Kansas Administrative Regulations

Regulation Number:92-21-9
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Local Retailers' Sales Tax
Tax Type:Kansas Retailers' Sales Tax
Brief Description:Place of sale--telephone--
gas--water--electricity--heat.
Keywords:


Body:

92-21-9 Place of sale--telephone--
gas--water--electricity--heat. For local sales tax purposes retail sales involving the use, consumption or furnishing of gas, water, electricity and heat shall be considered to have been consummated at the situs of the user or recipient thereof, and retail sales involving the use or furnishing of telephone service, shall be considered to have been consummated at the situs of the subscriber billed therefore. (Authorized by K.S.A. 79-
3618, K.S.A. 1971 Supp. 79-4425, 79-4426; effective, E-71-21, July 1, 1971; effective Jan. 1, 1972.)