Questions and Answers
Groundwater Management District
Kansas Retailers' Sales Tax
PURCHASES BY A GROUNDWATER MANAGEMENT DISTRICT
, "all sales of tangible personal property or services purchased directly by a groundwater management district organized or operating under the authority of K.S.A. 82a-1020 et seq., and amendments thereto, which property or services are used in the operation or maintenance of the district.
LOCAL: Exempt purchases would also be exempt from the local sales tax .
K.S.A. 82a-1020 et seq. Legislative declaration.
K.A.R. 92-19-76. Sales to political subdivisions of the state of Kansas. (Defines a direct sale to a political subdivision.)
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