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K.A.R. 92-19-38

Propane gas, LP-gas, coal, wood, and other fuel sources; sales to residential premises.

Official textus-ks/regssos.ks.govlast amended
Summarize

# (a)

Sales of propane gas,
LP-gas, coal and wood for the production of heat or lighting for the noncommercial use of an occupant of residential premises are exempt from sales tax. Sales of bottled water or such nonprimary heat or light sources as charcoal, candles, canned heat, batteries, lighter fluid or matches are not exempt. Sales of otherwise taxable materials or services are not exempted by virtue of being sold in connection with commodities exempt from sales tax hereunder.

# (b)

As used in this regulation and K.A.R. 92-19-37 and 92-19-40, “residential premises” means and includes any building or structure, or portion thereof, used for human habitation. Such term shall not include travel trailers or recreational vehicles. (Authorized by K.S.A. 79-3618, K.S.A.
1979 Supp. 79-3606; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980.)

Amendment history

(Authorized by K.S.A. 79-3618, K.S.A. 1979 Supp. 79-3606; effective, E-80-26, Dec. 12, 1979; effective May 1, 1980.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

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In this article (40 sections)
  1. 92-19-23a · Coin-operated devices, including vending machines.
  2. 92-19-24 · Renting of rooms by hotels; taxable property and services.
  3. 92-19-25 · 92-19-25
  4. 92-19-25a · 92-19-25a
  5. 92-19-25b · Exemption certificates.
  6. 92-19-26 · 92-19-26
  7. 92-19-27 · 92-19-27
  8. 92-19-27a · 92-19-27a
  9. 92-19-28 · Motor carriers.
  10. 92-19-29 · Sales in interstate commerce.
  11. 92-19-30 · Motor vehicles or trailers; isolated or occasional sale.
  12. 92-19-30a · Motor vehicles or trailers.
  13. 92-19-31 · 92-19-31
  14. 92-19-32 · 92-19-32
  15. 92-19-33 · Permanent extensions of time to file sales and use tax…
  16. 92-19-34 · 92-19-34
  17. 92-19-35 · 92-19-35
  18. 92-19-35a · Securities: surety bonds, escrow accounts, and cash bonds.
  19. 92-19-36 · Jeopardy assessments.
  20. 92-19-37 · Natural gas, electricity, heat and water; sales to…
  21. 92-19-38 · Propane gas, LP-gas, coal, wood, and other fuel sources;…
  22. 92-19-39 · 92-19-39
  23. 92-19-40 · 92-19-40
  24. 92-19-41 · 92-19-41
  25. 92-19-42 · 92-19-42
  26. 92-19-43 · Tax due upon registration of vehicle by dealer; exception;…
  27. 92-19-44 · Sampling methods.
  28. 92-19-45 · Audit facilities.
  29. 92-19-46 · Selling price.
  30. 92-19-47 · 92-19-47
  31. 92-19-49 · 92-19-49
  32. 92-19-49a · 92-19-49a
  33. 92-19-49b · Goods returned when a sale is rescinded.
  34. 92-19-49c · Refund applications; refund claims; required forms.
  35. 92-19-49d · Review of refund applications; processing of refund claims.
  36. 92-19-50 · 92-19-50
  37. 92-19-51 · Gratuities, service charges and minimum charges.
  38. 92-19-52 · Agency relationships; direct purchases.
  39. 92-19-53 · Consumed in production.
  40. 92-19-54 · Ingredient or component part.
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