Kan. Admin. Regs. § 92-21-9

Current through Register Vol. 43, No. 32, August 8, 2024

Section 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.

Kan. Admin. Regs. § 92-21-9

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.