas Legislature repealed the sales taxes on new construction labor and utilities used in manufacturing. In addition, the Legislature passed several new exemptions from sales tax. Lawmakers also approved the Kansas Dry Cleaner Environmental Response Act, establishing a dry cleaning environmental surcharge and solvent fee.

This notice summarizes the new laws. The Kansas Department of Revenue has issued other notices to specific industries, explaining changes in greater detail. The Department encourages you to obtain copies of notices that affect your particular business.
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REPEAL OF THE 2.5% SALES TAX (Senate Bill 14)

Contractors: As of April 15, 1995, sales tax does not have to be collected on labor services in connection with the original construction of a building or facility.

Notice 95-03 was sent to the construction industry April 13, 1995. The notice details how the construction industry is affected by the law.

Utilities: As of June 1, 1995, sales tax does not have to be collected on gas, water and electricity used in the following instances:



Date Composed: 10/02/1997 Date Modified: 10/09/2001